The so-called concept of a planning system for field trips tax audits approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333. It allows you to understand how much your business is at risk of falling under an on-site tax audit. One of the main criteria in this case is the tax burden by type. economic activity. In mid-May 2018, the Tax Service of Russia published updated figures tax burden by type of economic activity in 2017. We provide a complete list of them in this review (can be downloaded) so that each company (IP) can compare them with its own value.

Composition of activities

Traditionally, the indicators of the tax burden by type of economic activity are fixed in Appendix No. 3 to the above order. Now - for 2017 (the Federal Tax Service updates them annually). The document refers to the enlarged areas of activity according to the OKVED-2 classifier. Look for the one that best suits your area.

Types of indicators

Note that the coefficients of the tax burden by type of economic activity in the Concept on-site inspections The FTS is always presented in tabular form. And there are 2 types:

Please note that the values ​​of the tax burden by type of economic activity for 2017 are shown as a percentage.

The tax burden is the ratio of taxes (including personal income tax) and fees according to the official statistics 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 animal husbandry, hunting and the 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 minerals, except for fuel and energy	18,8	4,1
Manufacturing industries - total	8,2	2,2
production of food products, beverages, tobacco products	28,2	2,4
production of textiles, clothing	8,1	4,2
manufacture of leather and leather products	7,9	4,7
woodworking and manufacture of articles of wood and cork, except furniture, manufacture of articles of straw and plaiting materials	2,0	3,6
manufacture of paper and paper products	4,4	1,8
printing and copying of information media	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 for machinery and equipment	4,4	2,4
production of machinery and equipment, not included in other groups	8,8	3,9
manufacture of electrical equipment, manufacture of computers, electronic and optical products	9,9	4,3
manufacture of computers, electronic and optical products	12,5	5,3
manufacture of electrical equipment	6,7	3,0
production of other Vehicle and equipment	4,7	4,8
manufacture of motor vehicles, trailers and semi-trailers	5,1	1,7
Security electrical energy, gas and steam; air conditioning - total	6,8	2,4
production, 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 motor vehicles and motorcycles - total	3,2	1,2
wholesale and retail trade vehicles and motorcycles and their repair	2,7	1,1
wholesale trade, except wholesale trade motor vehicles and motorcycles	3,1	0,9
retail trade, except for 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
rail transport activities: intercity and international passenger and freight traffic	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
Activities administrative and related additional services	15,4	9,2

Source of information on the tax burden by type of economic activity for 2018 - official

The tax burden is one of the evaluation criteria for the IFTS when deciding whether to conduct an on-site tax audit. You can calculate this indicator yourself. Let us tell you what the tax burden is, what regulations it is regulated, who may need it this indicator, as well as consider the calculation procedure and the permissible level of burden on the taxpayer.

Watch our videos on calculating the tax burden:

What documents define the concept of tax burden

The main documents defining the concept of "tax burden" in relation to the relationship between the taxpayer and the tax authorities are:

• Order of the Federal Tax Service of Russia “On Approval of the Concept for the Planning System for Field Tax Audits” dated May 30, 2007 No. ММ-3-06/333@. According to the changes made to this document by order of the Federal Tax Service of Russia dated May 10, 2012 No. MMV-7-2 / 297@, its Appendix No. 3, which reflects the indicators of the total tax burden by sectors of the national economy and the country as a whole, is updated annually no later than May 5 with data for the past year. This data can also be seen on the website of the Federal Tax Service (https://www.nalog.ru/rn77/taxation/reference_work/conception_vnp/).
• Until 07/25/2017 - letter of the Federal Tax Service of Russia "On the work of tax authorities' commissions for the legalization of the tax base" dated 07/17/2013 No. AC-4-2/12722, containing formulas for calculating the tax burden in relation to certain specific taxes And certain types tax regimes. Its action was canceled in stages (by letters of the Federal Tax Service No. ED-4-15/5183@ of March 21, 2017 and No. ED-4-15/14490@ of July 25, 2017).
• From 07/25/2017 - letter of the Federal Tax Service of Russia "On the work of the commission for the legalization of the tax base and the base for insurance premiums" dated 07/25/2017 No. ED-4-15 / 14490@, regulating the procedure for the work of the relevant commissions, which, in the course of this work, analyze the dynamics of those indicators of economic activity of taxpayers, on which the level of their tax burden depends. Here (in Appendix 7) are also formulas for calculating the tax burden, similar to those that were in letter No. AS-4-2/12722. In comparison with letter No. AS-4-2/12722, provisions have been added to letter No. ED-4-15/14490@ regarding the analysis of data received in connection with reporting on insurance premiums submitted to the IFTS since 2017.

Already from the very names of these documents follows the high significance of the indicator in question, not only for the IFTS, but also for taxpayers. In order No. MM-3-06/333@, in the list of criteria by which taxpayers are selected for verification, the tax burden is in the 1st place, and in letters No. AS-4-2/12722 and No. ED-4-15 /14490@ not only is a significant part of the text assigned to it, but also those values ​​(letter No. AC-4-2/12722) or comparative indicators (letter No. ED-4-15/14490@) that may cause close attention are given to the activities of a legal entity or individual entrepreneur.

What is the tax burden

Based on the calculation formulas given in the above documents, the meaning of the tax burden is closest to the concept of "tax burden". The latest "Modern economic dictionary"(Moscow, INFRA-M, 2011) gives 2 meanings, defining it as:

• the degree of diversion of funds for payment tax payments, i.e. as a relative value;
• encumbrance arising from the obligation to pay taxes, i.e. as an absolute value.

The 1st of these values ​​is more interesting for the estimated and comparative analysis, and it corresponds to the idea of ​​the algorithm for calculating the tax burden contained in the above documents of the Federal Tax Service of Russia. Thus, the tax burden is the share of the amount of taxes paid for a certain period in any economic base for the same period, which makes it possible to assess the impact of the amount of tax payments on the profitability and profitability of the subject being assessed.

The tax burden can be calculated on different economic levels:

• for the state as a whole or for its regions;
• by sectors of the economy of the country or regions;
• by a group of similar enterprises;
• for individual business entities;
• on a specific person.

Depending on the economic level and the purpose of calculating this indicator, its base can be, for example:

• revenue (with or without VAT);
• income;
• source of tax payment (profit or expenses);
• newly created value;
• expected income or planned profit.

As a calculated indicator, the tax burden has something in common with the concept of the effective tax rate, which is the percentage of the actually accrued tax in the tax base for this tax. Letters No. AC-4-2/12722 and No. ED-4-15/14490@ define this concept as the tax burden for the corresponding tax.

Who needs to know the tax burden

The tax burden calculated at different economic levels is of interest to users of the corresponding level in relation to:

• analysis, planning and forecast economic situations in the country or its region - for the Ministry of Finance of Russia, government agencies responsible for economic issues in the Russian Federation and subjects of the Russian Federation;
• planning test tax measures and system improvements tax control- for the Ministry of Finance of Russia, the Federal Tax Service of Russia, the Federal Tax Service;
• analysis of the results of their work, assessment of the risks of tax audits and forecasts of further activities - directly for taxpayers.

TO self-calculation taxpayers of indicators that serve as a criterion for the tax authorities for selecting candidates for an on-site tax audit, calls on the Federal Tax Service of Russia in order No. MM-3-06 / 333@, promising them if these indicators are maintained at the level of industry averages:

• high probability of non-inclusion in the plan of field inspections;
• maximum possible favored interaction.

For these reasons, it is advisable for the taxpayer to carefully read the content of the main documents on the tax burden.

In addition, the analysis of one's own activity allows one to detect moments in it, the change or optimization of which can:

• lead to a reduction in the tax burden;
• help in choosing a different taxation regime or type of activity;
• predict the results of work in the future.

How to calculate the tax burden

All of the above documents contain formulas for calculating the tax burden:

• Order No. MM-3-06/333@ - one used to determine the total tax burden;
• Letters No. AS-4-2/12722 and No. ED-4-15/14490@ - several formulas for calculating the burden for specific taxes and types of regimes.

Order No. MM-3-06/333@ provides the following definition: the total tax burden is the ratio of the amount of taxes accrued according to the declaration data to the revenue determined according to the State Statistics Committee (i.e., according to the income statement, excluding VAT) . In the notes to the appendix table, it is noted that the amount of taxes includes personal income tax, but does not include contributions to the OPS. At the same time, in a letter dated March 22, 2013 No. ED-3-3/1026@, the Federal Tax Service of Russia explains that contributions to all off-budget funds, since they are not included in the list of taxes regulated by the Tax Code of the Russian Federation. Since the beginning of 2017, there have been no changes in the methodology for calculating the tax burden due to the fact that since 2017 the procedure for paying insurance premiums has been regulated by the Tax Code of the Russian Federation.

Letter No. AS-4-2/12722 contains the following principles for calculating the load:

• For income tax:

HHp \u003d Np / (Dr + Dvn),

Np - income tax accrued payable according to the declaration;

Dr - income from sales, determined according to the declaration on profit;

Dvn - non-operating income determined according to the income statement.

• For VAT (1st method):

NNnds \u003d Nnds / NBrf,

• For VAT (2nd method):

HNnds \u003d Nnds / NBtot,

Nnds - VAT accrued for payment according to the declaration;

NBtot is the tax base, defined as the sum of the tax bases reflected in sections 3 and 4 of the VAT declaration (Russian market plus exports).

• For IP:

NNndfl = Nndfl / Dndfl,

Nndfl - personal income tax accrued for payment according to the declaration;

Dndfl - income according to the declaration 3-NDFL.

• For USN:

NNusn = Nusn / Dusn,

Nusn - USN-tax accrued for payment according to the declaration;

Dusn - income according to the USN declaration.

• For ESHN:

NNeskhn = Neskhn / Deskhn,

Neskhn - ESHN-tax accrued for payment according to the declaration;

Deskhn - income according to the UAT declaration.

• For OSNO:

Hnosno \u003d (Hnds + Hp) / V,

Nnds - VAT accrued for payment according to the VAT return;

Np - income tax accrued payable according to the profit declaration;

B - revenue determined from the income statement (i.e., excluding VAT).

There is a note to the calculation formulas for IP, STS, ESHN and OSNO that if the taxpayer also pays other taxes (on land, water, transport, property, MET, excises, Natural resources), then accruals for these taxes are taken into account in the calculation. Personal income tax is not included in this list, which means that, unlike the formula defined for calculating the total tax burden, it does not participate in the formation of a similar result for individual tax regimes.

In the letter No. ED-4-15/14490@, in comparison with the text of the letter No. AS-4-2/12722, the first 3 formulas (calculation for income tax and 2 calculations for VAT) are missing. The rest of the calculation formulas in these letters are identical and have a similar note on the inclusion of other taxes in the calculations, if such are paid by the taxpayer.

From the analysis of the formulas related to VAT, we can conclude that the calculation does not take into account VAT tax agent, which, according to the rules for filling out a declaration for this tax, is not included in the total amount accrued for payment.

The figure calculated by any of the formulas is determined as a percentage, i.e. by multiplying by 100.

All the above formulas are completely different, but they all answer economic sense indicator of the tax burden and have the right to exist.

What is the allowable level of tax burden

The considered formulas are used to calculate the tax burden in 2018-2019.

Taxpayers who intend to use this indicator to independently determine the risk of an on-site tax audit are recommended to:

• Determine your total tax burden and compare it with the same indicator for 2017-2018 for your main activity from Appendix No. 3 to Order No. MM-3-06/333@.

With what to compare your indicator, if the Federal Tax Service does not have data on your industry, find out.

• Calculate the burden of income tax, bearing in mind that a low indicator for enterprises in the manufacturing sector will be less than 3%, and for trade organizations- less than 1% (letter No. AC-4-2 / ​​12722).
• Check the share of VAT deductions in the amount of tax calculated from the tax base. It should not exceed 89% (letter No. AS-4-2/12722).
• Analyze the dynamics of changes in the indicators of the tax burden for previous years and compare the data on it with the ratios given by the Federal Tax Service in letter No. ED-4-15/14490@.

If there are significant deviations from these figures in a direction unfavorable for the taxpayer, it is necessary to check the data involved in the calculation for errors and, if they are correct, prepare arguments for the IFTS explaining the reasons for the low tax burden. These can be, for example:

• incorrectly defined activity code;
• temporary problems with implementation;
• increased costs associated with higher prices by suppliers;
• making investments;
• creating a stock of goods;
• presence of export operations.

Results

The tax burden is an indicator that has enough importance not only for the tax authorities (for them it plays an important role in deciding whether to conduct an on-site tax audit), but also for the taxpayer himself. The latest analysis of this indicator makes it possible to make a choice in favor of applying one or another taxation system and assess the risks of close attention of the Federal Tax Service to the data of the submitted reports. There are several formulas for calculating the tax burden, but for the purposes of tax analysis, the most commonly used ratio is the proportion of the tax (taxes) accrued for payment to the amount of income received for the corresponding period.

Rights to the results of intellectual activity identified during the inventory are not included in income

In the period from January 1, 2018 to December 31, 2019, income in the form of property rights on the results of intellectual activity identified during the inventory (new subparagraph 3.6 of paragraph 1 of article 251 of the Tax Code of the Russian Federation was introduced by Federal Law No. 166-FZ of July 18, 2017).

We are talking about the rights to (clause 1 of article 1225 of the Civil Code of the Russian Federation):

• works of science, literature and art;
• computer programs and databases;
• performances and phonograms;
• inventions, utility models and industrial designs;
• selection achievements;
• topology of integrated circuits;
• production secrets (know-how);
• trade names;
• trademarks and service marks;
• appellations of origin of goods;
• commercial designations.

Non-taxable income received from shareholders or members

The norms of Article 251 of the Tax Code of the Russian Federation in terms of non-taxable income income have been clarified. The amendments were made by Federal Law No. 286-FZ of September 30, 2017. Recall that Article 251 of the Tax Code of the Russian Federation lists the types of income that are not taken into account when determining the tax base.

From January 1, 2011, subparagraph 3.4 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation is in force, excluding from the taxable base income in the form of property, property or non-property rights in the amount of their monetary value, which are transferred by the founders to the company or partnership in order to increase net assets (NA).

This also applies to the case of such a transfer by forming additional capital and/or funds.

Also this rule applies to certain cases of an increase in NA with a simultaneous decrease or termination of obligations to the relevant founders, as well as to cases of restoration in the composition retained earnings unclaimed dividends, or part of the distributed profit of the company (partnership).

From January 1, 2018 to new edition subparagraph 3.4 of paragraph 1 of article 251 of the Tax Code of the Russian Federation will only refer to income in the form of dividends not claimed by the participants of the company or part of the distributed profit of the company, restored as part of the retained profit of the company. Such situations are usually found in large joint-stock companies(JSC), which do not have reliable data on the location, bank accounts of some of their shareholders - individuals and for this reason cannot pay dividends to them.

The contributions of the participants "move" to a new separate subparagraph 3.7 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, but somewhat in an adjusted form. From 2018, income in the form of property, property or non-property rights is not taxed in the amount of their monetary value, which are received as a contribution to property economic company or partnership in the manner prescribed by the civil legislation of the Russian Federation. That is, the contributions of participants (regardless of the size of the share in the UK), as before, are not subject to income tax, provided that they are formalized as a contribution to the property of the company. Reservations about net assets no longer in the Tax Code of the Russian Federation.

Contribution to property is not associated with an increase in the authorized capital of the enterprise, it does not change the shares of the founders (participants).

However, according to the legislation on LLC, JSC, Civil Code of the Russian Federation, in order to make a contribution to property, it is necessary to follow a certain procedure.

For example, according to Art. 27 federal law dated February 8, 1998 N 14-FZ “On companies with limited liability» the participants of the company are obliged, if it is provided for by the charter of the company, by decision general meeting members to contribute to the property of the company. Contributions to the property of the company are made by all its participants in proportion to their shares in the authorized capital of the company, unless a different procedure for determining the amount of contributions is provided for by the charter of the company. Contributions to the property of the company are made in cash, unless otherwise provided by the charter of the company or by a decision of the general meeting of participants in the LLC.

Special rules governing the making of contributions to property are also provided for joint-stock companies (Article 32.2 of the Federal Law of December 26, 1995 N 208-FZ "On Joint-Stock Companies").

Thus, from January 1, 2018, only if the relevant procedure is followed, the assistance of shareholders (participants) is recognized for tax purposes as a contribution to property and is exempt from income tax under subparagraph 3.7 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

For example, if one of the five participants in an LLC decided to donate a fixed asset or inventory items (commodities and materials) to the company, then in order to be exempt from taxation, it is necessary to consider subparagraph 11, and not subparagraph 3.7 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation.

According to subparagraph 11 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, the received property is not recognized as income for tax purposes, provided that:

• received from individual having a share in the authorized capital of LLC more than 50%;
• received from a parent organization with a share in the authorized capital of an LLC of more than 50%;
• received from a subsidiary (not registered offshore), authorized capital which consists of more than 50% of the contribution of LLC;
• within one year from the date of its receipt, the said property (with the exception of Money) is not passed on to third parties.

That is, gratuitous assistance, other than contributions to property, does not generate income only if a number of conditions are met, in particular, the size of the share in the Criminal Code, ownership of property for at least 1 year.

Investment tax deduction for income tax

From January 1, 2018, Chapter 25 of the Tax Code of the Russian Federation introduces the new kind deduction - "investment tax deduction”(Federal Law of November 27, 2017 No. 335-FZ). Its application is contained in new article 286.1 of the Tax Code of the Russian Federation.

From 2018, the organization will be able to reduce income tax ( advance payment) for investment tax deduction (expenses for the purchase (modernization) of fixed assets of 3-7 depreciation groups).

But maximum size the deduction for the regional part of the tax cannot exceed the difference between the calculated amount of tax without applying the deduction and the tax calculated at the rate of 5% (unless a different rate is established by the constituent entity of the Russian Federation), i.e. 5% to the budget of the subject of the Russian Federation will need to be paid. If the deduction turns out to be more than the tax, then the unused part is transferred to the following years.

The investment deduction is applied to the tax starting from the period in which the object of fixed assets (FA) was put into operation, or its initial value was changed as a result of reconstruction, modernization.

At the same time, fixed assets in respect of which the taxpayer used the investment deduction are not further depreciated.

If such property is sold after the expiration of its beneficial use income will be the entire amount due under the contract. If the fixed asset is sold before the expiration of its useful life, the company will have to recover the unpaid tax due to the application of the deduction, as well as pay penalties. When selling, the cost includes the cost of such fixed asset.

When deciding on the use of an investment tax deduction, it is necessary to take into account that when desk audit declaration, the tax authority has the right to demand explanations and documents regarding the application of the deduction (new clause 8.8, article 88 of the Tax Code of the Russian Federation). In addition, the transactions of the organization that applies the deduction with its related person will be recognized as controlled in case of excess of income from transactions for calendar year the amount of 60 million rubles (clause 9, clause 2, article 105.14 of the Tax Code of the Russian Federation).

The new norm establishes that the categories of taxpayers entitled to a tax deduction will be determined by regional legislation. The subjects of the Russian Federation will be able to determine other features of the investment tax deduction.

Rules for calculating doubtful debts are being clarified

Recall that from January 1, 2017, when calculating the amount of the allowance for doubtful debts, the counter payables to the counterparty are taken into account. If the organization has a counter obligation to the counterparty that owes it, then only the amount exceeding the amount of this obligation will be considered a doubtful debt (paragraph 1, clause 1, article 266 of the Tax Code of the Russian Federation).

From January 1, 2018, paragraph 1 of Article 266 of the Tax Code of the Russian Federation will also state that, in order to calculate doubtful debt with a decrease accounts receivable to the opposite accounts payable you need to start with the "oldest" "receivables".

For example, a company has three debts:

• "Accounts receivable" with a maturity of more than 90 calendar days - 200 thousand rubles. (the reserve is formed for the full amount);
• "Accounts receivable" with a maturity of more than 45, but up to 90 calendar days - 100 thousand rubles. (the reserve is formed for 50% of this amount);
• counter "creditor" to the same counterparty - 100 thousand rubles.

According to the new rules, in order to calculate the doubtful debt, the organization will need to reduce the "old" receivables by 200 thousand rubles. for 100 thousand rubles. Those. the amount of the reserve will include doubtful debt with a maturity of more than 90 calendar days in the amount of 100 thousand rubles, as well as 50% of the amount of "receivables" with a maturity of more than 45, but up to 90 calendar days - 50 thousand rubles. In 2017 2017, similar explanations were given by the Ministry of Finance of the Russian Federation (Letter of the Ministry of Finance of Russia dated 04.20.2017 N 03-03-06/1/23835).

R&D expenses are recognized under the new rules

From January 1, 2018 the list of expenses for research and development work is supplemented with new types of expenses (Federal Law of July 18, 2017 No. 166-FZ). They include:

• accrual of an incentive nature to employees involved in R&D, including production bonuses and allowances for tariff rates and salaries (clause 2, part 2, article 255, clause 2, clause 2, article 262 of the Tax Code of the Russian Federation);
• insurance premiums, accrued on the salary of employees performing R&D (clause 2, clause 2, article 262 of the Tax Code of the Russian Federation);
• expenses for the acquisition of exclusive rights to inventions, utility models, industrial designs and licenses for their use. These expenses can be taken into account for taxation from January 1, 2018 to December 31, 2020, provided that the acquired results of intellectual activity are used exclusively in R&D (clause 3.1, clause 2, article 262 of the Tax Code of the Russian Federation).

At the same time, the limit on the recognition of other expenses specified in subparagraph 4 of paragraph 2 of Article 262 of the Tax Code of the Russian Federation, related to the performance of R&D, is increased. The limit is no more than 75% of the expenses specified in the new version of subparagraph 2 of paragraph 2 of Article 262 of the Tax Code of the Russian Federation. Those. The standard depends not only on labor costs, but also on the amount of insurance premiums.

The procedure for recognizing R&D expenses according to the List, approved by Decree of the Government of the Russian Federation of December 24, 2008 N 988 (hereinafter referred to as the List), which can be recognized for taxation with a multiplying coefficient of 1.5 (clause 7 of article 262 of the Tax Code of the Russian Federation).

However, from January 1, 2018, taxpayers have the right to include these costs in the amount of actual costs with a coefficient of 1.5:

• or as part of other expenses, taking into account the provisions of paragraph 9 of Article 262 of the Tax Code of the Russian Federation;
• either in original cost depreciable intangible assets specified in paragraph 9 of Article 262 of the Tax Code of the Russian Federation, in the manner prescribed by the Tax Code of the Russian Federation.

The procedure for accounting for these expenses chosen by the taxpayer is reflected in accounting policy for tax purposes.

From January 1, 2018, it is necessary to report in a new way to the inspectorate on R&D expenses recognized using a coefficient of 1.5. You will not have to submit a report on the completed R&D, if you place it in a state information system. When submitting an income tax return, it will be necessary to submit to the IFTS in the format and in the form approved by the Federal Tax Service information confirming the placement of the report and identifying it in the state information system (clause 8 of article 262 of the Tax Code of the Russian Federation). If there is no report in the system or information about it has not been submitted to the inspectorate, then it will not be possible to apply the multiplying factor for the recognition of R&D expenses.

The list of objects for calculating accelerated depreciation has been expanded

For the period 2018–2022, the list of objects for which the accelerated depreciation with a special coefficient, but not higher than 3 (Federal Law of September 30, 2017 N 286-FZ).

The multiplying factor can be applied to facilities put into operation after January 1, 2018 and only in relation to facilities included in the relevant list approved by the Decree of the Government of the Russian Federation (clause 4, clause 2, article 259.3 of the Tax Code of the Russian Federation as amended from 01/01/2018, Clause 3, Article 5 of the Federal Law of September 30, 2017 N 286-FZ).

If a company has such objects and it is going to apply a multiplying factor when depreciating them, given right should be fixed in the accounting policy.

As you can see, there are enough changes and many of them are positive for taxpayers. Well, as usual, we are waiting for an updated declaration form that takes into account innovations.

Safe income tax in 2018

The state has no money. In order to fill the budget, the authorities are intensifying the fight against schemes by which entrepreneurs avoid paying taxes. Since 2018, after the transfer of the functions of administering insurance fees to the Federal Tax Service, the tax authorities have received even more incentives to identify such schemes. This means that previously safe tax optimization techniques can lead to serious negative consequences for the company - not only criminal liability but also loss of property. The following schemes now cause the most claims by the Federal Tax Service.

fictitious deliveries. For example, a company purchases goods and services from a fictitious counterparty, but actually produces these goods or services itself (or purchases them from a third firm). The company then claims to deduct the allegedly paid VAT, and also overstates its expenses in order to pay income tax not in full.

Risks: since 2017, the reality of a transaction has been the main criterion for tax authorities (Article 54.1 tax code). If the inspectors prove that the counterparty did not have the opportunity to execute the transaction (no resources, employees, transport, etc.), you will be denied deductions. It is important that a refusal may follow even if, in your opinion, you have shown due diligence. Consequences: additional charge of VAT and income tax, penalties, fines, prosecution of managers under Art. 199 of the Criminal Code (punishment - up to 6 years in prison).

Formal division of business. The bottom line is that the owners share big company for a few legal entities, then translated to single tax on imputed income or the simplified taxation system (STS) and pay less taxes.

Risks: even if you have avoided obvious signs of illegal splitting (the same director for all legal entities, the same address, etc.), tax authorities can prove its illegality by less obvious signs: matching IP addresses, powers of attorney, results of interrogations of employees, and etc. - and additional taxes will be charged. Moreover, the Federal Tax Service may also not deduct previously paid taxes under the simplified tax system to pay off the arrears. Ultimately, you will have to pay double taxes.

Transfer of staff members or manager to individual entrepreneurs(IP). An employee of the company is registered as an individual entrepreneur on the simplified tax system and performs the same work, but not for a salary, but under a service agreement. He pays at his own expense a 6% income tax and insurance premiums (27,990 rubles + 1% of income). By employment contract with an employee, you would pay insurance premiums out of your own pocket, deducting 30% of salaries to extra-budgetary funds and another 13% as personal income tax.

Risks: This scheme will attract increased attention as the FTS now administers insurance premiums as well, with joint reviews starting in 2018. The inspectors will interview employees, analyze documents, correspondence and prove that in fact the employees were in labor relations with your organization, and the purpose of their transfer to individual entrepreneurs was to evade taxes and insurance premiums. The guilty are threatened with additional personal income tax and insurance premiums, fines, as well as criminal liability for managers under Art. 199 and 199.1 of the Criminal Code.

Doing business offshore. Many companies use offshore firms in low-tax jurisdictions for various purposes: export and import; as a holding company; to pay dividends; to own copyrights, trademarks and receive royalties (royalties); for issuing loans, etc.

Risks: tax authorities actively use the rules on controlled foreign companies, are guided by the concepts of tax residence of organizations and beneficiaries, and use international information exchange tools to determine the ultimate recipient of an unjustified tax benefit. The guilty are threatened with additional taxes, penalties, fines, criminal prosecution of leaders under Art. 199 of the Criminal Code.

Illegal use of preferential regimes intended for innovative organizations. The essence of the scheme is that the company uses tax incentives for innovative organizations (for example, exemption from VAT when performing research and development work, etc.). But the company is innovative only on paper and does not create any new products.

Risks: Now the Federal Tax Service is very carefully studying the compliance of companies with the criteria established for applicants for preferential treatment. It will check whether the company is engaged in real innovative activities. Most likely, the scheme will be disclosed, and organizations will charge additional VAT and income tax, as well as fines and penalties.

So the schemes that used to work are now very dangerous. And if earlier tax service worked rather routinely, investigating banal schemes for withdrawing money through shell companies, now she is deeply studying the materials during tax audits and finds many more vulnerabilities than before. The formal existence of documents confirming that you have exercised due diligence, and the prepared testimony of employees, does not currently guarantee business security. There are fewer and fewer loopholes, and this business needs to get used to.

Safe tax burden indicators for 2017 published

Opportunities: to compare the results of the company's activities for 2017 with the industry average values ​​of the tax burden and fiscal burden on insurance premiums published by the Federal Tax Service.

The Federal Tax Service has published industry-average tax burden indicators for 2017 (see updated Appendix No. 3 to Order No. MM-3-06/333@ of the Federal Tax Service of Russia dated May 30, 2007). It will be useful for comparing the performance of your organization for 2017 with the industry average in order to understand whether the organization is of interest to the Federal Tax Service as a candidate for an on-site tax audit.

It should be noted that in 2017 the average industry tax burden is 10.8% (this is 1.2% more than in 2016). For most types of activities, there is an increase in the tax burden, in particular, this applies to the following areas:

• wholesale and retail(from 2.8% to 3.2%);
• manufacturing industries (from 7.9% to 8.2%);
• agriculture (from 3.5% to 4.3%).

In the construction sector, the tax burden has decreased (from 10.9% to 10.2%), while in the hotel business and catering, the tax burden has not changed and still stands at 9.5%.

The IFTS recognizes the tax burden of an organization as low if its value is less than the average for the relevant industry.

Please note that for the first time the Federal Tax Service included in Appendix 3 the fiscal burden on insurance premiums. The highest load was recorded for the areas of postal communications and courier activities - 11.6%; and the lowest - in the production of coke and petroleum products - 0.2%

On a note: tax burden is the percentage of the amount of taxes paid by the organization to the amount of revenue according to the data financial statements.
The calculation of the tax burden takes into account all taxes accrued both as a taxpayer and as a tax agent, including including personal income tax(Information of the Federal Tax Service). But the amounts of import VAT, customs duties and insurance premiums are not included in the calculation (Letters of the Ministry of Finance of 11.01.2017 N 03-01-15 / 208, the Federal Tax Service of 03.22.2013 N ED-3-3 / 1026@).

Safe share of VAT deductions for Q3 2018

Claiming large VAT deductions is now even more dangerous. For three months, their average share in the assessed tax in the country decreased from 87.1 to 86.5 percent. Therefore, before submitting a VAT return, check the safe share of deductions for the 3rd quarter of 2018 in your region.

The tax authorities have already published information with safe indicators for August 1, 2018. It is worth reconciling the deductions with the data of the tax authorities when you prepare the VAT return for the 3rd quarter of 2018. If your figure seems too high to the tax authorities, they may call for a commission.

Safe share of VAT deductions for Q3 2018 by regions

We calculated what threshold it is undesirable to exceed for organizations in each subject. In the table below, see the safe share of deductions for the VAT return for the 3rd quarter of 2018 by region.

Safe share of VAT deductibility for the 3rd quarter of 2018

The indicator varies from region to region. In the Khanty-Mansi Autonomous Okrug, for example, the lowest share is 60.1%. And in the Nenets Autonomous Okrug, this figure is 119.8%, that is, companies received more tax from the budget than they paid. The safe share of VAT deductions in 2018 for the 3rd quarter in Moscow was 88.2%. We specified in regional offices how important it is for them to exceed the indicator for the region.

In some tax inspections, the tax authorities are calm about the fact that the indicator turned out to be above the norm. The Inspectors believe that one indicator cannot be used for all companies. Each must be treated individually. If the rest of the company does not raise questions, then do not worry. This position is taken, for example, by the tax authorities in Penza.

In addition to the regional indicator, inspectors pay attention to the indicator established by the Federal Tax Service in Order No. MM-3-06/333@ dated May 30, 2007. According to this document, the share of VAT deductions from the amount of accrued tax should not exceed 89 percent. These recommendations are followed by controllers.

In the regions, they say that if the figure turned out to be more than 89 percent, the company should wait for an audit. Especially if the organization reimburses the tax. Let the rest of the organization be conscientious and not cause suspicion.

Reasons why a company may lose VAT deductions

A company may lose deductions even if it has formally complied with all the requirements of the code. The Federal Tax Service told why the auditors will demand to pay more tax.

Check the supplier's counterparties, the company's revenue and the share of VAT deductions. Otherwise, there is a risk of losing them. The controllers of the two regions told what to take into account in the reporting in order to avoid additional charges and field audits of the tax authorities.

High VAT deductions

Do not exceed the regional indicator of a safe share of VAT deductions for the 3rd quarter of 2018 if you do not want the attention of the IFTS. Even safer is not to claim more than 89 percent. Such a limit was established by the Federal Tax Service in the order dated May 30, 2007 No. ММ-3-06/333@. If more is shown, auditors may ask for more clarification.

The inspectors compare the company's performance with previous periods. For example, auditors would suspect a scheme if the share in the 3rd quarter became sharply higher than in the 2nd quarter.

But high tax rates do not automatically mean that the company received unreasonable tax benefit. For example, an organization with a seasonal nature of work in one of the quarters may have significantly more deductions.

Transactions of the supplier with one-day

The company is at risk of deductions if its suppliers conducted overnight transactions. At the same time, the auditors will remove them, even if they find one-day-olds in the third or fourth link in the chain. This was confirmed by the regional FTS. Moreover, the tax authorities came up with 22 new signs of one-day

Collect a dossier on the counterparty before the deal. To do this, you can use the service from UNP "Checking counterparties". With the help of the service, you can get an electronic dossier and an expert opinion on the contractor, make sure that he has the necessary licenses, that the company has not been declared bankrupt, etc. Such information indicates prudence when choosing partners.

Companies can insure against tax risks if the counterparty works with one-day deals. Ask him to write a letter of guarantee that he carefully selects business partners. There is a sample in UNP No. 7, 2018. Then the company will be able to recover losses from the supplier if it is charged additional taxes.

Inspectors are not entitled to withdraw deductions just because the supplier's counterparty is a one-day business. The auditors must prove that the transaction is unrealistic (clause 1 of article 54.1 of the Tax Code). If a deal was made for the sake of profit, and the delivery was carried out by the counterparty himself, the auditors are not entitled to withdraw expenses. But often the reality of the transaction is proved only in court (decree Arbitration Court of the North-Western District dated September 27, 2017 No. Ф07-9158/2017).

The tax authorities will try to withdraw deductions if the company has low revenue or had no taxable transactions. But in NK there is no such restriction. Therefore, the organization has the right to declare value added tax deductible, even if it had no revenue (letter of the Ministry of Finance dated November 19, 2012 No. 03-07-15 / 148).

If the company submits a refundable tax return, be prepared to submit to the IFTS a large number of papers. If you are ready for inspection requests and can prove your eligibility for deductions, then you should not refuse them.

How not to exceed a safe share of VAT deductions for the 3rd quarter of 2018: recommendations

To meet a safe share, you can exclude questionable deductions. The tax authorities told the UNP when they should not be declared.

Controllers do not recommend accepting tax deductible on cash receipt with separate VAT. They are denied at the check if there is only a check, but there is no invoice (letter of the Ministry of Finance dated 12.01.2018 No. 03-07-09 / 634). The only exception is for travel and hospitality expenses.

Tax officials are suspicious of transactions with suppliers on special regimes. You can accept tax deductible on transactions with such counterparties, but only under two conditions:

1. The supplier must issue an invoice with VAT. If the counterparty has drawn up a document marked “without VAT”, the tax authorities will not accept the deduction.
2. If the seller issued an invoice with a tax, then he must pay the tax (clause 5, article 173 of the Tax Code). In this case, a deduction can be claimed. But first you should make sure that the counterparty has transferred VAT. To do this, you should ask him for a copy of the payment.

It is safer for a company to carry over part of the deductions if it had no or minimal revenue in the 3rd quarter. Inspectors believe that deductions without revenue are a sign of a scheme. In this case, the company will be asked for clarification or may come with an inspection. If there is no desire to communicate closely with the tax authorities, then it is enough to transfer part of the deductions to other tax periods.

The Tax Code does not consider large deductions a violation. The company is not required to comply with the safe share. If you are sure that you can confirm them, you do not need to transfer deductions. If the inspectors have questions, submit contracts, acts, explanations.

Tax burden by type of economic activity in 2018

Related news

The tax burden by type of economic activity in 2018 can be calculated by the Federal Tax Service on its official website. Companies can calculate their tax burden on contributions, taxes and compare figures with data from the Federal Tax Service.

Calculation of contribution burden

(Amount of Contributions: Revenue) x 100% = Contribution Burden

The Federal Tax Service recommends taking the amount of contributions accrued and paid in 2017 for calculation. Contributions accrued earlier are not taken into account, because calculated according to Law No. 212-FZ. The tax authorities consider contributions under Chapter 34 of the Tax Code. Revenue data is taken from accounting report O financial results. If the company's indicator is below the industry average, this may be of interest to FTS specialists.

Calculation of the tax burden

You can also calculate the tax burden by type of economic activity. For comparison, data by type of activity is presented in the same section as information on contributions. The tax burden is calculated according to the formula:

tax burden = (tax amount: revenue) x 100%

To calculate the load, you need to take the taxes paid. Therefore, you can take the transferred amounts in 2017. Be sure to include VAT. Revenue data should be taken from the Statement of Financial Performance.

In 2018, companies can only compare their load with the federal one, which does not always match the data for the regions. If regional indicators are higher than federal ones, then the tax authorities may require clarification.

Inspections analyze the tax burden in dynamics. If rates decline, there may be suspicions of tax evasion.

Determining the income tax burden

The income tax burden is calculated as follows:

(tax amount amount of lines load from line 180 of sheet 02: 010 and 020 x 100% = for tax declaration sheet 02 of the declaration) on profit

Previously, when checking, a safe value for income tax was taken as a guideline. Now the load of the company is compared with the average value for the region for this type of activity. If the figures are too low, the tax authorities send a request and require an explanation. A call for a commission is not ruled out.

You can explain the situation by increasing the cost of advertising or the purchase of raw materials. But it is impossible to ignore requests and a commission, since there is a high probability of an on-site inspection. By preliminary calculations possible violations of the company and the amount of additional charges will be assessed. If it is possible to collect taxes, an on-site audit will be carried out.

Tax burden by type of activity: the Federal Tax Service is coming to us

The tax burden by type of activity is relative indicator, which is used by inspectors of the Federal Tax Service to determine a kind of minimum for the payment of taxes, fees and other fiscal payments. If the company has not “reached out” to the minimum limit, wait for an on-site inspection. In the article we will tell you how to determine the tax burden on the main types of activities. We also recall the criteria by which you can say for sure whether the inspectors of the Federal Tax Service will come to you?

stumbling block

Fiscal payments are the main revenue component state budget. That is, from the amount collected taxes, fees, duties and other payments depends on the welfare of the country as a whole. Consequently, the decrease in fiscal revenues to the budgets adversely affects Russian economy. To exclude unfavorable circumstances, the tax authorities are engaged in planning. That is, representatives of the Federal Tax Service set a certain minimum for the payment of fiscal payments to budgets. Based on this economic indicator, for all taxpayers, the tax burden is established by type of economic activity.

In other words, officials regulate the minimum limit on how much taxes a particular economic entity must pay to the budget, depending on the type of activity carried out, production volumes, the size of the company, the size of the staffing and other criteria.

If the company has not complied with the instructions of the Federal Tax Service, that is, it has paid less taxes than necessary, this situation will not go unnoticed. The inspectors will invite the manager for a conversation if the deviations are minor. But in case of significant underpayments, an on-site inspection will be initiated.

Note that we are talking about reducing the amount of tax deductions. For example, the company has significantly reduced income tax (decreased taxable base). Arrears and debts should not be attributed to this topic.

For determining minimum value fiscal burden, a special formula is applied:

If the resulting tax burden coefficient by type of economic activity is lower than the approved values, wait for an audit by the Federal Tax Service.

The approved values ​​are regulated in separate orders of the Federal Tax Service. Note that the tax authorities systematically adjust the indicators of the tax burden. The latest effective indicators were fixed in Appendix No. 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 333@.

Since 2016, there have been increases in the industry average tax burden on some foreign economic activities. For example, in mining activities, the value was increased from 11.9% to 18.9%.

Complete list of actual values

Other criteria for checking the Federal Tax Service

Of course, a decrease in the tax burden of subjects is not the only criterion by which an unscheduled audit of the IFTS can be initiated. There are 12 of these criteria in total - the “magic dozen”, and the features of its application are enshrined in the Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 333@.

All criteria of the “magic dozen” are significant, however, the level of fiscal burden and the level of profitability (criterion No. 11) are singled out by the tax authorities separately. So, with a decrease in the level of profitability according to financial statements by more than 10%, it will be of particular interest to the inspection.

It should be noted that representatives of the fiscal service control the profitability of sales and assets also by type of economic activity. The procedure for calculating this criterion is presented in Order No. ММ-3-06/333@. The coefficient values ​​for comparison are presented in Appendix No. 4 of this order of the Federal Tax Service.

In addition to the calculated coefficients, taxpayers may be interested in taxpayers who claim large deductions for value added tax. The head of such a subject will at least be invited for a conversation at the IFTS, but they may not be invited, but come with a check.

Safe share of VAT deductions for Q2 2018: check your region

Inspectors do not use data on average for Russia in practice. It is necessary to focus on regional indicators. It is they who will be looked at, “cameraling” your declaration for the 2nd quarter of 2018.

See the safe share of VAT deductions for Q1 2018

We give a safe share of deductions by regions of Russia. The calculation was carried out on the basis of Form 1-VAT from the website of the Federal Tax Service.

If the company's data is higher than the data for the region, the tax authorities will be interested in the organization. There may be demands for clarifications, commissions, and even the appointment of on-site inspections. Previously, the tax authorities openly stated this in a letter from the Federal Tax Service of Russia dated July 17, 2013 No. AC-4-2 / ​​12722. But it was canceled (letter of the Ministry of Finance of Russia dated March 21, 2017 No. ED-4-15/5183). But experts say that there will be no more tax commissions in the form we are used to, only commissions for the legalization of the tax base for payment wages and insurance premiums. Their tasks and methods of work are enshrined in the letter of the Federal Tax Service of July 25, 2017 No. ED-4-15/14490@.

Download a sample explanation of the share of VAT deductions.

Safe share of VAT deductions in 2018

What is a VAT deduction?

VAT deduction is the amount of input tax by which the taxpayer has the right to reduce the amount of VAT calculated for payment.

Tax deductions are regulated by Art. 171 of the Tax Code of the Russian Federation.

In which case is it not possible to declare?

Not in all cases it is possible to claim a VAT deduction. If you do not meet the following conditions, the deduction cannot be applied:

• The acquired resources, for which a deduction has been declared, must be used in the future in transactions with VAT.
• Commodity-material assets are taken into account.
• VAT is confirmed by a correctly completed invoice.

What is a secure VAT deduction?

A safe share of deductions is a criterion by which the tax office can request clarification, organize a commission, and conduct an on-site audit. If the organization exceeds the specified limits, then, most likely, an in-depth review of the documentation awaits it.

Safe share of VAT deductions by region

How to calculate the deduction?

To calculate the amount of a safe VAT deduction, the values ​​of lines 190 (VAT deductible) and 110 (VAT accrued) from section 3 of the VAT return are required.

EXAMPLE

Deduction = 900,000/1,000,000*100% = 90% These percentages are included in safe zone deduction, for example, in the Belgorod region (see table above), but is above the “safety” threshold in the Vladimir region. Accordingly, the tax authorities are more likely to check the enterprise of the Vladimir region, and the organization of the Belgorod region will be ignored.

EXAMPLE

The upper limit of safe VAT deduction in the Vladimir region is 85.4%.

VAT amount = 1,000,000 * (100 - 85.4) / 100 = RUB 146,000- it is this amount of VAT (and more) that must be paid so that the tax office does not have any questions for you.

If the VAT deduction exceeds a safe threshold, then it is not a fact that the tax authorities will come with an audit or require explanations, since the tax risk assessment of the Federal Tax Service consists of approximately 40 points. However, the higher the deduction threshold, the greater the likelihood of verification. Also, the non-exit of the organization beyond the limits of the deduction in the region does not mean that there will be no verification, but its probability in this case is lower.

Calculate the tax burden of the company and compare the data obtained with the indicators of the Federal Tax Service. This will allow you to learn about the risks in advance and prepare for the questions of the inspectors. Safe indicators of the tax burden by type of economic activity in 2017 - 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 load and profitability of the company is less than the average for the type of activity, an on-site inspection is possible.

You can check right now if the 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 the revenue according to financial statements, multiplied by 100%.

The formula for calculating the tax burden of an organization:

the amount of taxes for the calendar year according to the reporting data / the amount in line 2110 "Revenue" annual report on financial results x 100%

To calculate the load in 2017, it is necessary to take into account all taxes paid by the company, 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, the tax authorities have the right to check the years 2014-2016 (clause 4, article 89 of the Tax Code of the Russian Federation). Compare the data of the company with the indicators of the tax burden of the Federal Tax Service of Russia over these years. In case of deviations, a check will not be assigned immediately, but reasons may be requested.

What is the tax burden, how to calculate it and what is its role in entrepreneurial activity? We will tell in our article.

Tax burden ratio: what is it and how is it calculated

The tax burden is one of the indicators of the company's financial stability. The tax burden can be an absolute value - this is the exact figure, the burden on paying taxes. It can also be relative - this is the percentage of funds that the company allocates from its revenue to pay taxes. To calculate the relative burden, you need to divide the amount of company taxes for the year by the amount of revenue for the year. It is the relative indicator that the Federal Tax Service uses when it draws up a plan for on-site inspections. Companies whose tax burden is below the industry average are at risk of being on the "list of suspects".

Banks use tax burden indicators when analyzing risks. Of course, the tax burden is not the only criterion when checking solvency (there are about 80 more indicators), but it is important. A large tax burden usually means that a company may have poor margins. To calculate this coefficient, revenue data must be taken from the financial statements (line 2110), taxes for the year - from tax reporting.

Tax burden level = the amount of your taxes for the year / revenue for the year × 100%

• for the state or regions;
• by types of industries;
• by groups of enterprises that have a similar type of activity as you;
• for specific business entities;
• for one person.

Depending on the level, the calculation base may change: it may be revenue with or without VAT, enterprise income, costs or profit, planned income / profit.

Tax burden ratio and industry average

The tax burden coefficient depends on the type of economic activity of the company: for each type, a specific average value is determined individually at the level of laws. It may happen that your company's KNN score is lower than the industry average. This is not always good: the tax authorities may come to you. “Below average” means that there is a very real possibility that you are paying less taxes than other industry players. Or you have an error in the calculations.

To find out the industry average, you don’t need to travel or call the tax office - all information is posted on the website of the Federal Tax Service, the tax authorities post it annually until May 5 of the next year.

Tax burden on income tax and VAT

Income tax burden can be determined based on the data of the tax return.

Income tax burden = (total tax calculated / (revenue + income from non-operating activities)) × 100%

An indicator of less than 2-3% means that your tax burden is low.

VAT burden = (VAT deductions / accrued VAT) × 100%

The values ​​for deductions and accrued VAT must be taken for the previous four quarters. The amount of deductions not exceeding 89% is considered normal.

VAT load = VAT / The tax base domestic market ×100%

The tax base for the domestic market can be obtained from the sum of lines 010, 020, 030, 040, 050, 060, 070 column 3 section 3 of the VAT return. For trading companies the ratio of the amount of VAT and the taxable base should be more than 1%, for the rest - from 3%.

The website of the Federal Tax Service has a tax calculator for calculating the tax burden. Organizations on OSNO can use it. Now with its help it is easy to calculate your tax burden for the period 2015-2017 and compare it with the industry average. In case of discrepancies, it is worth preparing explanations in advance in order to provide them to the tax authorities upon request.

What has changed in 2019

The tax burden indicators for 2018, which will be relevant for the appointment of inspections in 2019, are set out in Appendix No. 3 to Order No. MM-3-06/333@ of the Federal Tax Service of Russia dated May 30, 2007, as amended on May 24, 2019. Its own load indicator is set for each type of activity according to OKVED2. But it happens that the company cannot find its type of activity in the list. For such a situation, the Federal Tax Service has provided for a special procedure described in the letter dated 08.22.2018 No. GD-3-1 / 5806@ - for comparison, the level of tax burden in the Russian Federation, and not in the industry, should be taken.

This year, the tax authorities have the right to check your data for the previous three years, so you need to carefully compare the current load figures with previous years. If there is a strong deviation, then you will probably be asked to explain the reason or a check will be assigned.

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