The economic literature contains various methods of calculation tax burden enterprises. The main differences between the methods under consideration are the definition of:
Comparative characteristics of methods for calculating the tax burden are presented in Table 1.
- this is the volume of taxes and fees actually paid, i.e. the level of actual impact of taxation on the economy.At the level of the legislation of the Russian Federation (FZ of February 25, 1999 No. 39-FZ), the term tax burden is formulated as: the estimated total amount of funds payable in the form of import customs duties(with the exception of special types of duties, the application of which is caused by measures to protect the economic interests of the Russian Federation in the implementation of foreign trade in goods, in accordance with the legislation of the Russian Federation), federal taxes(with the exception of excises, value added tax on goods produced in the territory Russian Federation) and contributions to government off-budget funds(with the exception of contributions to the Pension Fund of the Russian Federation) by an investor making investment project on the day of the start of financing of investment projects
Table 1. Comparative characteristics of methods for calculating the tax burden
| Authorship of the technique | Basic calculation formula | Characteristics of the calculation of the tax burden |
|---|---|---|
| Department tax policy Ministry of Finance of Russia | HH = (Ntot/Vtot) * 100% where HH is the tax burden; Ntotal - total amount taxes; Vtosh - the total amount of proceeds from sales |
The ratio of all taxes paid by the enterprise to the proceeds from the sale of products (works, services), including proceeds from other sales |
| M.N. Kreinin | HH \u003d (V-Sr-Ph) / (V-Sr) * 100% where B - sales proceeds; Cp - the cost of production of sold products (works, services) net of indirect taxes; Pch - the actual profit remaining at the disposal of the enterprise |
Comparison of the tax and the source of its payment, where the integral indicator is profit economic entity |
| A. Kadushin, N. Mikhailova | HH \u003d (Ns / Cha) / (PE / Cha) where Нс - the amount of taxes in the aggregate volume; PE - net profit; Cha- net assets enterprises |
The share of the added value given to the budget, created by a specific economic entity |
| E.A. Kirov | Dn \u003d (NP + CO) / VSS * 100% where Дн - relative tax burden; NP - tax payments; SO - deductions for social needs; WCC - newly created value |
Taxes and fees payable to the budget (absolute tax burden). Ratio of taxes and fees payable to the budget to newly created value (relative tax burden) |
| M.I. Litvin | T \u003d ST / TU * 100% where T is the tax burden; ST - the amount of taxes; TU - the size of the source of funds for paying taxes |
The ratio of the amount of taxes and other obligatory payments (the structure of tax liabilities of an economic entity) to the size of the source of funds for their payment (sales proceeds, profit in the process of its formation or distribution, employee income) |
| T.K. Ostrovenko | HH = Ni/Source, where Ni is the tax cost | The ratio of tax costs and the corresponding group by source of coverage (generalizing and particular indicators) |
For the accuracy of calculations at the level of an economic entity, not one method for determining the tax burden is used, but a combination of them, since the results obtained make it possible to more fully describe the current and retrospective situation in tax payments of an enterprise.
Also, it should be noted that the Federal Tax Service of Russia (Appendix No. 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected]) the average industry values of the tax burden are determined, with the updated values of the industry average indicators can be found on the website of the Federal Tax Service of Russia
We note that for all the diversity methods for determining the tax burden, most of them are imperfect.
Thus, the tax burden indicator, calculated in accordance with the methodology of the Tax Policy Department of the Ministry of Finance of Russia, does not characterize the impact of taxes on financial condition economic entity, since it does not take into account the share of each tax in sales proceeds.
In the method of M.N. Kreinina underestimates the impact of indirect taxes.
When using the methodology for determining the tax burden of A. Kadushin and N. Mikhailova, it is possible to calculate the impact of an increase or decrease tax rates and increase in benefits for the pace of development of the economic entity.
According to the methodology of E.A. Kirova needs to distinguish between two indicators characterizing the tax burden: absolute and relative. At the same time, the indicator of the absolute tax burden does not show the full severity of the tax obligations of the enterprise. In other words, the methodology does not take into account the influence of such indicators as profitability, turnover current assets, labor intensity, and does not make it possible to predict the dynamics of business activity of an economic entity.
Methodology for calculating the tax burden M.I. Lytvyn includes income tax in the calculation individuals, although the enterprise is not a payer of this tax, but only performs the functions tax agent.
T.K. Ostrovenko is multiplicative, not quantitative, which allows, based on the results of calculations, to draw generalized conclusions that contribute to the adoption of the most correct management decisions. This technique is a synthesis of the described techniques.
Bibliography:
By discipline: Taxes and corporate taxation
The work was done by a student of the group: 331a
Oorzhak A. O.
The work was checked by the teacher:
Drozdovich M.V.
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INTRODUCTION………………………………………………………………................3 |
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1. THEORETICAL BASIS FOR ASSESSING THE TAX LOAD AT THE ENTERPRISE……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………. |
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1.1 Definition of the concept, factors affecting the amount of the tax burden……………………………………………………………………….….….5 |
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1.2 Assessment of the tax burden of organizations in the conditions of modern tax legislation of the Russian Federation……………………………………………………..9 |
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2. METHODOLOGIES FOR CALCULATION OF TAX LOAD INDICATORS…….12 |
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2.1 Methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation……………….12 |
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2.2 M.N. Kreinina…………………………………………………....13 |
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2.3 Methodology of A. Kadushin and N. Mikhailova……………………………….......14 |
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2.4 E.A. Kirova…………………………………………………….....16 |
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2.5 M.I. Litvin………………………………………………………….17 |
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2.6 T.K. Ostrovenko………………………………………………....…19 |
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3.DETERMINATION OF THE TAX LOAD ON THE EXAMPLE SPECIFIC BUSINESS ENTERPRISE ….….21 |
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3.1 Short story enterprises of JSC IDGC-Center…………………..…..21 |
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3.2 Determination of the tax burden on the example of IDGC-Center….….23 |
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CONCLUSION…………………………………………………………………….31 |
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LIST OF USED LITERATURE………………………….……32 |
INTRODUCTION
One of the most acute problems of the Russian economy is the lack of financial resources. The most acceptable way to solve this problem may be tax regulation - a system of special measures in the field of taxation aimed at state intervention in market economy in accordance with the concept of economic growth adopted by the government. Tax regulation covers the entire economy as a whole. In world practice, taxation of the population plays, if not a decisive, then one of the main roles in regulating the economy.
An optimally constructed tax system, providing financial resources needs of the state, should not reduce the incentives of the taxpayer to entrepreneurial activity, at the same time obliging him to constantly search for ways to improve the efficiency of management. Therefore, the indicator of the tax burden, or tax burden, on the taxpayer is a fairly serious measure of the quality tax system. In other words, an effective tax system should meet the reasonable needs of the state, withdrawing from the taxpayer, as a rule, no more than a third of his income.
At present, the topic of distribution of the tax burden in society is especially relevant, as it plays a special role in building and improving the tax system of any state - both with a developed economy and in transition.
The purpose of writing a term paper is to consider the problems of reducing the tax burden and the most effective methods for its optimization.
The problem of reducing the tax burden in the Russian tax system is largely related to the expansion of the tax base, including through the abolition of benefits, the involvement of shadow businesses in the sphere of tax payment, and the further strengthening of tax and financial discipline.
Creation of favorable tax terms for the functioning of the legal economy, law-abiding taxpayers are entirely dependent on solving these problems. Therefore, it is necessary that the Tax Code of the Russian Federation, after the adoption of its chapters, radically change the situation with a real reduction in the tax burden for Russian taxpayers.
The subject of the study is the basis for assessing the tax burden in the enterprise.
The object of study of the course work is the electric grid company JSC "IDGC-Center".
Describing the degree of scientific elaboration of the problem, it should be taken into account that this topic has already been analyzed by various authors in various publications: textbooks, monographs, periodicals.
The theoretical and methodological basis of the study was made up of four groups of sources: regulations and legislation, educational literature (textbooks and teaching aids, reference and encyclopedic literature), scientific articles in periodicals on the subject under study, as well as Internet resources.
The work consists of an introduction, chapters of the main part, a conclusion and a list of references.
1. THEORETICAL BASES FOR ASSESSING THE TAX LOAD AT THE ENTERPRISE
The tax burden is tax burden imposed on the organization (entrepreneur), i.e. the amount of taxes and contributions to the state treasury that he must pay.
The activity of any enterprise, starting from the moment of its inception, being associated with the receipt of certain material benefits, is due to the desire to extract the maximum possible profit. At the same time, maximization of the economic result can be achieved both by increasing revenues and by reducing costs, which, of course, include mandatory payments to the budget. The tax burden, therefore, is one of the first, among other economic and legal factors, to influence the organization and conduct of affairs of participants in civil turnover. However, despite the increased interest in the issues of changing the size and timing of tax payments, the very tax burden of business entities as a legal category remains almost unexplored.
To date, science has more fully studied not the legal, but the economic side of burdening taxpayers by the state. So, in the most general terms, the tax burden as economic category is defined as the ratio of the total amount of taxes and fees paid by economic entities to the volume of the gross national product.
The results of a comparative analysis of the definitions proposed by different researchers make it possible to single out several approaches that are dominant in modern financial science to interpreting the concept of the tax burden of a taxpayer, namely:
The purpose of calculating the tax burden is to obtain quantitative indicators of the impact of taxes and fees on the source of their payment in relation to a particular business entity. Based on these indicators, the state and the subject itself could make objective decisions on one or another aspect of improving their tax policy within the limits of legally established powers.
The amount of the tax burden depends primarily on the types of taxes and tax rates, which are the share of tax in the total taxable income of the taxpayer. Quantitatively, the tax burden can be measured by the ratio of the total amount of tax withdrawals for a certain period to the amount of income of the subject of taxation for the same period.
Most economists agree that the calculation should include all taxes and fees paid by the enterprise, including taxes to off-budget funds, with the exception of personal income tax, since in relation to it the economic entity acts as a tax agent of the state and only takes into account, withholds and transfers - Calculates these funds in the budget. Although its exclusion from the calculations is not absolutely fair in all cases, the elasticity of supply in the labor market in this case should be neglected.
One way state regulation the tax burden of payers-enterprises, it is proposed to use the so-called "red line" rule. According to this rule, the total amount of tax and similar withdrawals of enterprises should be limited to a certain percentage of their turnover. This rule should be applied for 3-5 years, and only rent payments and some fiscal excises can go beyond its scope. This measure, introduced at the regulatory level, will help bring Russian prices in line with the real level of supply and demand.
The optimal size of the tax burden is the central macroeconomic problem of any state. At the same time, sometimes, both in special and journalistic literature, one comes across the opinion that the lower the level of the tax burden, the more rapidly and dynamically the state economy develops: the lower the taxes, the higher the economy. It should be noted that tax cuts themselves can contribute to economic growth in various ways. For example, lowering marginal rates can encourage people to work harder. This will definitely lead to an increase in the supply of labor and an increase in labor productivity. In addition, when taxes are low, savings increase and there is an incentive to invest. But this is only a theory, the confirmation of which is more than relative.
The main factors affecting the size of the tax burden of an enterprise are:
The volume of production (works, services);
Specificity of manufactured products in terms of its taxation with VAT and excises;
The system of taxation used;
Changes in the size of tax bases;
Planning of tax payments in order to optimize them;
Changes in tax legislation and taxation system.
The first five factors are related to the production activities of the organization, these are internal factors, and the last one is an external factor.
These factors affect the amount of tax payments in general terms. Naturally, there are factors that affect the amount of individual taxes.
1.2 Assessment of the tax burden of organizations in the current tax legislation of the Russian Federation.
It should be noted that according to the methods used at present, the ratio of the amount of tax payments to sales proceeds or value added is most often used as a quantitative assessment of the tax burden of enterprises.
The actual complex of taxes paid by organizations has a variety of tax bases, which in the general case cannot be reduced to a single base. In accordance with tax code, the main regular tax payments of enterprises include:
Value Added Tax (VAT);
Corporate income tax (CIT);
insurance premiums;
Excises (AK);
water tax
Corporate property tax;
Transport tax;
Land tax.
Considering that excises are paid by a relatively small group of enterprises, the bulk of tax payments (more than 90%) of ordinary enterprises are accounted for by value added tax, a single social tax, income tax.
In accordance with the current tax legislation, VAT is proportional to the value added (VA) of goods (services) produced by the enterprise, (NPR) - to the cost price (CC) of manufactured products, and excises in general, but not clearly correlated with the volume of output.
Taking into account the ratio of the taxes under consideration, hereinafter VAT, insurance premiums, NDP are referred to as main taxes. The other taxes listed above generally do not have a pronounced connection with the main parameters of production and, in addition, are usually relatively small in terms of budget revenues.
As is known, cash(PVR) received for sold products includes mainly proceeds from the sale (VR) of goods (works, services), as well as indirect taxes(KN), established in the form of price surcharges (value added tax - VAT and excises - AK), i.e.
PVR = VR + KN;(1.1)
KN = VAT + AK.
VR-sales revenue;
IP-indirect taxes (taxes on goods and services);
AK-excises (taxes directly included in the price, tariff or service).
The volume of sales proceeds is mainly determined by:
Material costs (PM) of the enterprise (first of all - the cost of raw materials and materials, semi-finished products, purchased components, fuel, all types of energy, etc. spent in the production process);
The value added of products, determined by salary(ZP), deductions to state off-budget funds (PF), depreciation deductions (AO), taxes attributable to the cost of production (NO) and profit (PR). It is usually represented in the form of two terms: net profit(PE) and income tax (NPT), i.e.:
VR \u003d ZM + DS,(1.2)
DS \u003d ZP + OF + AO + BUT + PR,
PR = NPR + NPR.
Considering that the profit from the sale of products is usually presented as a share of the cost (CC), using the designation of the corporate income tax rate - Ср, we get:
PR \u003d Kr * SS,(1.3)
NPR \u003d Kr * SS (1- Spr),
NPR \u003d Kr * SS * Spr.
Kr - profitability ratio (usually up to 10-20%).
In the analysis, the assumption of an approximate correspondence between the profit and the taxable profit of the enterprise was made, and the suggestion of the proximity of the moments of shipment, the payment of products and the payment of taxes was used. The use of this assumption does not distort the picture of the movement financial resources enterprise in the case of its regular activity and rhythmic release of products (goods, works, services).
In cases where the activity of the enterprise is not regular and rhythmic, it is necessary to take into account the statutory deadlines for paying taxes within one or more tax periods. Since the maximum duration of the tax period of one of the main taxes (enterprise income tax) is one year, the assessment of the conformity of the results production activities and the amount of taxes paid, it is advisable to carry out the annual interval.
2.1 Methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation.
The Department of Tax Policy of the Ministry of Finance of the Russian Federation (author - E.V. Balatsky) has developed a methodology according to which the severity of the tax burden is estimated by the ratio of all taxes paid to sales proceeds, including proceeds from other sales (in percent). This indicator reveals the share of taxes in sales proceeds.
NB=T/W. (2.1)
NB - tax burden;
T - the sum of all taxes paid by the enterprise for taxable period, including contributions to the PF, FSS, MHIF; personal income tax; tax on dividends;
B - sales proceeds.
Table 2.1 shows the pros and cons of this technique:
Table 2.1 - Pros and cons of the methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation
2.2. M.N. Kreinina.
Allows you to compare the amount of tax (taxes) paid and the source of payment:
NB \u003d (V-Sr - IF) / (V-Sr) 100%. (2.2)
Cp - the cost of production of sold products (works, services) net of indirect taxes;
Pch - the actual profit remaining after taxes at the disposal of the economic entity.
Table 2.2 shows the positive and negative sides methods.
Table 2.2 - Positive and negative aspects of the methodology
M.N. Kreinina.
2.3 Method A. Kadushina and N. Mikhailova.
According to this methodology, it is proposed to evaluate the tax burden as a share of the added value given to the budget, created by a specific economic entity. Simplified, the calculation of the value added of an enterprise (VA) can be made as the sum of the following components for the reporting period:
DS \u003d payroll + VP + AO + PNP + PR \u003d V-MZ. (2.3)
PNP - direct and indirect taxes of the enterprise, paid from the DS;
PR - balance sheet profit;
B - revenue with VAT;
MZ - material costs.
The indicator of the tax burden of an enterprise (NBP) can be calculated both on the fact of payment of taxes and on the fact of their accrual (data tax returns or balance sheet data on amounts owed to the budget and funds):
NBP \u003d (PNP + VP) / DS. (2.4)
The methodology also allows assessing the impact of individual taxes on the financial condition of the enterprise using the coefficients:
Share of value added in gross revenue (material intensity of production):
KV \u003d DS / V.(2.5)
Share wages(with accruals) in value added (labor intensity of production) (K FOT):
TO FOT \u003d FOT + VP / DS.(2.6)
Share of depreciation in value added (capital intensity of production) (KAO):
KAO = AO / DS.(2.7)
The pros and cons of the methodology can be visualized in the table:
Table 2.3 - Pros and cons of the methodology of A. Kadushin and N. Mikhailova.
2.4 E.A. Kirova.
Offers a methodical approach to assessing the level of the tax burden, in which a commensurate indicator is the newly created value (VSS). The methodology itself predetermines the calculation of the absolute tax burden (ANN) and the relative tax burden (ONN).
The absolute tax burden is taxes and insurance premiums payable to the budget and non-budgetary funds, as well as arrears on these payments.
The relative tax burden is the ratio of its absolute value to the newly created value (ARC):
VSS \u003d V - MZ - AO + VD - BP \u003d (FOT + VP) + NP + PR. (2.8)
B - sales proceeds (including VAT);
MZ - material costs;
AO - depreciation;
VD - other income;
VR - other expenses (excluding tax payments);
FOT - wage fund (without personal income tax);
VP - payments to off-budget funds;
NP - all taxes and contributions paid by the enterprise;
PR - profit of the organization before taxation.
Then the relative tax burden (ONN):
ONN \u003d ANN / VSS * 100%. (2.9)
The positive and negative aspects of the technique are displayed in the table:
Table 2.4 - Pros and cons of E.A. Kirova.
|
Allows you to consider taxes in relation to the source of their payment. |
The impact of personal income tax is not taken into account. |
|
The methodology considers depreciation charges as an element of the formation of the cost of production, and not as a source of tax payments. |
The methodology does not consider depreciation deductions as a source of tax payments, which does not allow us to consider the sectoral burden of enterprises. |
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It does not take into account the influence of such indicators as capital intensity, labor intensity, profitability, turnover of current assets and does not allow predicting changes in the business activity of an economic entity depending on changes in the number of taxes, tax rates and benefits. |
2.5 M.I. Litvin.
According to this method, the tax burden (TN) is calculated as follows:
HH \u003d ∑ NP + ∑ VP / ∑ IP * 100% (2.10)
∑ NP - the amount of accrued tax payments
∑ VP - the amount of payments to off-budget funds
∑ IP - the amount of the source of funds for payment - value added.
The value added in this case is calculated as follows:
DS \u003d FOT + VP + POF + NP + PR (2.11)
FOT - wages (including personal income tax);
VP - payments accrued to the wage fund, in extra-budgetary forms;
POF - consumption (depreciation) of fixed assets, intangible assets and stocks;
NP - the sum of all taxes paid;
PR - profit before taxes.
With the help of these indicators, it is possible to determine the optimal tax burden depending on the sectoral affiliation of the economic entity.
Clearly, the positive and negative aspects of the technique are set out in the table:
Table 2.5 - Positive and negative aspects of the methodology
M.I. Litvin.
2.6 T.K. Ostrovenko.
The tax burden according to this methodology is determined by several indicators (generalizing and particular).
General indicators include:
Tax burden on the company's revenue (ННvyr);
Tax burden on the cost of fixed assets (TNOS);
Tax burden on intangible assets(NNHA);
Tax burden on the average number of employees (NLFavg.).
These indicators are calculated using the following formulas:
HHvyr \u003d Nobyaz / Vtotal,(2.12)
HHvb \u003d Nobyaz / WB,
NNos \u003d Nobyaz / OS;
HHna \u003d Nobyaz / NA;
HNchsr \u003d Nobyaz / Chsr;
Nobyaz \u003d VATpog + Nim + Nprib + Insurance payments;
Vobsh - total revenue;
VB - balance currency;
OS - fixed assets;
ON - intangible assets;
Chsr - average number.
Private indicators include the following indicators:
Tax burden on the costs of the enterprise for all types of activities (TNZ);
Tax burden on material costs (NNMZ);
Tax burden on receivables (TNDZ).
Which are calculated according to the following formulas:
NNz \u003d Nobyaz / Z; (2.13)
NNmz - Nobyaz/MZ;
NNchp \u003d Nobyaz / ChP;
NNdz = Nobyaz / DZ, where
Z - costs;
MZ - material costs;
PE - net profit;
where DZ - accounts receivable.
In addition, if necessary, this method can be used to calculate the tax burden per employee.
This indicator, compared with the indicators of the average wage and profit per employee, makes it possible to evaluate the contribution of an individual employee to the formation of the profit of an economic entity, tax payments to the budget and extra-budgetary funds, and own income.
The advantage of this technique is that it allows, with varying degrees of detail, depending on the management task, to calculate the tax burden, as well as the fact that it can be applied by economic entities of any industries National economy.
The use of indicators reflected in the financial statements of an economic entity in calculations using this method significantly reduces the calculation process.
3. DETERMINATION OF THE TAX LOAD ON THE EXAMPLE OF A SPECIFIC BUSINESS SUBJECT
3.1 Brief history of JSC "IDGC-Center".
open Joint-stock company"Interregional Distribution Grid Company of the Center" was registered on December 17, 2004.
The creation of IDGC of Center is an integral part of the approved plan for reforming the Russian electric power industry, which provides for inter-regional integration of newly created enterprises after the division of energy companies by type of business.
In accordance with the decision of the Board of Directors of RAO UES of Russia dated April 23, 2004, IDGC of Center was to include 32 regional grid companies (RGCs) of the Central region and the North Caucasus.
But, due to the adoption of a number of adjustments, it was decided to reduce the number of regional grid companies included in IDGC of Center to twenty-four.
This configuration of IDGCs was approved by Decree of the Government of the Russian Federation No. 77-r dated January 26, 2006.
From March to May 2006, OAO RAO "UES of Russia" made a number of decisions to change the current configuration of IDGCs. In particular, the Order of OAO RAO "UES of Russia" / OAO "FGC UES" No. 64r / 30r of 03/07/2006 enshrined the transfer of responsibility for the functioning of OAO "Moscow City Electric Grid Company", OAO "Moscow Regional Electric Grid Company", directly to the business unit " Networks"; Order No. 103r/102r of RAO "UES of Russia" fixed the transfer of responsibility for the functioning of OAO "Dagenergo", OAO "Kalmenergo", OAO "Nurenergo", OAO "Stavropolenergo", OAO "Ingushenergo", OAO "Karachayevo-Cherkesskenergo" to OAO "KEUK" ", OAO "Sevkazenergo", OAO "Kabbalkenergo". JSC "Kubanenergo" was transferred to the direct subordination of JSC FGC UES.
The final decision to change the basic configuration of IDGCs was taken by the Board of Directors of OAO RAO "UES of Russia" and confirmed by Minutes No. 250 dated April 27, 2007. According to this protocol, IDGC of Center and North Caucasus, JSC must be renamed into IDGC of Center, JSC, with the introduction of appropriate amendments to the Company's Articles of Association.
IDGC of Centre, JSC includes the following distribution grid companies: Belgorodenergo JSC, Bryanskenergo JSC, Voronezhenergo JSC, Kostromaenergo JSC, Kurskenergo JSC, Lipetskenergo JSC, Orelenergo JSC, OAO " Tambovenergo", OAO "Smolenskenergo", OAO "Tverenergo", OAO "Yarenergo".
The final formation of the target structure of IDGC of Center was completed by joining it in the form of branches of 11 distribution grid companies and the transition to a single share. Accession ended on March 31, 2008. On this day, changes were made to the Unified State Register legal entities on termination of DGC activity as a result of affiliation with IDGC.
Belgorodenergo, Bryanskenergo, Voronezhenergo, Kurskenergo, Kostromaenergo, Lipetskenergo, Tverenergo, Smolenskenergo, Orelenergo, Tambovenergo, "Yarenergo".
3.2 Determination of the tax burden by example
OAO IDGC-Center.
Let's consider the tax burden of a business entity on the example of an enterprise of OAO IDGC-Center.
According to the results of financial and economic activities for 2014. IDGC-Center, JSC has the following indicators (Table 3.2).
Table 3.2 - Indicators of IDGC-Center for 2014
|
The name of indicators |
Value of indicators (rub.) |
Additionally |
|
|
Operating revenue |
VAT 12,265,618.00 |
||
|
% receivable |
|||
|
% payable |
|||
|
Other income |
|||
|
other expenses |
|||
|
Costs incl. |
|||
|
Material costs |
VAT 6,518,804.00 |
||
|
Labor costs |
|||
|
Insurance payments |
|||
|
Depreciation |
|||
|
Profit before tax |
|||
|
income tax |
|||
|
Net profit |
|||
|
Average balance currency |
|||
|
Average annual property value |
|||
|
Average annual number |
The calculation of the tax burden according to the methodology of the Ministry of Finance of Russia is carried out according to the formula:
NB \u003d (Ntot / Vtot) * 100%; (3.1)
NB - tax base;
Нtot - the total amount of taxes;
Vobsh - the total amount of revenue from sales.
Tax burden = 2,630,308 + 1,727,980 + (12,265,618 - 6,518,804)
The tax burden is 14 kopecks per 1 ruble of revenue, or 14% are taxes in the company's revenue.
However, this technique does not make it possible to make a real assessment of the tax burden on the enterprise, but only determines specific gravity taxes on income received.
M.N. Kreinina involves comparing the tax and the source of its payment. Each group of taxes, depending on the source from which they are paid, has its own criteria for assessing the severity of the tax burden. The calculation is performed according to the formula:
NB \u003d ((V - Z - NP) / (V - Z)) * 100%.(3.2)
NB - tax base;
B - proceeds from sales;
Z - the cost of production of sold products (works, services) minus indirect taxes.
Bp - Balance sheet profit. But Since 2001, there is no longer a concept of balance sheet profit (due to a change in the mechanism for the formation, distribution and use of enterprise profits). An analogue of what used to be called book profit is now profit before tax.
Tax burden = 68,142,322 - 55,497,816 - 5,218,492
68 142 322 - 55 497 816
This calculation shows how many times the total amount of taxes paid differs from the profit remaining at the disposal of the economic entity. The main difference of this approach to assessing the tax burden is that indirect taxes are not taken into account and are not considered as taxes that affect the profit of an economic entity. The underestimation of the impact of indirect taxes, VAT and excises is obvious. These taxes have an impact on the amount of profits of the enterprise, but the extent of their influence is not so obvious. Therefore, a different method is needed.
Calculation of the tax burden according to the method of M.I. Litvin is carried out as follows:
HH = (ST/ TY) * 100% . (3.3)
Tax burden = 1,727,980 + 881,336 + 2,630,308
5 218 492 7 890 784 7 890 784
This technique characterizes the average value of the tax burden for all types of taxes, threshold value which is 78%.
Calculation of the tax burden according to the method of A. Kadushin and N. Mikhailova:
Kds = DS / VV; (3.4)
Kds - value added coefficient;
BB - gross revenue.
BB= MZ+DS+Am+Zpl+Soc. payments+T+VATSuppl.+ Appr. before tax
BB = 36,215,580 + 12,265,618 + 5,247,093 + 7,890,784 + 2,630,308 + (12,265,618 -6,518,804) + 7,452,522 = 77,448,719
Kds \u003d 12 265 618 + 5 247 093 \u003d 0.2261
Kt =Zpl + ESN + T(3.5)
VAT start + Am
Kt - coefficient. laboriousness
Kt \u003d 7 890 784 + 2 630 308 \u003d 0.6008
12 265 618 + 5 247 093
Ka =Am (3.6)
Ka - depreciation coefficient
Ka \u003d 5 247 093: (12 265 618 + 5 247 093) \u003d 0.2996
Assets required for calculation
|
The name of indicators |
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|
Intangible assets |
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|
fixed assets |
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|
Construction in progress |
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|
Profitable investment in material values |
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Long-term and short-term financial investments |
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Other noncurrent assets |
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VAT on purchased assets |
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|
Accounts receivable |
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|
Cash |
||
|
Other current assets |
||
|
TOTAL ASSETS applied to the calculation |
Liabilities required for calculation
|
The name of indicators |
Value of indicators (thousand rubles) |
|
|
Loan and credit liabilities are long-term |
||
|
Other long-term liabilities |
||
|
Short-term liabilities on loans and credits |
||
|
Accounts payable |
||
|
Indebtedness to the participants of the founders for the payment of income |
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|
Reserves for future expenses |
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|
Other current liabilities |
||
|
TOTAL LIABILITIES applied to the calculation |
NA = 92 227 855 - 29 062 154 = 63 165 701
HH = 92 227 855: 63 165 701 = 17.6755 = 18%
5 218 492: 63 165 701
The technique proposed by T.K. Ostrovenko.
General indicators:
ННobjaz \u003d 12 265 618 - 6 518 804 + 1 727 980 + 2 630 308 \u003d 10 105 102
ННvyr = 10 105 102: 70 792 278 = 0.1427
HHvb \u003d 10 105 102: 78 101 247 \u003d 0.1294
Hnos \u003d 10 105 102: 69 692 384 \u003d 0.1449
HHna \u003d 10 105 102: 42 425 \u003d 238.1874
HHsr = 10 105 102: 45 586 = 221.6711
Private indicators:
ННз = 10 105 102: 55 497 816 = 0.1820
HHmz \u003d 10 105 102: 36 215 580 \u003d 0.2790
HNCHP \u003d 10 105 102: 5 218 492 \u003d 1.9364
NNdz \u003d 10 105 102: 8 301 464 \u003d 1.2172
This technique shows the tax burden in the ratio of tax liabilities with various indicators (general and private).
CONCLUSION
Tax planning is an actual area of activity financial services enterprises and individual entrepreneurs. So within our means tax planning can significantly reduce the cost of tax payments to the budget of the organization. Thus, tax planning allows you to optimize the amount of taxes paid and avoid the economic damage associated with the payment of fines in favor of the state.
The main methods of calculating the indicators of the tax burden are described.
The tax burden was calculated on the example of IDGC-Center using the simplest and most accessible methods of tax optimization.
As an optimization, you can use the method of using accounting policy, which involves adjusting accounting policies in order to bring accounting and tax accounting at the enterprise, to optimize tax bases for tax purposes.
The calculation methods discussed above have different approaches in determining the structure of tax payments that are included in the calculations.
All methods for determining the tax burden are informative and applicable to organizations in order to optimize tax payments.
LIST OF USED LITERATURE
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The tax burden is one of the evaluation criteria for the Federal Tax Service Inspectorate when deciding whether to conduct an on-site tax audit. You can calculate this indicator yourself. We will tell you what the tax burden is, what regulations regulate it, who may need this indicator, and also consider the calculation procedure and the permissible level of burden on the taxpayer.
Watch our videos on calculating the tax burden:
The main documents defining the concept of "tax burden" in relation to the relationship between the taxpayer and the tax authorities are:
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 / [email protected] in the list of criteria by which taxpayers are selected for verification, the tax burden is in 1st place, and in letters No. AC-4-2 / 12722 and No. ED-4-15 / [email protected] not only is a significant part of the text assigned to it, but also those values \u200b\u200bof it are given (letter No. AC-4-2 / 12722) or comparative indicators (letter No. ED-4-15 / [email protected]), which may cause close attention to the activities of a legal entity or individual entrepreneur.
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 first of these values is more interesting for evaluative and comparative analysis, and it is this value that corresponds to the idea of the tax burden calculation algorithm 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:
Depending on the economic level and the purpose of calculating this indicator, its base can be, for example:
How does the calculated indicator of the tax burden resonate with the concept effective rate tax, which is the percentage of the actually accrued tax in the tax base for this tax. In letters No. AC-4-2/12722 and No. ED-4-15/ [email protected] this concept is defined as the tax burden on the relevant tax.
The tax burden calculated at different economic levels is of interest to users of the corresponding level in relation to:
The Federal Tax Service of Russia calls for independent calculation by taxpayers of indicators that serve as a criterion for tax authorities for selecting candidates for an on-site tax audit in order No. MM-3-06 / [email protected], promising them if these indicators are maintained at the level of industry averages:
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:
All of the above documents contain formulas for calculating the tax burden:
IMPORTANT! Despite the fact that the letter of the Federal Tax Service No. AS-4-2/12722 with the formulas for calculating the tax burden for income tax and VAT has been canceled, we believe that these formulas should still be used for self-control.
In order No. MM-3-06 / [email protected] the following definition is given: the total tax burden is the ratio of the amount of taxes accrued according to the declarations to the revenue determined according to the State Statistics Committee (ie, according to the income statement, excluding VAT). It is important that the amount of taxes includes personal income tax, but does not include insurance premiums. Also, import VAT and taxes paid as a tax agent (except for personal income tax) are not included in the calculation.
The following formulas can be used to calculate individual tax burdens:
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 declaration.
For a calculation example, as well as information on what income tax burden is low, see the Ready solution from ConsultantPlus.
NNnds \u003d Nnds / NBrf,
HNnds \u003d Nnds / NBtotal,
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).
You can check your calculations of the VAT tax burden, as well as the share of deductions for tax risk, using the Ready solution from ConsultantPlus.
NNndfl = Nndfl / Dndfl,
Nndfl - personal income tax accrued for payment according to the declaration;
Dndfl - income according to the declaration 3-NDFL.
NNusn = Nusn / Dusn,
Nusn - USN-tax accrued for payment according to the declaration;
Dusn - income according to the USN declaration.
NNeskhn = Neskhn / Deskhn,
Neskhn - ESHN-tax accrued for payment according to the declaration;
Deskhn - income according to the UAT declaration.
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 letter No. ED-4-15 / [email protected] in comparison with the text of the canceled letter No. AC-4-2/12722, the first 3 formulas are missing (calculation for income tax and 2 calculations for VAT). 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 the VAT of the tax agent, which, according to the rules for filling out the 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.
To simplify the calculations, we suggest you use the tax burden calculator from the website of the Federal Tax Service. With it, you will not only calculate your workload, but get a comparison with the industry average. Where to find and how to use the calculator, we told.
The considered formulas are used to calculate the tax burden in 2019-2020.
Taxpayers who intend to use this indicator to independently determine the risk of an on-site tax audit are recommended to:
With what to compare your indicator, if the Federal Tax Service does not have data on your industry, find out.
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:
The tax burden is an indicator that is quite important 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 ratio representing the share of the tax (taxes) accrued for payment to the amount of income received for the corresponding period is most often used.
0higher professional education
UFA STATE AVIATION TECHNICAL UNIVERSITY
Department of NiN
TEST
by discipline
"TAXES AND TAXATION"
Completed: student group M-405
Yu.M. Filippova
(signature)
Supervisor: I.K. Sultanova
(date and signature)
Test
in the discipline "Taxes and taxation"
Determining the tax burden on the example of Finexpert LLC
In this control work, using a detailed conditional example, it is necessary to calculate the tax burden on a specific economic entity using various methods and determine the severity of the tax burden.
Initial data: Finexpert Limited Liability Company, in accordance with the Charter, provides information and consulting services to legal entities and individuals. Fineexpert LLC employs 112 employees, and 27 employees are part-time employees on the basis of employment contracts. Balance sheet Finexpert LLC for 2014 and report on financial results for 2014 have the following form, see attachments (balance sheet and income statement).
Finexpert LLC in 2014 is the payer of the following taxes:
|
TAX NAME |
TAX RATE |
NOTE |
|
|
value added tax |
100% in Federal budget |
||
|
income tax |
2% to the Federal budget, 18% to the budgets of the subjects of the Russian Federation |
||
|
Insurance premiums |
22% to the federal budget, 2.9% to the Social Insurance Fund, 5.1% to the Compulsory Medical Insurance Fund: |
||
|
Contributions for insurance against accidents at work and occupational diseases |
Finexpert LLC belongs to the I class of occupational risk |
||
|
Property tax |
2.2% in the Republic of Bashkortostan |
In 2014, the tax liabilities of Finexpert LLC to the budget are as follows:
The activity of Finexpert LLC in 2014 is characterized by the following economic indicators:
Determine the tax burden of Finexpert LLC in 2014.
To get started, use the methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation. This requires the following economic indicators:
The tax burden according to the formula proposed in this methodology will be:
NB \u003d (N total / V total) * 100% \u003d 18.41%
For more information about the severity of the tax burden, you need to use the method of M. Kreinina. This requires the following economic indicators:
The tax burden of Finexpert LLC in 2014 in accordance with this methodology is calculated by the formula:
NB \u003d (V - Wed - Pch) / (V - Wed) * 100% \u003d 73.23%
However, this methodology can also be specified by including in the calculation of such an economic indicator as the company's net assets.
Let's introduce additional economic indicators into the calculations and calculate the tax burden of Finexpert LLC in 2014 according to the method of A. Kadushin and N. Mikhailova.
|
Index |
Value (million rubles) |
|
|
Revenue (AT) |
||
|
Labor costs, taking into account insurance premiums and deductions for insurance against accidents at work and occupational diseases (ZP) |
||
|
Depreciation (AM) |
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|
Material costs (M 3) |
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|
Non-operating income (V d) |
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|
non-operating expenses (B p) |
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|
Net profit (H p) |
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|
Total taxes |
These indicators are needed to calculate the newly created value (VSS), value added (VA) and structural coefficients. Calculate the newly created value:
BCC \u003d B - M 3 - AM + B d - B p \u003d 128
Calculate the added value:
DS = VSS + AM = 196
Using the value added, calculate the structural coefficients: K 0, K cp, K am, showing the share of value added in revenue, the share of labor costs, taking into account insurance premiums and deductions for insurance against industrial accidents and occupational diseases in value added, as well as the share of depreciation in value added.
K o \u003d DS / B \u003d 0.6282
K zp \u003d ZP / DS \u003d 0.146
K am \u003d AM / DS \u003d 0.3469
To calculate the tax burden using this method, it is also necessary to calculate the net assets of Finexpert LLC in accordance with the order of the Ministry of Finance of the Russian Federation Federal Commission by market valuable papers dated January 29, 2003 No. 10n, 03-6 / pz.
Calculation of net assets of Finexpert LLC is presented in the table:
|
Index |
Value at the end of 2014 (million rubles) |
|
ASSETS |
||
|
Intangible assets |
||
|
fixed assets |
||
|
Construction in progress |
||
|
Profitable investments in material values |
||
|
Long-term and short-term financial investments |
||
|
Other noncurrent assets |
||
|
VAT on purchased assets |
||
|
Accounts receivable |
||
|
Cash |
||
|
Other current assets |
||
Total assets accepted for calculation |
||
LIABILITIES |
||
|
Long-term liabilities on loans and credits |
||
|
Other long-term liabilities |
||
|
Short-term liabilities on loans and credits |
||
|
Accounts payable |
||
|
Debts to participants (founders) for payment of income |
||
|
Reserves for future expenses |
||
|
Other current liabilities |
||
|
Total liabilities taken into account |
||
|
Net Asset Value = Total Assets to be Calculated - Total Liabilities to be Calculated |
Calculate the tax burden of Finexpert LLC in 2014, taking into account net assets:
NB = (sum of all taxes / net assets) / (net income / net assets) = 3.023
To complete the description of the tax burden of Fineexpert LLC, we will use the methodology of E.A. Kirova and calculate the relative tax burden. For this, the following economic indicators are used:
Using the formula proposed in this method, calculate the relative tax burden:
Dn = ((NP + SD) / VSS) * 100% = 44.84%
Supplement the calculations of the tax burden with calculations according to the method of M.I. Litvin. This requires the following economic indicators characterizing the activities of Fineexpert LLC in 2014:
|
Index |
Meaning (million rubles) |
|
|
Revenue (AT) |
||
|
(VAT) |
||
|
Expenses (Z) |
||
|
(SV) |
||
|
Personal Income Tax (PIT) |
Not taken into account |
|
|
Property tax (NI) |
||
|
Average annual property value (SI mean year) |
Transforming the formula of M.I. Litvin, taking into account the data of the conditional example, and determine the tax burden of Finexpert LLC in 2014:
T = ∑ (ST/TY) X100% \u003d (VAT / V + SV / Z + NI / SI SGD) * 100% \u003d 15.141%
For the purpose of detailing the calculations, we will use the method of T.K. Ostrovenko. This technique is the most reasonable, since it makes it possible not only to carry out general calculations, but also to specify them using particular indicators.
In addition, this technique is not limited to one indicator characterizing the severity of the tax burden, but offers a whole system of indicators. It is multiplicative, not quantitative, which allows, based on the results of calculations, to draw generalized conclusions that contribute to making the right management decisions. Moreover, this technique is a kind of synthesis of others described in this tutorial.
To work according to this methodology, we need the following indicators of Finexpert LLC for 2014:
|
Index |
Meaning (million rubles) |
|
|
Revenue (B p) |
||
|
Expenses (C p) |
||
|
Profit before tax (P) |
||
|
Net profit (PE) |
||
|
Number of employees (CR) |
||
|
tax costs (NI), including: |
||
|
Value Added Tax Including tax deduction (VAT) |
||
|
Property tax (Ni) |
||
|
income tax (NP) |
||
|
Insurance premiums and deductions for insurance against accidents at work and occupational diseases (SV) |
||
|
Average annual balance sheet (WB average year) |
||
|
Average annual equity capital (SC average year) |
According to the formulas proposed by T.K. Ostrovenko, calculate the general indicators for Finexpert LLC. The calculations will be summarized in a table:
We concretize these calculations with the help of private indicators of the tax burden. Calculate private indicators in a table:
conclusions.
It should be noted that the main element of tax optimization is the calculation of the tax burden and the determination of its optimal value. The tax burden as an economic category reflects the ratio of the total amount of taxes and fees paid by the enterprise to the fiscal authorities, with the performance of its activities.
The problem of the tax burden and its impact on the economic activity of an enterprise is one of the most important aspects of the functioning of the Russian tax system. And main task of all tax reforms is the reduction of the tax burden, subject to compensation for shortfalls in income.
Currently, there are several methods for calculating the size of the tax burden for an enterprise, of which the main ones are recognized:
1) Methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation;
2) M.N. Kreinina;
3) Methodology of A. Kadushin and N. Mikhailova;
4) E.A. Kirova;
5) M.I. Litvin;
6) T.K. Ostrovenko.
The main idea of each methodology is to make the integral indicator of the tax burden of an economic entity universal, allowing you to compare the level of taxation in various sectors of the national economy and on various aspects of the financial and economic activities of the enterprise. Also, each of the methods takes into account the impact of changes in the number of taxes, tax rates and benefits on the level of taxation of an economic entity. This is the practical value of each technique.
To the question of what should be the optimal tax burden, a single answer has not yet been found. If the tax burden is more than 20%, then the company needs tax planning, and if it is less than 20%, then everything is fine, if it exceeds 60%, then a change in tax jurisdiction or a change in activity is needed.
In order to reveal the purpose control work, I calculated the tax burden of Fineexpert LLC using the above methods and made the appropriate conclusions.
Thus, the value of the tax burden of Finexpert LLC, calculated according to the methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation, amounted to 18.41%. Since the value of the tax burden is less than 20%, the company is recommended only one-time services of tax consultants, ensuring clear management accounting and use of all privileges established by the legislation for the given enterprise. Thus, it is necessary to look for other ways to improve the activities of the enterprise, not related to tax planning and optimization. For example, the search and implementation of energy-saving technologies on existing equipment, more thoughtful work with accounts receivable, search for cheaper suppliers, etc.
Calculation of the tax burden according to the method of M.N. Kreinina set its value at 73.23%. This value shows how many times the amount of taxes paid differs from the profit remaining at the disposal of the economic entity. It should be noted that the value of the tax burden on this method is quite high. This is explained by the fact that net profit is taken as the basis for calculation and indirect taxes are not taken into account, which leads to an unreasonable overestimation of the tax burden. Therefore, it is not possible to draw objective conclusions on the basis of the calculations made.
The calculation of the value of the tax burden on the enterprise according to the methodology proposed by A. Kadushin and N. Mikhailova determined it in the amount of 57.44 million rubles. This amount allows you to define the tax burden as the share of value added spent by the organization on tax payments, i.e. 57.44/196 = 0.3%. This suggests that the organization spends a third of its value added on tax payments. Also, based on the calculations, it can be concluded that the main source of the organization's tax burden is the payment of VAT in the amount of 33.16 million rubles. Optimize this tax You can use the method of replacing relations, for example, by issuing a loan agreement instead of an advance payment or advance payment.
The value of the tax burden of the enterprise, calculated according to the method of E.A. Kirova, amounted to 44.84%. This figure is also quite large. However, it should be noted that this method takes into account all tax payments paid directly by the organization (while excluding personal income tax), therefore, the amount of the tax burden calculated using this method fairly objectively reflects the severity of the tax burden of the organization. Since the tax burden was 44.84%, the company should take measures to reduce it, using one of the methods of tax optimization, for example, changing tax jurisdiction or changing activities.
The value of the tax burden according to the methodology of M.I. Litvin amounted to 15.141%. This technique characterizes the average value of the tax burden for all types of taxes, the threshold value of which is 68%.
Calculations according to the method of T.K. Ostrovenko made it possible to specify the contribution of each tax (group of taxes) to a specific source of accrual and payment, that is, to calculate the tax burden not only in general view, but also for each
| CONTENT | |
| INTRODUCTION | |
| CHAPTER 1. THEORETICAL ASPECTS OF ASSESSING THE TAX BURDEN OF THE ORGANIZATION | |
| 1.1. The essence and limits of the tax burden | |
| 1.2. Factors affecting the tax burden and the process of developing measures aimed at reducing the tax burden | |
| 1.3. Methods for calculating the tax burden | |
| CHAPTER 2. ANALYSIS OF THE TAX LOAD OF THE ORGANIZATION IN MODERN CONDITIONS (BY THE EXAMPLE ....) | |
| 2.1. Assessment of financial and economic activities ...... | |
| 2.2. Analysis of the tax burden on LLC (OJSC) for 201_-201_ | |
| 2.3. Problems of improving methods for calculating the tax burden and ways to solve them | |
| CONCLUSION | |
| LIST OF USED SOURCES | |
| APPS |
APPENDIX 4
Sample introduction of a term paper on the topic:
"Tax burden on an enterprise and methods for its assessment (on the example of an enterprise)"
INTRODUCTION
Modern business is hard to imagine without such an important component as planning in general and tax planning in particular. Any calculations in the process of tax planning begin with determining the tax burden of an economic entity. At different stages of tax planning, not only methodological optimization issues are solved, but also organizational ones: responsibility centers, a form of control of calculations, and forecasting methods are initially determined.
The result of tax planning should be the choice of a tax optimization method that the company will use to achieve the optimal tax situation.
The relevance of the research topic is aggravated by the fact that if an economic entity, as part of increasing the efficiency of its activities, reduces its tax payments, then the tax payments saved by him are not received by the state. Therefore, in the field of taxation, the interests of taxpayers and the state regarding the sources of their existence and development will not coincide, and hence there are numerous problems that a taxpayer who has chosen to reduce the tax burden as a goal will have to solve.
When considering the problems and features of calculating the tax burden, the works of leading Russian scientists and specialists in the field of taxes and taxation were studied. A huge contribution to the study of the issues of determining the tax burden was made by Brodsky G.M., Vinnitsky D.V., Vylkova E.S., Dmitrieva N.G., Edronova V.N., Kadushin A.V., Kirova E.A. , Kreinina M.N., Litvin M.I., Mikhailova N.M., Ostrovenko T.K., Panskov V.G., Pasko O.F., Perov A.V., Romanovsky M.V., Yurzinova I.L., Yasin E.G. Foreign practitioners and theorists are also involved in assessing the tax burden on organizations. These studies are of great theoretical and practical importance, but the choice of directions and methods for reducing the tax burden for a particular organization depends on the specifics of its activities. The presence of many unresolved problems, constantly changing tax law, requires increased responsibility of specialists in the field of taxation, and once again emphasizes the relevance of the chosen research topic.
The purpose of the course work is a comprehensive study of theoretical and methodological approaches to determining the tax burden, as well as developing proposals aimed at reducing the tax burden on the organization.
In accordance with the goal, it is necessary to solve the following tasks:
Consider the content of the concept of tax burden and determine the factors that do not affect it;
To study the existing methods for determining the tax burden, their advantages and disadvantages;
Propose to use factor models of tax burden as an improvement in financial management of enterprises;
The object of the study is the totality of taxes and fees paid by the organization and representing its tax burden, and the subject of the study is the process of forming the amount of tax liabilities of an economic entity, aimed at achieving low level tax expenses for LLC “……..”.
The theoretical basis of the study was Russian and foreign monographic literature, articles in economic publications. In the course work were widely used modern views of economists in the field of taxes and taxation.
The information base of the study was legislative and regulatory acts in the field of taxation, periodicals and data from the tax and financial statements LLC “……..” for 201..-201… years.
When writing a term paper, the following methods were used: data grouping, horizontal and vertical analysis, synthesis, comparison, modeling, graphical method.
The course work consists of an introduction, three consecutive chapters, a conclusion, a list of references and applications.
