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 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.
The tax burden- an indicator calculated as the ratio of taxes paid to revenue from 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 about 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 not included in the amount of taxes paid (letter of the Federal Tax Service of Russia dated March 22, 2013 No. ED-3-3 / [email protected]). 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 the current 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 2014-2016 years (paragraph 4 of article 89 tax code RF). 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.
- information indicator, which tax authorities pay close attention to. After all, if it is lower than the declared norms, then this is a reason for a desk or on-site inspection. It is determined by calculation. The procedure for the actions of inspectors is regulated by the letter of the Federal Tax Service dated 17.07.2013. №АС-4-2/ [email protected]“On the work of commissions for the legalization tax base". In this article, we will look at how the VAT tax burden is calculated based on two practical examples.Before submitting a declaration, tax authorities recommend checking the data and calculating tax burden on one's own.
Indicators to pay attention to:
The conditions for calculating the above data are indicated in Appendix No. 4 of the letter of the Federal Tax Service "On the work of commissions ...".
To calculate the specific gravity, you can use the formula:
Nv÷Bn × 100,
Нв - VAT presented for deduction for the reporting period
Bn - taxable base for the reporting period
To calculate the tax burden, the application contains 2 formulas: 1 - for operations in the domestic market; 2 - to determine the total liability for VAT, that is, settlements in the domestic Russian market and transactions taxed at 0 interest rate.
VAT(upl) ÷ Btn ×100
VAT (upl) ÷ (Bnvn + Bn 0%) × 100, where
Bnvn - taxable base in the domestic Russian market (Σ p. 010; 020; 030; 040; 050; 060; 070 g 3 section 3)
Bn 0% - tax base, taxable at the "0" interest rate (Σ line 020 under section 4).
The line coordinates are given for the VAT declaration form, which was approved by order of the Federal Tax Service dated 10/29/2014 No. ММВ-7-3 / [email protected] operating in 1 sq. 2016
You can make a calculation both for 1 quarter and for several (usually a year).
As can be seen from the above formulas, each initially contains the calculated VAT to be transferred. For its calculation, the following data are used:
The following positions influence the indicator of the taxable base, which is also involved in the formulas:
Let's look at an example of how the incoming VAT on the tax burden enterprises.
Consider typical wiring
Debit | Credit | Sum | Calculation | |
| 41 | 60 | 3 325 000 | ||
| 19 | 60 | 598 500 | Input VAT |
|
| 60 | 51 | 3 923 500 | Goods and materials paid to the supplier | |
| 68.2 | 19 | 598 500 | VAT submitted for deduction | |
| 62 | 90 | 4 618 200 | Sale of goods and materials | |
| 90.3 | 68.2 | 704 471,18 | Outgoing VAT | |
| 51 | 62 | 4 618 200 | goods and materials paid by the buyer | |
| 44 | 76 | 336 694,92 | Add. Expenses | |
| 19 | 76 | 60 605,08 | Input VAT extra. expenses | |
| 76 | 51 | 397 300 | ||
| 68.2 | 19 | 60 605,08 | VAT payable | |
| 44 | 68.4 | 41 333,76 | 206668.8 × 20% | Profit |
| 68.4 | 51 | 41 333,76 | Income tax paid | |
| 90 | 99 | 165 335,04 | 206 668,8 – 41 333,76 | Net profit |
Calculate specific gravity VAT recoverable:
659,105.08 (598,500 + 60,605.08) (Nv) ÷ 3,913,728.82 × 100 = 16.84
Calculate the tax burden on the company:
45,365.10 (VAT upl) ÷ 3,913,728.82 (Bn) × 100 = 1.16
If the company LLC "Assorti" purchased goods and materials without VAT, but at a lower price. The cost of goods and materials is 3,000,000 rubles. without VAT. Sold for 4,618,200 rubles. (including VAT RUB 704,471.18) Add. Expenses (delivery, consulting services, etc.) - 397,300 rubles. (including confirmed VAT 60,605.08 rubles). VAT payable RUB 643,866.10 (704,471.18 - 60,605.08). Profit before tax: 3,913,728.82 - 3,000,000 - 336,694.92 - 643,866.10 = - 66,832.2 rubles.
That is, the organization suffered losses in the amount of 66,833.2 rubles.
| Debit | Credit | Sum | Calculation | Content |
| 41 | 60 | 3000 000 | Goods received from supplier | |
| 60 | 51 | 3 000 000 | Goods and materials paid to the supplier | |
| 62 | 90 | 4 618 200 | Implementation of goods and materials | |
| 90.3 | 68.2 | 704 471,18 | Outgoing VAT included | |
| 51 | 62 | 4 618 200 | goods and materials paid by the buyer | |
| 44 | 76 | 336 694,92 | Add. Expenses | |
| 19 | 76 | 60 605,08 | Incoming VAT included. expenses | |
| 76 | 51 | 397 300 | Add. services paid to counterparty | |
| 68.2 | 19 | 60 605,08 | VAT payable | |
| 99 | 90 | 66 833,2 | Enterprise losses |
Share of VAT deductible
60 605.08 (Nv) ÷ 3 913 728.82 × 100 = 1.55
The tax burden for VAT in this case will be:
643,866.10 (VAT upl) ÷ 3,913,728.82 (Bn) × 100 = 16.45
Comparing 2 options, we can conclude that the purchase of goods and materials from a VAT non-payer is fraught with a decrease in net profit(and in this case led to losses) due to increased costs.
The taxpayer is not threatened with an audit by the Federal Tax Service based on the results of the company's activities for 1 sq. 2016
Thus, many factors influence the tax burden indicators. But, if a company wants to reduce tax risks and provide reasonable and documented grounds for confirming VAT, then its chief accountant needs to calculate the tax burden both for VAT and for corporate taxes in general.
Tax burden by type of economic activity in 2017- data published by the Federal Tax Service of Russia on the tax burden, on the basis of which the tax service determines who will be audited. Tax burden data is published annually in Appendix 3 to.
Here are the data for 2016, which were published in May 2017.
Data on the tax burden for 2017 (published in May 2018) at the link:
The tax burden by type of economic activity is calculated annually by the Federal Tax Service Russian Federation(FTS of the Russian Federation) and is published in Appendix 3 to.
The tax burden is used by the Federal Tax Service of the Russian Federation as one of the criteria for the appointment of an on-site tax audit. So, if the actual tax burden of the taxpayer is significantly lower than the industry average, then tax authority considers this as a suspicious sign and can conduct tax audit(cm. ).
An analysis of the tax burden is included in the comparison of the tax indicators of an organization (taxpayer) with those of other companies in the industry or the relevant market.
In 2017, the tax burden for 2016 is known. The fact is that the tax burden is calculated after the processing of tax returns and financial statements for the calendar year. tax returns and the financial statements for the calendar year, the Federal Tax Service receives by the end of March of the next year. Then the Federal Tax Service of the Russian Federation processes these data and by the beginning of May of the next year publishes the Tax burden by type of economic activity for the calendar year (for example, in May 2017, the tax burden for 2016 is published).
Tax burden by type of economic activity in 2016*
| Type of economic activity | year 2014** | 2015** | 2016** |
| TOTAL | 9,8 | 9,7 | 9,6 |
| Agriculture, hunting and forestry | 3,4 | 3,5 | 3,5 |
| Fishing, fish farming | 6,2 | 6,5 | 7,7 |
| Mining including: |
38,5 | 37,9 | 32,3 |
| extraction of fuel and energy minerals | 42,6 | 41,5 | 35,6 |
| extraction of minerals, except for fuel and energy | 8,3 | 11,3 | 11,9 |
| Manufacturing industries including: |
7,1 | 7,1 | 7,9 |
| production of food products, including drinks, and tobacco | 19,4 | 18,2 | 19,7 |
| textile and clothing production | 8,1 | 7,8 | 7,7 |
| manufacture of leather, leather goods and footwear | 6,3 | 6,2 | 7,3 |
| woodworking and manufacture of wood and cork products, except furniture | 3,9 | 2,8 | 2,2 |
| production of pulp, wood pulp, paper, cardboard and products from them | 2,8 | 3,5 | 4,3 |
| publishing and printing activities, replication of recorded media | 13,3 | 13,4 | 11,6 |
| production of coke and petroleum products | 3,4 | 2,6 | 4,7 |
| chemical production | 3,2 | 4,2 | 3,5 |
| production of rubber and plastic products | 5,6 | 5,6 | 6,0 |
| production of other non-metallic mineral products | 8,0 | 8,6 | 8,6 |
| metallurgical production and production of finished metal products | 3,8 | 4,5 | 4,3 |
| production of machinery and equipment | 11,7 | 12,9 | 13,7 |
| production of electrical, electronic and optical equipment | 10,9 | 11,2 | 11,1 |
| production Vehicle and equipment | 6,0 | 6,0 | 5,2 |
| other productions | 5,4 | 4,3 | 4,0 |
| Production and distribution of electricity, gas and water including: |
4,8 | 5,4 | 6,1 |
| production, transmission and distribution electrical energy | 4,9 | 5,7 | 6,4 |
| production and distribution of gaseous fuels | 2,7 | 1,9 | 3,3 |
| production, transmission and distribution of steam and hot water (thermal energy) | 5,2 | 5,6 | 4,7 |
| Construction | 12,3 | 12,7 | 10,9 |
| Wholesale and retail trade; repair auto-vehicles, motorcycles, household and personal items including: |
2,6 | 2,7 | 2,8 |
| trade vehicles and motorcycles, their maintenance and repair | 2,2 | 2,8 | 2,4 |
| wholesale trade, including trade through agents, except for motor vehicles and motorcycles | 2,4 | 2,4 | 2,6 |
| retail trade, except for motor vehicles and motorcycles; repair of household and personal items | 3,6 | 3,7 | 3,7 |
| Hotels and restaurants | 9,0 | 9,0 | 9,5 |
| Transport and communications including: |
7,8 | 7,3 | 7,2 |
| activity railway transport | 9,5 | 10,2 | 8,4 |
| pipeline transportation | 3,5 | 1,7 | 3,2 |
| water transport activity | 11,1 | 13,6 | 13,1 |
| air transport activity | 2,9 | 1,4 | neg. |
| connection | 12,9 | 12,8 | 12,6 |
| Operations with real estate, rental and provision of services | 17,5 | 17,2 | 15,4 |
| Provision of other communal, social and personal services including: |
25,8 | 25,6 | 23,4 |
| activities for the organization of recreation and entertainment, culture and sports | 29,1 | 29,1 | 25,6 |
* - The calculation was made taking into account income tax revenues individuals
** - Calculation for 2006, 2010-2016 produced without taking into account income from a single social tax and insurance premiums for compulsory pension insurance
According to the Federal tax service, on average in Russia, the safe share of deductions for the 3rd quarter of 2017 is 87.9%. The figure has grown compared to the 2nd quarter: then it was 87.8%. However, compared to the beginning of the year, the figure has decreased. In Q1, the average Russian share of safe deductions was 88.5%.
Inspectors do not use data on average for Russia in practice. It is necessary to focus on regional indicators. It is on them that they will be guided, "cameral" your declaration for the 3rd quarter of 2017.
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 fixed.
Sample explanations on the share of VAT deductions.
Region | Share of deductions, % | Region | Share of deductions, % |
|---|---|---|---|
Altai region | Primorsky Krai | ||
Amur region | Pskov region | ||
Arhangelsk region | Republic of Adygea | ||
Astrakhan region | Altai Republic | ||
Belgorod region | Republic of Bashkortostan | ||
Bryansk region | The Republic of Buryatia | ||
Vladimir region | The Republic of Dagestan | ||
Volgograd region | The Republic of Ingushetia | ||
Vologodskaya Oblast | Republic of Kalmykia | ||
Voronezh region | Republic of Karelia | ||
Moscow city | Komi Republic | ||
City of St. Petersburg | Republic of Crimea | ||
City of Sevastopol | Mari El Republic | ||
Jewish Autonomous Region | The Republic of Mordovia | ||
Zabaykalsky Krai | Republic of North Ossetia - Alania | ||
Ivanovo region | Republic of Tatarstan | ||
Irkutsk region | Tyva Republic | ||
Kabardino-Balkarian Republic | The Republic of Khakassia | ||
Kaliningrad region | The Republic of Sakha (Yakutia) | ||
Kaluga region | Rostov region | ||
Kamchatka Krai | Ryazan Oblast | ||
Karachay-Cherkess Republic | Samara Region | ||
Kemerovo region | Saratov region | ||
Kirov region | Sakhalin region | ||
Kostroma region | Sverdlovsk region | ||
Krasnodar region | Smolensk region | ||
Krasnoyarsk region | Stavropol region | ||
Kurgan region | Tambov Region | ||
Kursk region | Tver region | ||
Leningrad region | Tomsk region | ||
Lipetsk region | Tula region | ||
Magadan Region | Tyumen region | ||
Moscow region | Udmurt republic | ||
Murmansk region | Ulyanovsk region | ||
Nenets Autonomous Okrug | Khabarovsk region | ||
Nizhny Novgorod Region | Khanty-Mansi Autonomous Okrug - Yugra | ||
Novgorod region | Chelyabinsk region | ||
Novosibirsk region | Chechen Republic | ||
Omsk region | Chuvash Republic | ||
Orenburg region | Chukotka Autonomous Okrug | ||
Oryol Region | Yamalo-Nenets Autonomous Okrug | ||
Penza region | Yaroslavl region | ||
Perm region |
The calculation of the tax burden in 2020 is a special procedure that allows the taxpayer to independently control the level of fiscal burden within the framework of the current legislation. Recall that even a slight change in this indicator may arouse particular interest on the part of employees of the Federal Inspectorate. In the article we will tell you how to calculate the tax burden of an enterprise.
The size of the fiscal burden on economic entities is not a “ghostly” indicator or an abstract planned value. No, the tax burden is the amount of taxes, fees and contributions, which is determined for economic entity depending on its type of activity, scale of production and staffing.
In other words, the volume of fiscal payments to the budget is determined for almost every subject. More precisely, the officials determined only the boundary values. A deviation from these indicators indicates significant changes in the financial and economic life of an entrepreneur or organization, which is of great interest to the Federal Tax Service.
We told in more detail about what values are set for 2020 in the article “Tax burden by type of activity: the Federal Tax Service is coming to us”. Next, we will determine how to calculate the tax burden of an enterprise using a specific example.
So, the size of the fiscal burden is the ratio of the amount of fiscal payments of an economic entity, calculated as a percentage, to the amount of revenue received, determined according to the data accounting during the reporting period.
You need to calculate the indicator according to the formula:
For a correct calculation important indicator consider the following recommendations:
Taxpayers have the right to apply other methods for calculating the tax burden to carry out self check. So, officials provided two ways.
Method number 1. Income tax calculation.
Currently, the values for which the Federal Tax Service initiates an on-site inspection have not been established. The indicators of previous years were as follows: at least 1% for a trading company, and at least 3% for other organizations, including contracting companies and manufacturing enterprises.
Method number 2. Calculation of value added tax.
With this method of calculating the fiscal burden, the ratio of the amount of VAT deductions to the amount of accrued tax is calculated. If the value obtained is 89% or more, then this will be of interest to the Federal Tax Service.
Low values of VAT amounts payable cannot indicate that the taxpayer deviates from paying taxes and fees. Such a conclusion can only be drawn from the results of the audit.
Conditions for settlements:
LLC "VESNA" is engaged in activities in the field of hotel and restaurant business. The company applies OSNO. According to the financial statements, the revenue for 2017 (line 2110 of the income statement) is 65 million rubles.
Data tax reporting for 2017:
- income tax return - 1,750,000 rubles;
- VAT - 1,670,000 rubles;
- transport tax - 450,000 rubles;
- property tax - 780,000 rubles;
- Personal income tax - 1,200,000 rubles.
The amounts of paid insurance premiums are not taken into account in the calculation.
An example of calculating the tax burden:
Cash load = 65,000,000 / (1,750,000 + 1,670,000 + 450,000 + 780,000 + 1,200,000) × 100% = 65,000,000 / 5850 × 100% = 11.11%.
According to the Federal Tax Service: the minimum value of cash. load for hotels and restaurants in 2017 - 9.5%. 11.11% for Vesna LLC is more than the minimum value determined by the Federal Tax Service (9.5%).
If the value of the indicator is below the average for a specific type of activity, then the Federal Tax Service has the right to:
If the company evades compliance with the instructions of the Federal Tax Service, inspectors have the right to apply more effective methods of influence. Moreover, such methods can have a negative impact on the activity of the subject. For example, in exceptional cases, the IFTS may freeze the accounts of an enterprise. That is, any financial operations will be impossible. Also, officials can apply to the courts to initiate administrative or even criminal prosecution on the facts of tax evasion and other fiscal payments.
