The concept of the tax burden today is the central indicator for the selection tax office candidate for visiting Therefore, the study of this category and its calculation in relation to the enterprise is a very important and significant element of the analysis.
The total tax burden is the total amount financial resources, which are payable in the form of import customs duties (with the exception of special types of duties caused by the application of measures to protect economic interests Russian Federation when carrying out foreign trade in goods in accordance with the legislation of the Russian Federation), federal taxes(with the exception of excise calls, value added tax on goods produced in the territory of the Russian Federation) and contributions to state non-budgetary funds on the day the investment project financing begins.
Currently, the concept of tax burden can be considered in two aspects:
The load calculation base is based on such indicators with which it is necessary to compare tax payments and assess the degree of impact on the company's profitability and its profitability for a certain period. Among these values, we highlight:
At the same time, it should be taken into account that the share of taxes can be determined not only in relation to their total amount, but also in relation to certain specific taxes. In this case, it is calculated as one taxable period, and for several. When calculating for several periods, the data must be summarized.
Special attention should be paid to the situation when the company has no taxes. In this case, the tax burden tends to zero. The same is true for individual taxes.
The essence of the value of the tax burden in relation to a particular taxpayer is defined in normative document. This is the Order of the Federal Tax Service of the Russian Federation dated May 30, 2007 No. MM-3-06 / [email protected], which considers the concept of the total tax burden, calculated as the share of all taxes payable in the accounting value (excluding VAT) to the amount of revenue. It also provides a formula and instructions on how to calculate the tax burden.
The role of the load parameter under study can be briefly highlighted in the following aspects:
To determine the necessary balance, taking into account the interests of each of the parties, it is necessary to find out how the tax burden on enterprises should be calculated and what indicators will be optimal for the strategy of the state's tax policy.
According to many authors, the most complete indicator of the tax burden can be the ratio of the absolute tax burden to value added. One of these calculation options is given in his work by Sukhetsky S.P. It also shows the ratio of the tax burden and the investment component of value added.
Let's imagine the formula and instructions more clearly:
HH \u003d H * 100 / NB,
NB - tax base, tr., N - tax amount, tr.
The main objects of taxation for this species tax are the following categories:
In accordance with the current Tax Code, the VAT rates are regulated as follows:
When calculating tax base for VAT use the benefits that are fixed in the Tax Code of the Russian Federation.
Consider the formula for calculating the tax burden on VAT in more detail.
One thing to keep in mind is that the tax base for VAT can be calculated in two ways.
In the first method, the tax base is the domestic market according to the formula:
NNnds \u003d Nnds * 100 / NBrf,
where ННндс - VAT tax burden; Nnds - the amount of NDM due for payment in accordance with line 040 of section 1 of the declaration; NBRF is the tax base calculated according to the data of Section 3. declarations on Russian market.
The tax base for the Russian market is determined as the result of adding lines 010-070 of column 3, where the following are summarized:
In the second method, the tax base is determined as the sum of the values for the domestic and foreign markets according to the formula:
NNnds \u003d Nnds * 100 / (NBrf + NB exp),
where ННндс - VAT tax burden; Nnds - the amount of NDM due for payment in accordance with line 040 of section I of the declaration; NBRF - the tax base is determined according to section III of the declaration for the Russian market; NBexp - tax base, determined by the sum of lines 020 IV section. export declaration.
Let's give an example of calculating the indicator.
Rostra LLC is located on OSNO. In the I quarter In 2017, she carried out the following operations.
On January 22, goods were shipped in the amount of 112,000 rubles, including VAT - 17,084.75 rubles. Payment was received back in December 2016 at checkout invoices for advance payments and taxes.
On February 4, an advance payment of 50% was taken against a future delivery in the amount of 40,000 rubles when an advance invoice was issued. The shipment was made in the amount of 80,000 rubles, including VAT - 12,203.39 rubles. Shipment date - February 24, the rest of the money was transferred in March.
On March 9, services were rendered at a cost of 100,000 rubles, including VAT - 15,254.20 rubles. An act was signed with the supplier, an invoice was issued. The payment was made in April.
In the 1st quarter, Rostra LLC paid for goods in the amount of 65,800 rubles, including VAT - 10,037.29 rubles, as well as an amount without VAT in the amount of 42,560 rubles.
Determine the tax base for income tax:
(112000-17084.75) + (80000-12203.39) + (100000 - 15254.20) = 247457.70 rubles.
Company expenses:
(65800-10037.29) + 42560 + 64560 = 162882.71 rubles.
Income tax:
(247457.70-162882.71) * 0.2 = 16914.98 rubles.
Tax base for VAT:
40000 * 18/118 + 12203.39 + 15254.24 \u003d 33559.32 rubles.
VAT amount to be deducted:
17084.75 + 40000 * 18 / 118 + 10037.29 \u003d 33223.73 rubles.
VAT payable:
33559.32 - 33223.73 \u003d 335.59 rubles.
Tax burden indicator (for income tax and VAT together):
(16914,98 +335,59) / 247457,70 * 100 = 6,97%
How the tax burden on income tax is calculated, we will consider using the formula below.
The formula can be presented in the following form:
HNprib \u003d (Nprib * 100) / D,
where NNprib - tax burden on profits,%; Nprib - income tax before declaration, tr; D - the total amount of income indicated in the declaration, t.r.
The denominator of this formula quite often indicates the proceeds from sales and other income, including interest.
Consider what are the main factors that affect this indicator. Among them you can specify:
Consider the calculation of income tax on a specific example.
Suppose that the proceeds from the sale of goods (excluding VAT) amounted to 112,643,080 rubles, other income - 41,006 rubles.
The company's direct expenses amounted to 76,303,701 rubles, indirect expenses - 34,197,987 rubles.
Total expenses: 76,303,701 + 34,197,987 = 110,501,688 rubles.
Other expenses amounted to - 115,953 rubles.
The tax base for income tax was:
112 643 080 + 41 006 - 110 501 688 - 115 953 = 2 066 445 rubles.
Amount of calculated tax:
2 066 445 * 20/100 = 413 289 rubles.
The amount of accrued advance payments - 183,813 rubles.
The amount of income tax payable:
413 289 - 183 813 \u003d 229 476 rubles.
Consider the formula for calculating the tax burden under the simplified tax system in more detail.
For this purpose, the formula can be applied:
NNusn \u003d Nusn * 100 / D usn,
where NNusn - tax burden under the simplified tax system,%; Nusn - USN-tax according to the declaration, tr;
Dusn - income according to the USN-declaration, tr.
Let's bring specific example tax burden according to the calculation formula for the simplified tax system.
The table shows the income and expenses used in calculating the taxable base in XXX LLC. Income and expenses are related to the sale of public catering services.
An analysis of the dynamics of income and expenses reflects the annual growth of indicators for almost all constituent elements.
Analysis of income and expenses for the services of LLC "XXX" for 2014-2016, thousand rubles. presented in the table below.
The name of indicators | 2014 | 2015 | Absolute deviation | Relative deviation, % |
|
Income | |||||
Service revenue | |||||
Expenses | |||||
Wage | |||||
Mandatory insurance premiums | |||||
Repair of OS objects | |||||
Other taxes and fees | |||||
other expenses | |||||
Total expenses | |||||
Profit from the provision of services |
In general, expenses showed an upward trend by 2,117 thousand rubles, their growth amounted to 138.6%. In particular, the comparison of income and expenses for services shows that the revenue from the provision of services increased in 2016 compared to 2014 by 2285 thousand rubles, its growth was 135%.
The main reason for the increase in indicators is the increase in prices for consumed materials and services, and as a result, an increase in own prices in order to cover costs. Due to the fact that the amount of expenses is less than the income received by 7.4%, the LLC received a profit of 168 thousand rubles. more in 2016 than in 2014.
Let's consider the dynamics of the accrued tax on LLC "XXX" for the period from 2014 to 2016 according to the table below.
Indicators | Amount, tr. | Relative deviation, |
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| 2015 | 2016 | Absolute deviation, tr. |
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Income received from activity | |||||
Accrued tax at a rate of 6% | |||||
Pension insurance premiums social and medical insurance | |||||
sick leave | |||||
Total premiums for pension social and medical insurance and sick leave | |||||
Tax reduction amount (50%) | |||||
Tax payable to the budget (Negative payment cash flow to the budget) | |||||
Negative cash flow on payments to off-budget funds | |||||
Thus, LLC "XXX" during the period under review could be offset against the reduction in the amount of the single tax, not the entire amount of insurance premiums for pension, social and health insurance, but only 50% of the amount of tax accrued to the budget. Consider an example of calculating the tax burden according to the methodology of the Ministry of Finance of the Russian Federation. The tax burden on the income of LLC "XXX" amounted to:
in 2014 (196+581) /6534 = 0.12 rubles/ruble,
in 2015 (655+216) / 7181 = 0.12 rubles/ruble,
in 2016 (750 + 265) / 8819 = 0.12 rubles / rub.
From the calculations we see that the tax burden depends on the amount of income and the amount of tax and accrued insurance premiums.
How the tax burden is calculated under OSNO is discussed below using the formula:
Hnosno \u003d (Nnds + Np) * 100 / V,
where NNosno - tax burden on OSNO,%; Nnds - the amount of VAT payable according to the declaration, tr.; Np - the amount of income tax on the declaration, tr; B - revenue from the report on financial results(without VAT), tr.
When calculating the tax burden, the taxpayer should keep in mind the following points:
If there are significant deviations from these figures in the direction that is unfavorable for the taxpayer, it is necessary to prepare documents to justify the fact of a low tax burden. For example:
The tax burden, the calculation formula of which is presented within the framework of the article, is a necessary element in determining the level of the company's costs before the budget. The most commonly used value is a percentage, which ensures the comparability of values in financial forecasting. The results of the analysis of this indicator are necessary in the following cases:
In general, the study of this parameter should become a mandatory procedure for the enterprise itself, as well as a regularly performed function for inspection. The results obtained underlie the formation of working databases, the identification of suspicious companies and the verification.
The tax authorities unveiled the safe and profitability for 2013. These are the values that you should be guided by in order not to get into the list of candidates for an on-site inspection (Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected]). We have presented in this material new indicators for three years - 2011, 2012 and 2013 (see tables at the end of the article). They are now entitled to check the IFTS. Inspectors will also analyze the load and profitability over the years in dynamics.
. Determine it by the formula:Tax burden = Amount of taxes paid for the year / Revenue for the year according to accounting data (excluding VAT) X 100%
For the calculation, you will need: revenue, interest receivable, other income (lines 2110, 2320, 2340 of the Statement of Financial Results) and the amount of taxes paid (account card 51 in correspondence with account 68).
Do not include personal income tax, VAT listed as a tax agent, as well as all insurance premiums in the amount of taxes. Compare the result with the average value for your industry. A safe result is one that fully matches the criterion of the Federal Tax Service.
If there are any deviations, the inspectors will definitely be interested in the reasons. Especially if in dynamics for three years the load drops. A fall or any downward deviation can always be justified. For example, the fact that the company has opened long-term projects, the costs of them are high, but there is no profit yet or it is low. Other reasons are the closure of certain lines of business, the sequestration of production, price cuts to retain customers, and a drop in consumer demand. You can always refer to the fact that the company has a plan to increase profits and, accordingly, the tax burden. For example, it is planned to open new projects, enter the market in other regions, raise prices, optimize costs, etc.
Perhaps your rationale will suit the tax authorities, and they will not. But in any case, the inspectors are not entitled to demand from you to artificially increase the load to the industry average and pay additional taxes.
Profitability of sales. Calculate it using the formula:
Return on sales \u003d Profit from sales of goods, works, services / Cost of goods, works, services Х 100%
Take the data from the Statement of Financial Results: cost of sales, profit, (lines 2120, 2200, 2210, 2220).
Return on assets. For the calculation, you need: profit (line 2300 of the Statement of Financial Results) and balance currency (line 1600 of the balance sheet). The formula is:
Return on assets = Profit for the year before taxes / Value of assets X 100%
The results are also compared with the industry average. Variations are allowed here. The inspectors will take note of those companies whose profitability deviates from the norm by more than 10 percent, especially if there is a loss. As a rule, a low tax burden is accompanied by a low profitability, so similar explanations for deviations will work here.
Safe tax burden by type economic activity
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Kind of activity |
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Agriculture, hunting and forestry |
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Fishing, fish farming |
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Mining including: |
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extraction of fuel and energy minerals |
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extraction of minerals, except for fuel and energy |
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woodworking and manufacture of wood and cork products, except furniture |
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production of pulp, wood pulp, paper, cardboard and products from them |
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publishing and printing activities, replication of recorded media |
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production of coke and petroleum products |
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chemical production |
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production of other non-metallic mineral products |
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metallurgical production and production of finished metal products |
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production of machinery and equipment |
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other productions |
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Construction |
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retail trade, except for motor vehicles and motorcycles; repair of household and personal items |
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Hotels and restaurants |
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Transport and communications |
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including communication |
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Operations with real estate, rental and provision of services |
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Provision of other communal, social and personal services, including: |
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activities for the organization of recreation and entertainment, culture and sports |
Safe profitability by type of economic activity
|
return on assets, % |
profitability of sold goods, products (works, services), % |
return on assets, % |
profitability of sold goods, products (works, services), % |
return on assets, % |
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Total including: |
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Manufacturing industries, including: |
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production of food products, including drinks, and tobacco |
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textile and clothing production |
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manufacture of leather, leather goods and footwear |
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wood processing and production of wood products |
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pulp and paper production; publishing and printing activities |
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chemical production |
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production of rubber and plastic products |
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metallurgical production |
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production of finished metal products |
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production of electrical, electronic and optical equipment |
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production Vehicle and equipment |
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production and distribution of electricity, gas and water |
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Construction |
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Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items, including: |
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trade vehicles and motorcycles, their maintenance and repair |
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wholesale trade, including trade through agents, except for motor vehicles and motorcycles |
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retail trade, except for motor vehicles and motorcycles; repair of household and personal items |
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Hotels and restaurants |
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Transport and communications |
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including communication |
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Operations with real estate, rent and provision of services, of which: |
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research and development |
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Education |
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Health and Social Service Delivery |
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Provision of other communal, social and personal services |
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The Federal Tax Service has updated the tax burden by industry and type of economic activity for 2020. Its tax authorities use it primarily when preparing a plan for on-site inspections. Therefore, the company must calculate the load itself in advance in order to reduce the risk of verification.
A company can assess the likelihood of an audit even if the tax authorities have not determined industry averages tax burden. The Federal Tax Service suggested in a new letter,
There is formula for calculating the tax burden. It is necessary to divide the total amount of taxes paid / accrued by the total amount of revenue for the year and multiply by 100 percent. The result obtained can be compared with the table of indicators of the Federal Tax Service.
Where Taxes - the total amount of taxes paid / accrued for the period,
Revenue is the company's revenue for the year.
Example:
Per last year the company paid taxes in the amount of 4,200,000 rubles to the total budget, and the total revenue amounted to 98 million rubles. The company is engaged in wood processing. We calculate the tax burden as follows: we divide 4.2 million by 98 million and multiply by 100%, we get the tax burden - 4.3%. We compare this value with the indicator for a similar type of activity in the table, which is 2.8%. It turns out that the tax burden in the company corresponds to the average value and the risk of being included in the field audit is small.
|
Type of economic activity (industry) |
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Agriculture, hunting and forestry |
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Fishing, fish farming |
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Mining including: |
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extraction of fuel and energy minerals |
45,4 | ||
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extraction of minerals, except for fuel and energy |
18,8 | ||
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Manufacturing industries including: |
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production of food products, including drinks, and tobacco |
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textile and clothing production |
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|
manufacture of leather, leather goods and footwear |
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|
woodworking and manufacture of wood and cork products, except furniture |
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|
production of pulp, wood pulp, paper, cardboard and products from them |
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publishing and printing activities, replication of recorded media |
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production of coke and petroleum products |
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|
chemical production |
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production of rubber and plastic products |
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|
production of other non-metallic mineral products |
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|
metallurgical production and production of finished metal products |
|||
|
production of machinery and equipment |
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production of electrical, electronic and optical equipment |
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production of vehicles and equipment |
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Production and distribution of electricity, gas and water |
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production, transmission and distribution electrical energy |
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production and distribution of gaseous fuels |
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production, transmission and distribution of steam and hot water (thermal energy) |
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Construction |
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Wholesale and retail trade; repair of vehicles, motorcycles, household and personal items, including: |
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trade in motor vehicles and motorcycles, their maintenance and repair |
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wholesale trade, including trade through agents, except for motor vehicles and motorcycles |
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retail trade, except for motor vehicles and motorcycles; repair of household and personal items |
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Hotels and restaurants |
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Transport and communications including: |
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activity railway transport |
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pipeline transportation |
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water transport activity |
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Operations with real estate, rent and provision of services |
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Activities administrative and related additional services |
15,4 |
* The calculation for 2015 - 2017 is made without taking into account receipts from the unified social tax and insurance premiums for compulsory pension insurance.
You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.
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 - 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 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 / [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.
- the percentage of the amount of taxes paid and the income of the taxpayer.The term " tax burden" in a close sense.
The term "Tax burden", "Tax burden" in English is "Tax burden", "Incidence of taxation".
- a value that shows the level of the tax burden of the taxpayer. is defined as the sum of accrued taxes for the tax period, divided by any economic base (income (revenue), profit, net assets, etc.). In Russia, it is customary to consider the tax burden as a percentage of the amount of taxes paid and the taxpayer's income. But this is not the only way to calculate the tax burden.A macroeconomic analysis of the tax burden is given by the Ministry of Finance in its annual report on the main directions of tax policy for the next three years (usually section I). Link to the text of the report in the section.
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.
The tax burden shows the level of the tax burden on the taxpayer. There are many ways to calculate the tax burden. Thus, the amount of taxes paid by the taxpayer can be correlated with income, profit, net assets etc.
Since 2007, the level of the tax burden has become one of the indicators that the tax service analyzes. This is how the Public Criteria were approved self assessment risks for taxpayers used by the tax authorities in the process of selecting objects for on-site inspections.
One of the circumstances that may indicate tax evasion and, accordingly, a high probability of an on-site tax audit, the tax service considers is that the tax burden of this taxpayer is below its average level for business entities in a particular industry (type of economic activity). A special term has even been introduced for this situation - the difference between the amount of taxes that theoretically should be paid by the taxpayer (taxpayers) and the amount of taxes actually paid.
The Tax Service annually (since 2006) publishes the tax burden on the main types of economic activity and cites it in Appendix No. 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected](Please note that the data in the Order is usually received with a significant delay. The latest data on the size of the tax burden or profitability by industry are published on the website of the Federal Tax Service until May 5 of the next year (see links under the table below)).
The industries indicated in the order generally correspond to the sections of the classifier.
The document indicates that the tax burden is calculated as the ratio of the amount of taxes paid according to reporting data tax authorities and turnover (revenue) of organizations according to Federal Service state statistics (Rosstat).
So,
| 2015 | 2017 | 2018 | ||||
| 9,7% | 10,8% | 11,0% |
Examples of tax burden by industry ():
| 2016 | 2017 | 2018 | ||||
| Agriculture, hunting and forestry | 2,9% | 3,4% | 3,5% | 3,5% | 4,3% | 4,1% |
|
Mining: |
32,3% | 38,7% | 43,5% | |||
|
Extraction of fuel and energy minerals |
35,6% | 45,40% | 52,5% | |||
|
Extraction of minerals, except for fuel and energy minerals |
11,9% | 18,82% | 17,9% | |||
| Manufacturing industries | 7,2% | 7,1% | 7,1% | 7,9% | 8,18% | 7,1% |
|
Construction |
10,9 | 10,2% | 10,4% | |||
|
Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items |
2,8 | 3,2% | 2,9% | |||
| Operations with real estate, rent and provision of services | 17,9% | 17,5% | 17,2% | 15,4% | 21,3% | 20,5% |
* Up-to-date data on tax burdens and profitability by industry on the website of the Federal Tax Service:
Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected]"On Approval of the Concept for the Planning System for Field tax audits" defines:
The tax burden is calculated as the ratio of the amount of taxes paid according to the reporting of tax authorities and the turnover (revenue) of organizations according to the Federal State Statistics Service (Rosstat).
calculated by the formula:HH = H: D * 100%
H - the amount of taxes accrued for the calculation period.
E - Income in the form of sales proceeds according to the data accounting without VAT and excises.
Example
The organization's income for the year amounted to 100 million rubles. The total tax payments for the year amounted to 10 million rubles.
Tax burden 10% (10 million: 100 million * 100).
note
1) The tax burden is calculated without taking into account the amounts of taxes withheld by the organization as a tax agent (since the taxpayer of these taxes is another person).
Example
The organization rents premises from the authority and, as a tax agent, pays VAT on the rental price. The amount of such VAT is not included in the calculation of the tax burden (indicated in Appendix 2 to tax return for VAT).
But personal income tax, which is paid by the taxpayer as a tax agent, is included in the calculation of the tax burden (for example, personal income tax paid when paying wages to an employee). This is due to the fact that the Federal Tax Service of the Russian Federation includes such personal income tax in its calculation of the tax burden (see below).
2) The tax burden is calculated with personal income tax (tax on income individuals)
Personal income tax on the wages of employees and contractors is paid by taxpayers as tax agents and logically this tax should not be included in the calculation.
But, the Federal Tax Service of the Russian Federation includes personal income tax in the calculation of the tax burden. In the note to Appendix No. 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected], under the sign * it is indicated - "The calculation was made taking into account the receipts from the personal income tax."
3) The amount of insurance premiums does not participate in the calculation of the tax burden.
Insurance premiums are not taken into account, since the data on the tax burden by industry given in Appendix 3 are given without taking into account these premiums (this is indicated in the note to the document). Apparently this is due to the fact that formally insurance taxes do not apply.
Since 2017, insurance premiums have been included in the Tax Code of the Russian Federation and are administered by the Federal Tax Service of the Russian Federation. It is possible that because of this, insurance premiums will be included in the calculation of the tax burden. But for this there must be changes in the Order of the Federal Tax Service of Russia dated 30.05.2007 N MM-3-06 / [email protected]
For example, until 2007, when there was a similar tax social tax(UST), the amount of UST was included in the calculation of the tax burden. But in connection with the allocation of insurance premiums from the Tax Code of the Russian Federation (in the period from 2007 to 2016), insurance premiums were excluded from the calculation of the tax burden.
At the same time, for management purposes, insurance premiums can be included in the calculation of the tax burden, calculating the tax burden with and without insurance premiums (the tax burden with insurance premiums can be useful for monitoring the amounts tax payments from wages).
4) The amount of income is determined according to the financial statements as Revenue without VAT and excises.
To determine the amount of income, it is most convenient to use (Form 2), where Revenue is indicated in line 2110.
5) The amounts of taxes are determined for the tax period according to tax declarations.
In this case, the calculation includes the amount of tax calculated for payment.
That is, we include in the calculation the amounts of tax accrued for the tax period (and not paid in the tax period). If for the calculation we take the amounts of tax that were actually paid in the tax period, then the tax burden will be distorted by tax payments for another tax period. So, for example, in the current year, income tax for the previous year is paid.
6) Taxes and fees administered by the customs service are not included in the calculation of the tax burden.
Thus, the Ministry of Finance of the Russian Federation in its letter dated 11.01.2017 N 03-01-15 / 208 reported that VAT on goods imported into the territory of Russia and customs duties are not included in the calculation of the tax burden. Apparently, this conclusion also applies to export duties (but there are no direct explanations).
7) The Federal Tax Service of the Russian Federation publishes data on the tax burden for each calendar year. Accordingly, it is recommended to calculate the tax burden for the same period - a calendar year.
Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected] also approved is the annually published indicator - Profitability of sold goods, products, works, services and assets of organizations by type of economic activity.
Together with the tax burden, the so-called tax is often calculated for each tax. The analysis of these two indicators provides a lot of useful information.
At state registration the taxpayer indicates the main and additional activities, indicating the codes. This information is contained in or in the . According to the code of the main type of activity, the tax authority determines the type of activity of the taxpayer and compares the tax burden of the relevant industry and the taxpayer. If the tax burden of the taxpayer is significantly less, then the tax authorities call it as and require the taxpayer to provide appropriate explanations.
If the registration information is indicated as the main type of activity, the one that is no longer the main one for you, then it is better to make changes so as not to confuse either the tax office or yourself.
Below is the correspondence of the types of activities indicated by the tax service in the OKVED codes.
Types of activities according to OKVED
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Kind of activity |
OKVED code |
Code according to OKVED-2 |
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Agriculture, hunting and forestry |
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Fishing, fish farming |
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Mining |
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Including: |
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Extraction of fuel and energy minerals |
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Extraction of minerals, except for fuel and energy |
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Manufacturing industries |
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Including: |
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Manufacture of food products, including drinks, and tobacco |
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Textile and clothing production |
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Manufacture of leather, leather goods and footwear |
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Woodworking and manufacture of wood and cork products, except furniture |
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Manufacture of pulp, wood pulp, paper, cardboard and products from them |
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Publishing and printing activities, replication of recorded media |
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Production of coke and oil products |
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Chemical production |
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Manufacture of rubber and plastic products |
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Manufacture of other non-metallic mineral products |
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Metallurgical production and production of finished products |
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Manufacture of machinery and equipment |
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Manufacture of electrical equipment and electronic equipment |
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Production of vehicles and equipment |
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Other productions |
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Production and distribution of electricity, gas and water |
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Including: |
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Production, transmission and distribution of electrical energy |
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Production and distribution of gaseous fuels |
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Production, transmission and distribution of steam and hot water (thermal energy) |
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Construction |
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Wholesale and retail trade; repair of motor vehicles, motorcycles, household and personal items |
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including: |
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Trade in motor vehicles and motorcycles, their maintenance and repair |
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Wholesale trade, including trade through agents, except for trade in motor vehicles and motorcycles |
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Retail trade, except for motor vehicles and motorcycles; repair of household and personal items |
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Hotels and restaurants |
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Transport and communications |
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Including: |
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Railway transport activity |
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Pipeline transportation |
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Water transport activity |
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Air transport activities |
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Operations with real estate, rent and provision of services |
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Provision of other communal, social and personal services |
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Including: |
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Activities for the organization of recreation and entertainment, culture and sports |
Since the low tax burden, in comparison with the indicators of the Federal Tax Service of Russia, is one of the signs of “suspiciousness” in the activities of the taxpayer, the taxpayer must have an explanation of the reason, both for himself and in cases of communication with tax inspectors.
Incorrect qualification of the type of economic activity
In the data of the Federal Tax Service of the Russian Federation, the tax burden is determined by type of economic activity. But these types are presented in an enlarged section, and many types of activities cannot be accurately attributed to the corresponding types indicated by the Federal Tax Service of the Russian Federation.
The financial and economic situation of the taxpayer
It is clear that some companies are more successful than others. Accordingly, the reason for the low tax burden may be the low profitability of the business. In this case, the justification for the low tax burden may be: a decrease in sales volumes (compared to previous years); increase in purchase prices for raw materials; level up wages etc.
Sometimes the reason for low profitability is associated with ongoing investments - for the development of a sales network, for the development of production, a new type of activity, etc. In this case, it is advisable to make a calculation of these investments, from which the amounts of such investments and incomes, expenses, and results will be visible without taking them into account.
Tax authorities also use the concept of tax burden for individual taxes. Thus, the Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2 / 12722 "On the work of the commissions of tax authorities on the legalization of the tax base" 1 indicates that Taxpayers with a low tax burden on corporate income tax are subject to selection for consideration at a meeting of the commission , excises, single tax, paid when applying the simplified taxation system, unified agricultural tax, personal income tax paid by individual entrepreneurs.
For example, the tax burden on corporate income tax is defined as the ratio of the amount of calculated income tax to the total amount of income from sales and non-operating income (line 180 of sheet 02 of the income tax declaration to the sum of lines 010 and 020 of sheet 02 of the income tax declaration ) for the relevant reporting (tax) period.
Under the low tax burden on income tax for organizations engaged in the production of products (goods, works, services), is understood as a burden of less than 3 percent.
For organizations engaged in trading activities, a low income tax burden is understood to mean a burden of less than 1 percent.
1) The document (Letter of the Federal Tax Service of Russia of July 17, 2013 N AS-4-2 / 12722) was canceled by the Letter of the Federal Tax Service of Russia of March 21, 2017 N ED-4-15 / [email protected]"On the commission for the legalization of the tax base", but the commissions continue to work in practice.
Every year, the World Bank (World Bank Group) and the audit and consulting company PricewaterhouseCoopers (PwC) conduct a ranking tax systems countries of the world: Paying Taxes (). The ranking is based on three indicators:
Tax burden (Total tax rate) - calculated as the share of tax payments in profit before taxes;
Labor costs for maintenance tax accounting- time in hours required to fulfill the requirements of calculation, preparation of reports on the main types of taxes;
The number of tax payments.
At the same time, for the purposes of the study, a hypothetical organization is accepted, with the parameters specified in the study.
