Tax burden ratios by industry. Tax burden coefficient by type of economic activity. Indicators of the industry average tax burden

By the structure of taxes included in the calculation when determining the tax burden;

By the indicator with which the taxes paid are compared.

NN = (NL / W VD) x 100%,

where НН is the tax burden on the organization; NP - the total amount of all taxes paid; B - proceeds from the sale of products (works, services); VD - non-operating income.

Such a calculation does not allow us to determine the effect of changes in the tax structure on the tax burden indicator, since the tax burden calculated using this method characterizes only the tax intensity of products (works or services) and does not give a real picture of the tax burden of the taxpayer.

The amount of taxes and payments to off-budget funds paid is increased by the amount of tax arrears.

So, the amount of fiscal encumbrance is the ratio of the amount of fiscal payments of an economic entity, calculated in percentage terms, to the amount of revenue received, determined according to accounting data for the reporting period.

For the correct calculation of such an important indicator, consider the following recommendations:

1. Include in the calculation all amounts of fiscal payments that were accrued by the taxpayer in the reporting period.
2. Consider the payments that the company pays as a tax agent. For example, also include personal income tax on employees in the calculation data.
3. Exclude import VAT amounts.
4. Do not include customs duties payable under applicable law.
5. Also, do not include the amounts of accrued insurance premiums in the calculation.

The amounts of paid insurance premiums are not taken into account in the calculation.

According to the Federal Tax Service: the minimum value of cash. load for hotels and restaurants in 2017 - 9.5%. 11.11% for OOO Vesna is more than the minimum value determined by the Federal Tax Service (9.5%).

Both the taxpayer and the tax inspectorate need an assessment of the VAT burden. The organization uses this indicator to determine the magnitude of the risk of the appointment of a tax audit; Through it, the FTS remotely analyzes the work of the company in its direction and determines whether an audit is needed.

This aspect of the tax authorities' work is disclosed in more detail in the letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2 / [email protected], which describes what methods should be used to analyze the reporting of taxpayers.

The share of deductions in the total amount of VAT. By region, this indicator ranges from 80 to 100%, but the national average should not be more than 89%.

Tax burden for VAT. This indicator is the result of dividing the amount of tax reflected in the tax return for payment by the amount of the tax base.

This letter contains Appendix No. 4, which contains calculation formulas for both indicators.

The above indicators are used in combination by the Federal Tax Service as criteria for selecting candidates for a tax audit. First, a pre-check analysis is carried out, where the VAT burden together with the size of the specific weight of this tax are the main estimated indicators. If their size does not fit into the framework of what is permitted, an office audit will certainly be appointed first, then an explanation will be requested from the taxpayer, and finally, if no excuses are accepted, an on-site audit will be assigned.

With all the openness of the FTS for taxpayers, the service specialists do not publish anywhere what VAT burden should be considered low and what - high. However, you can focus on income tax. If we act in a similar way, then a low load should be considered an indicator of 3% or less if these are companies that manufacture goods, and less than 1% if these are trading companies.

The concept of tax burden is used to establish the financial obligations of an entrepreneur to the state. You can consider it as a relative or absolute value.

The amount that burdens an entrepreneur because of his duties as a taxpayer, expressed in a certain figure, is the absolute value of the tax burden.

Entrepreneurs need to know this figure in order to plan the ratio of expenses and incomes, optimize a business, and assess its profitability.

The tax authorities interpret the tax burden as a measure characterizing the funds that the entrepreneur allocates from the business for his tax expenses. This approach is relative, since it includes many parameters taken into account by the Federal Tax Service.

That is why the relative designation of the tax burden makes it possible to better analyze the impact of the tax burden on the financial condition of an entrepreneur and the profitability of his business.

Sometimes the tax burden is equated with the effective tax rate - the percentage of the actual payment of a particular tax in the general tax base. When it comes to the tax burden for a certain tax, it is permissible to apply this definition, which is done in some regulations.

Cumulative load

НН = SnOg x 100% / SVg - VAT,

НН - tax burden; СНОг - the amount of taxes paid according to the report in the tax year; SVg - the amount of proceeds from accounting documents corresponding to the tax year; it does not include VAT and excise taxes. This methodology was developed and recommended for use by the Ministry of Finance of the Russian Federation.

The load will be recognized as low and will arouse close attention of the tax authorities if the calculated indicator is less than the industry average values, which are annually updated on the FTS website.

FOR YOUR INFORMATION! There are other methods for calculating the tax burden in aggregate, proposed in various economic publications.

EXAMPLE. Let's calculate the load of the conditional LLC "Dolgozhdan", which is engaged in the hotel business.

The Federal Tax Service has determined the average load level for this type of business as 9%.

The company's revenue according to the financial report for 2015 amounted to 40 million rubles. Tax returns filed by the firm this year showed the following tax deductions:

• VAT - 1, 1 million rubles;
• income tax - 1.2 million rubles;
• corporate property tax - 520 thousand rubles;
• transport tax - 250 thousand rubles.

Personal income tax in the amount of 750 thousand rubles was withheld from the salaries of employees. Insurance premiums, as well as transfers to the Pension Fund, have no meaning for this calculation.

Tax burden of Dolgozhdan LLC: 1,100,000 1,200,000 520,000 250,000 750,000 = 2,625,000 rubles. Divide by the profit indicator: 2 625 000/40 000 000 = 0.065. Multiply by 100%, we get 6.5%.

The calculated result is less than the average (9%) determined by the Federal Tax Service for this business sector. Therefore, Dolgozhdan LLC will be included in the plan of field tax audits, or its employees will be summoned to the tax office to provide explanations.

Most often, the tax burden is calculated based on VAT and income tax.

The Federal Tax Service will be alerted if it turns out to be below such indicators:

• for trade enterprises - less than 1%;
• for other organizations, including those involved in production and contracting - less than 3%.

ННп = Нп / (Др Дн),

where: ННп - tax burden on income tax; Нп - income tax based on the results of the annual declaration; Др - income from sales, determined according to the profit declaration data; Dvn - other (non-operating) income of the organization according to the same declaration. multiplied by 100%.

The FTS recognizes the level of the tax burden on VAT as low if for all four quarters of the reporting year the amount of tax deductions for VAT is 89% or more of the total amount of this tax.

1. Divide the amount of paid VAT (VAT) by the indicators of the tax base in accordance with section 3 of the corresponding declaration, focusing on the state of the Russian market (NBRF):

   NN for VAT = NNDS / Nbrf

2. Find the ratio of the amount of VAT on the declaration (NNDS) to the general tax base, which includes both the indicators of the Russian market and the export market (NBtot):

   NN for VAT = NNDS / Nbtotal.

1. SP. An individual entrepreneur must calculate the tax burden for personal income tax. To do this, you need to divide the indicator of your declaration by the one given in the 3-NDFL declaration.
2. Tax payers must take the level of their load accrued in accordance with the declaration and divide it by income in accordance with 3-NDFL.
3. Entrepreneurs at the Unified Agricultural Taxation divide, respectively, the indicators of their tax by the amount of income according to the 3-NDFL-declaration.
4. Those who chose OSNO, add up VAT and income tax and find the ratio of the amount received to the total revenue reflected in the income statement.

If the level of the tax burden turned out to be low, this does not mean mandatory penalties: they can only be imposed on the basis of the results of an audit, the risk of which naturally increases in such a situation.

• To calculate liabilities on the domestic Russian market, the ratio of tax to transfer to the taxable base is used
• VAT (packing) ÷ Bnvn × 100

1. Calculation of VAT liabilities in general - the ratio of VAT calculated to the transfer to the amount of bases subject to taxation

Calculation of the tax burden of an enterprise using the example of 2019

You can make a calculation both for 1 quarter, and for several (usually a year).

1. Sold for 4 618 200 rubles. (including VAT 704,471.18 rubles)
2. VAT payable RUB 45,365.10 (704 471.18 - 598 500 - 60 605.08).
3. Profit before tax: 3,913,728.82 - 3,325,000 - 336,694.92 - 45,365.10 = 206,668.8 rubles.
4. Income tax 41 333.76 rubles. (206 668.8 × 20%).
5. Net profit amounted to 165 335.04 (206 668.8–41 333.76)

Consider typical wiring

Debit	Credit	Sum	Calculation
41	60	3 325 000	Received goods from the supplier
19	60	598 500	Input VAT
60	51	3 923 500	Inventories paid to the supplier
68.2	19	598 500	VAT charged 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. Costs
19	76	60 605,08	Input VAT for add. Expenses
76	51	397 300	Add. services paid to the counterparty
68.2	19	60 605,08	VAT deductible
44	68.4	41 333,76	206,668.8 × 20%	Profit
68.4	51	41 333,76	Income tax paid
90	99	165 335,04	206 668,8 – 41 333,76	Net profit

659 105.08 (598 500 60 605.08) (Нв) ÷ 3 913 728.82 × 100 = 16.84

45 365.10 (VAT excl.) ÷ 3 913 728.82 (Bn) × 100 = 1.16

That is, the organization incurred losses in the amount of 66,833.2 rubles.

Share of VAT to deduction

60 605.08 (Нв) ÷ 3 913 728.82 × 100 = 1.55

643 866.10 (VAT excluded) ÷ 3 913 728.82 (Bn) × 100 = 16.45

Comparing the 2 options, we can conclude that the purchase of goods and materials from a non-VAT payer is fraught with a decrease in net profit (and in this case led to losses) due to an increase in expenses.

The taxpayer is not threatened with an inspection by the Federal Tax Service based on the results of the company's activities for 1 quarter. 2016 Nov.

Thus, the indicators of the tax burden are influenced by many factors. But, if a company wants to reduce tax risks and provide justified and documented grounds for confirming VAT, then its chief accountant needs to calculate the tax burden both for VAT and for the company's taxes as a whole.

Category: Banks

Each taxpayer must assess the likelihood of the organization being included in the on-site tax audit (IRP) plan. For this, the IFTS published 12 GNP criteria.

One of the criteria is a low VAT (value added tax) tax burden.

If an organization reflects a significant share of tax deductions in the declaration, this will attract the attention of specialists of the tax department, as a result, it may become one of the grounds for conducting GNP.

For the reporting period (quarter), the taxpayer must submit a VAT tax return to the IFTS. If the amount of VAT subject to deduction to the amount of the calculated tax from the tax base amounted to a specified percentage for the region (in Krasnoyarsk 77.5% for the 3rd quarter) and more, then the tax burden on VAT is considered low.

Tax deduction for VAT is the amount of incoming VAT tax, by which the taxpayer is entitled to reduce the amount of VAT payable. In order to receive a tax deduction for VAT, it is necessary that the acquired assets (services) are used in transactions with VAT, goods and materials are accepted for accounting, VAT is confirmed by an invoice drawn up in accordance with Regulation 1137.

To correctly determine the proportion of deductions, you need:

1. Calculated VAT add up
2. Add VAT deductible
3. Divide the amount of VAT deducted by the amount of VAT payable.

In the third quarter of 2017, the safe share of deductions in the Krasnoyarsk Territory was 77.5%. Compared to last 2016, this figure has decreased.

The indicator low tax burden is not evidence of tax evasion. Of course, the tax authority will not be able to charge additional taxes or fine on the basis of arithmetic calculations.

/ "Accounting encyclopedia" Profirosta "09.10.17

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At the same time, contributions to extra-budgetary funds are excluded from the calculations, since not all of them are supervised by the Federal Tax Service. The second document (letter from the Federal Tax Service) contains several calculation formulas for different taxes and certain special tax regimes.

It is calculated according to the following formula: ННп = Нп / (Др Дн), where: ННп - tax burden on income tax; Нп - income tax based on the results of the annual declaration; Др - income from sales, determined according to the profit declaration data; Дн - other (non-operating) income of the organization according to the data of the same declaration. The obtained result is multiplied by 100%.

VAT RUB 60 605.08). 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 incurred losses in the amount of 66,833.2 rubles.

and letter of the Federal Tax Service No. AS-4-2 / ​​12722. This or that formula reflects the indicator, depending on the purposes of the calculation. Let's give as an example, the most common formula that will help you determine the state of your indicator of "tax burden".

It is called the “income tax burden”. "Tax burden" = "Income tax" / (Income indicated in the profit declaration, non-operating income in the profit declaration) The resulting indicator should be multiplied by 100 to get interest. Focusing on it, you can more accurately understand the state of your business.

Additionally

Tax burden is a value that shows the level of the tax burden of a taxpayer.

Tax burden by type of economic activity in 2017 - published by the Federal Tax Service of the Russian Federation in Appendix 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected]"On approval of the Concept of the planning system for field tax audits."

All-Russian Classifier of Economic Activities (OKVED)

Tax benchmarking (selection of materials)

Materials on the topic "Tax planning (Tax optimization)"

Materials on the topic "Tax control"

Tax burden on VAT: concept and regulatory framework

Indicators to pay attention to:

• The significance of VAT declared for deduction as a relation to the taxable base. It cannot equal or be higher than 89%.
• Tax liability of the company paying VAT. This indicator is not defined by letter. But if we draw an analogy with the profit burden of an enterprise, then it should not be lower than 3% for manufacturing companies and 1% for trade enterprises.

The formula for calculating the tax burden for VAT is as follows. Those taxpayers who, according to the results of several quarters, the ratio of the amount of VAT subject to deduction to the amount of the calculated tax from the tax base was 89% or more, will be subject to inspection.

According to the above example, the calculation of the tax burden for VAT will be made as follows:

• 33223.73 / 33 559.32 x 100% = 99%

Thus, if the situation with a low tax burden on VAT repeats from quarter to quarter, questions about the company's activities will almost certainly arise.

The conditions for calculating the above data are specified in Appendix No. 4 of the letter of the Federal Tax Service "On the work of commissions ...".

Нв ÷ Bn × 100,

Нв - VAT charged for deduction for the reporting period

Бн - taxable base for the reporting period

To calculate the tax burden, the appendix contains 2 formulas: 1 - for operations in the domestic market; 2 - to determine general VAT liabilities, that is, settlements on the domestic Russian market and transactions taxed at a 0 interest rate.

1. To calculate liabilities on the domestic Russian market, the ratio of tax to transfer to the taxable base is used

VAT (packing) ÷ Bnvn × 100

VAT (sales) ÷ (Bnvn Bn 0%) × 100, where

Bnvn - taxable base in the domestic Russian market (Σ line 010; 020; 030; 040; 050; 060; 070 gr 3 sec. 3)

Bn 0% - the tax base, taxed at the "0" interest rate (Σ p. 020 according to sect.

• Tax payers must take the level of their load accrued in accordance with the declaration and divide it by income in accordance with 3-NDFL.
• Entrepreneurs on the Unified agricultural tax divide, respectively, the indicators of their tax by the amount of income according to the 3-NDFL-declaration.
• Those who chose OSNO add VAT and income tax and find the ratio of the amount received to the total revenue reflected in the income statement.
• IMPORTANT INFORMATION! If a businessman, in addition to those listed, pays other taxes, for example, land, water, property, etc. (except for personal income tax), then all these taxes will participate in the calculation of the total burden.

Cumulative load

• Example # 1 of calculating the tax burden Let's take an example of how the input VAT affects the tax burden of a company.

1. The company "Assorti" LLC purchased goods in the 1st quarter of 2016 with a cost estimate of 3,923,500 rubles. (Including VAT RUB 598,500)
2. Sold for 4 618 200 rubles. (incl.

VAT RUB 704,471.18)

Add. Costs (delivery, consulting services, etc.) - 397,300 rubles. (including confirmed VAT 60 605.08 rubles).

VAT payable RUB 45,365.10

What is the acceptable level and calculation of the VAT tax burden?

Attention

Therefore, Dolgozhdan LLC will be included in the plan of field tax audits, or its employees will be summoned to the tax office to provide explanations. Load for a specific tax Most often, the tax load is calculated based on VAT and income tax.

Indicators that affect the tax burden of the company

The VAT tax burden is defined differently: as the ratio of the amount of VAT deductions for the 4 previous quarters to the amount of VAT charged for the same period, multiplied by 100%. Here, the load is recognized as low when the value of the indicator is 89% or more (Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2 / ​​12722).

1. The tax base. The higher it is, the greater the amount of tax to be transferred;
2. The amount of tax deductions shown in the purchase book. The higher this indicator, the lower the amount of VAT to be transferred;
3. Reduces the amount payable by the value of VAT calculated on the construction and installation work performed;
4. The amount of tax that was paid to customs officials or to the Federal Tax Service (when importing from the EAEU countries) and presented for deduction reduces the indicator for payment;
5. The amount of VAT on advances for prepayments to suppliers, with a confirmed use of the deduction, reduces the amount to be transferred;
6. Closed advances from buyers also reduce the rate
7. The amount of VAT paid in the role of a tax agent also reduces the level of

   VAT payable.

The following positions affect the indicator of the taxable base, also participating in the formulas:

1. Trade turnover. The higher it is, the higher the rate of the taxable base;
2. Reduce the base of operations provided for by Articles 146, 147, 148 149, 150 of the Tax Code of the Russian Federation;
3. Increase the size of the construction and installation work base for the company's own needs;
4. Advances received also increase the base;
5. Selling at 0 percent also reduces the tax base.

Situation. The concept of the planning system for field tax audits was approved by Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected](hereinafter - the Concept). A taxpayer who meets the criteria specified in it is likely to be included in the audit plan. The main indicator characterizing the degree of risk is the tax burden. This indicator applies only to entities using the general tax regime.

The Concept states that the tax burden is calculated as the ratio of the amount of taxes paid according to the reporting data of tax authorities and the turnover (revenue) of organizations according to Rosstat data. At the same time, a specific calculation method is not indicated, therefore, different versions of it may be used in different regions.

H = (UN - UNA): B x 100,

where UN is the total amount of taxes paid;

UNA - the amount of taxes paid as a tax agent;

B - proceeds from the sale of goods, works, services.

Moreover, the listed personal income tax is not taken into account in the total amount of taxes paid. Indeed, in relation to him, the company is a tax agent. For the same reason, the amount of other taxes paid as a tax agent should not affect the tax burden. For example, VAT and income tax withheld on the income of a foreign company, VAT withheld on the lease of state property.

Payment of taxes is determined on the basis of cards for settlements with the budget. We are talking about the amounts paid during the calendar year (from January 1 to December 31), and not about the amounts listed on the declarations for that year. It turns out that the calculation includes the amount of taxes paid in the current year for the previous one, and does not include the amounts paid the next year for the current one.

At the same time, it is not clear whether it is necessary to deduct the amount of VAT refunded from the budget from the total amount of taxes paid. Indeed, in fact, it reduces the level of the tax burden. Based on the literal interpretation of the provisions of the Concept, the amount of taxes paid should be determined without any exceptions.

The revenue indicator should be taken from the income statement, that is, minus VAT and excise taxes.

After calculating the tax burden, the presence and size of deviations from the industry average are determined. They are given in Appendix No. 3 to the Concept. A footnote to this Appendix states that 2010 figures are calculated excluding premium income. This means that the calculation of the tax burden for this year must also be done without taking them into account.

If the tax burden turns out to be below the industry average, then the company will most likely be considered as an object of more in-depth pre-verification analysis in order to conduct an on-site audit.

For 2011, there are no industry averages yet. Therefore, consider the calculation for 2010 (see example 1 below). Note that it is not enough to analyze the tax burden for one year. If the company has not been checked for more than three years, you need to track the dynamics of the indicator over the past three years.

Example 1. LLC "Company" in 2010 produced bakery products. In the same year, the organization paid VAT in the amount of 2 million rubles, profit tax - 8 million rubles, other taxes - 1 million rubles, including personal income tax - 0.5 million rubles. At the same time, except for personal income tax, the organization did not transfer other taxes as a tax agent. Revenue excluding VAT for 2010, according to the income statement, amounted to 121 million rubles.

The tax burden of the organization for 2010 based on the amount of taxes paid is 8.7%.

For food production, the average tax burden in 2010 was 15.4%. Consequently, LLC “Company” has a tax burden that is less than the industry average (8.9% (amp) lt; 15.4%), almost twice.

H =: B x 100,

where INP is the value of line 180 "Amount of calculated income tax - total" sheet 02 of the income tax declaration;

INDS - the value of line 120 "The total amount of VAT, calculated taking into account the recovered tax amounts" section. 3 VAT declarations;

NI - line 220 "The amount of tax for the tax period" section. 2 property tax declarations;

ТН - line 030 "The calculated amount of tax payable to the budget" section. 1 transport tax declaration.

Of course, if the organization pays other taxes, then there will be more values ​​in the numerator. With this methodology, the amount of VAT declared for reimbursement from the budget will participate in the calculation, that is, reduce the level of the tax burden (see example 2 below).

Example 2. Let's supplement the conditions of example 1. Suppose LLC "Company" for 2010 calculated VAT in the amount of 9 million rubles, VAT deductions - 6 million rubles, income tax - 10 million rubles, property tax - 0 , 5 million rubles, transport tax - 0.1 million rubles. Tax amounts accrued as a tax agent are not included in the calculation.

N = (UN - UNA): (IN DU PP PD) x 100,

where ДУ - the value of the line "Income from participation in other organizations" of the income statement;

PP - the value of the line "Interest receivable" of the profit and loss statement;

PD - the value of the line "Other income" of the profit and loss statement.

Example 3. Continuing Example 1. In addition to revenue, in the income statement for 2010 the Company LLC reflects interest receivable - RUB 0.5 million. and other income - 22 million rubles. The tax burden for 2010 based on the amount of taxes paid is 7.3%. Thus, the tax burden is more than two times lower than the industry average (7.3% (amp) lt; 15.4%).

E. V. Melkonyan

State Counselor

of the civil service of the Russian Federation of the 1st class

If the value of the indicator is below the average for a specific type of activity, then the FTS has the right to:

1. Call the head of the company for a personal conversation. The meeting will be held by the head of the Federal Tax Service at the place of registration or his deputies. During the conversation, the representative of the Federal Tax Service will find out what is the reason for the decrease in the fiscal burden. The main purpose of the meeting: to identify fly-by-night firms, dishonest taxpayers, illegal transactions and operations.
2. Initiate an on-site check. The Inspectorate will include the “problematic” taxpayer in the plan of control and audit measures, during which it will: conduct a thorough check of the data of accounting and tax accounting, study the primary and accounting documents confirming the facts of economic activity.

If a company evades the fulfillment of the Federal Tax Service's orders, 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 Federal Tax Service Inspectorate may freeze the company's accounts. That is, any financial transactions will be impossible.

Tax burden calculator

VAT to deduction 99 90 66 833.2 Losses of the enterprise payment) ÷ 3 913 728.82 (Bn) × 100 = 16.45 Comparing the 2 options, we can conclude that the purchase of goods and materials from a non-payer of VAT is fraught with a decrease in net profit (and in this case led to losses) due to an increase in expenses. The taxpayer is not threatened with an inspection by the Federal Tax Service based on the results of the company's activities for 1 quarter.

How to calculate the VAT tax burden

E. V. Melkonyan

In addition, speaking about reducing the tax burden on VAT and income tax, one cannot but mention a certain difference in the approach to calculating these payments. If the expenses on profit exceed the amount of income, then the company incurs a loss, and the amount of tax payable at the end of the accounting period is recognized as zero.

If the amount of deductions for VAT turns out to be higher than the value added tax from sales, then a situation arises in which VAT must be returned from the budget. However, in itself, the presentation of VAT for refund always means an additional check of the company's activities, during which the controllers will most likely find flaws in the tax base, and some of the deductions will simply be removed. Well, controllers traditionally do not like to return money from the budget.

VAT RUB 704,471.18) Add. Costs (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 incurred losses in the amount of 66,833.2 rubles.

To calculate the share of VAT deductions, all deductions for the tax period must be divided by the entire accrued tax and multiplied by 100 percent. Liability for exceeding deductions is not provided for by the legislation, however, tax authorities will be interested in the activities of the taxpayer if the share of VAT deductions is equal to or exceeds 89 percent of the amount of accrued VAT. In this case, the organization can become an applicant for an on-site tax audit.

VAT deductions reduce the amount of tax payable to the budget (Art. 171, Clause 1, Art. 173 of the Tax Code of the Russian Federation).

The tax burden is one of the main criteria influencing the decision of the tax authorities to conduct an on-site audit. The lower the tax burden, the greater the risk that the taxpayer will be included by the tax authorities in the audit plan. For more details on how to calculate the tax burden of an enterprise on your own, we will tell you in our article.

The tax burden

In general, the tax burden can be determined as the percentage of taxes paid by the taxpayer and his income. The tax burden can be calculated for a specific organization, individual entrepreneur or individual, for a group of enterprises, for the industry as a whole, etc.

Today, there are different methods for calculating the tax burden, which differ in the list of taxes included in the calculation and the indicators with which these taxes are compared. Within the framework of tax control, the FTS applies the official methodology for calculating the amount of the tax burden, given in the Concept of the system for planning on-site inspections (approved by order of the FTS of the Russian Federation dated May 30, 2007 No. MM-3-06 / 333 as amended on May 10, 2012).

Having made a preliminary calculation of the tax burden, the taxpayer can himself determine what level it corresponds to, i.e. is not lower than required for a particular business sector. To this end, the FTS annually publishes on its official website the industry average indicators of the tax burden, and they are also given in Appendix No. 3 to Order No. MM-3-06 / 333 of the FTS RF. If the resulting figure is below the industry average, then the organization is likely to be marked as a candidate for inclusion in the on-site inspection plan.

To assess your chances of being visited by FTS inspectors, you need to figure out how to calculate the tax burden. You can make the calculation yourself, using the already mentioned Concept, as well as the letter of the Federal Tax Service of the Russian Federation dated July 17, 2013 No. AS-4-2 / ​​12722 (as amended on March 21, 2017). These documents contain the criteria and formulas by which the tax authorities determine the level of the tax burden, we will consider them in more detail.

Aggregate tax burden: calculation formula

The aggregate calculation includes all taxes paid by the taxpayer, incl. and as a tax agent. Excluded from the calculation are: insurance premiums, VAT on goods imported into the Russian Federation, customs duties (letters of the Federal Tax Service of the Russian Federation No. ED-3-3 / 1026 dated March 22, 2013 and No. 03-01-15 / 208 dated January 11, 2017).

Here is an example of calculating the tax burden:

LLC "Aktiv" works on the "simplified" system, producing textile and clothing products. The company's performance indicators and taxes calculated to be paid in 2016, according to the tax returns and calculations submitted to the IFTS, were as follows:

• Revenue 45 million rubles,
• Tax paid in connection with the use of the simplified tax system "income minus expenses" - 2.15 million rubles.,
• Land tax - 100 thousand rubles,
• Transport tax - 150 thousand rubles,
• Personal income tax from payments to personnel - 850 thousand rubles,
• Insurance premiums to the Pension Fund, MHIF, FSS - 1.7 million rubles.

LLC "Aktiv" calculates the tax burden in 2017 based on its own indicators for the past calendar year (2016), as well as taking into account the industry average indicators published on the FTS website for 2016.

In this case, the calculation of the tax burden of the enterprise does not include only the amount of insurance premiums (1.7 million rubles), and tax charges for the simplified tax system, personal income tax, land and transport taxes must be taken into account:

For the textile and clothing industry in 2016, the industry average indicator of the tax burden is 7.7% (Appendix No. 3 to the Order of the Federal Tax Service of the Russian Federation No. MM-3-06 / 333). In the case of Asset, the aggregate workload is lower than the industry average, which means that it is highly likely that the company will be included in the plan for the next on-site inspections.

How to calculate the tax burden on tax

The FTS considers a load less than 3% for income tax to be low, and less than 1% for trading activities (letter of the FTS of the Russian Federation No. AS-4-2 / ​​12722, as amended on March 21, 2017).

For VAT, the level of tax burden is recognized as low when tax deductions for a certain period are more than 89% in relation to the accrued VAT (clause 2 of Appendix No. 2 to Order of the Federal Tax Service of the Russian Federation No. MM-3-06 / 333). But this is an average indicator for the country as a whole, and in the constituent entities of the Russian Federation, on the local websites of the Federal Tax Service, information on the permissible level of deductions for VAT, calculated according to regional data, is regularly updated. Before calculating the tax burden of an enterprise, you need to take into account that these indicators can be either higher or lower than the all-Russian level. For example, as of May 1, 2017, the “safe” share of VAT deductions in Dagestan was 86.1%, in the Primorsky Territory - 92.7%, and in the Moscow Region - 90.4%.

If the tax burden is low

As you can see, it is in the interests of the taxpayer to know how to calculate the tax burden. Having found, during self-calculation, deviations from the generally accepted load indicators in the direction of underestimation, it is better to prepare in advance for explanations with the tax office.

The low level of the tax burden does not always indicate that the company is “evading” taxes and the presence of violations of tax legislation. If, when calculating the tax burden, the formula is used correctly and there are no other errors, then the reasons may be quite objective, for example, an increase in costs due to an increase in supplier prices.

When deciding whether to conduct an on-site inspection in relation to the organization, the Federal Tax Service Inspectorate examines various factors. The main one is the indicator of the tax burden. What is meant by the tax burden and how the VAT tax burden is calculated, we will tell you in our consultation.

What is the tax burden?

The tax burden (NN) is understood as an indicator determined as the quotient of dividing the amount of taxes paid (N) by the turnover (revenue) (O) (clause 1 of Appendix No. 2 to the Order of the Federal Tax Service of 05/30/2007 No. MM-3-06 / [email protected]):

HH = H / O

This indicator can be calculated both for a specific taxpayer and for their groups. For example, to determine the industry average coefficients of the tax burden.

The indicator of the tax burden is one of the generally available criteria for self-assessment of risks for taxpayers, because the indicators of the tax burden by type of economic activity are open information. This information is posted on the official website of the Federal Tax Service in a special section.

So, for example, the average indicator of the tax burden across industries as a whole at the end of 2017 amounted to 10.8%, including in agriculture - 4.3%, in construction - 10.2%, in trade - 3.2% (Appendix No. 3

Accordingly, if the tax burden of a taxpayer is lower than its average level for economic entities in a particular industry (type of economic activity), the risk of appointment of an on-site tax audit in relation to such a taxpayer increases (clause 1 of Section 4 of Appendix No. 1, clause 1 of Appendix No. 2 to the Order FTS dated May 30, 2007 No. MM-3-06 / [email protected]).

The calculation of the tax burden includes all taxes paid by the organization or individual entrepreneur, with the exception of insurance premiums and import VAT. And the turnover is taken according to accounting data as the sum of revenue excluding VAT and other income (Letter of the Ministry of Finance dated January 11, 2017 No. 03-01-15 / 208, Letter of the Federal Tax Service dated June 29, 2018 No. BA-4-1 / [email protected]).

We talked about how you can draw up explanations for a request from the Federal Tax Service Inspectorate to reduce the tax burden.

Tax burden for VAT

Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected] does not provide for the calculation of the tax burden for certain types of taxes. Accordingly, there are no guidelines on which a taxpayer can rely when deciding whether, from the point of view of tax authorities, he pays this or that tax enough. Nevertheless, both the inspectorate and the taxpayer can make such a calculation. And the insufficient, in the opinion of the tax inspectorate, the value of the tax burden on VAT may attract increased attention to the taxpayer. So, based on the above algorithm, for the VAT tax burden, the calculation formula for an example may look like this.

Suppose the amount of VAT paid for 2017 was 47,500 thousand rubles, and the amount of revenue (excluding VAT) and other income was 3,200,000 thousand rubles. Consequently, the tax burden on VAT will be 1.5% (47,500 / 3,200,000 * 100).

Please note that in relation to VAT, tax authorities are more interested in such an indicator as the share of tax deductions in the amount of VAT charged for 12 months. We talked about what is meant by the safe share of VAT deductions in a separate section.

Tax burden by type of economic activity in 2017- data on the tax burden published by the Federal Tax Service of Russia, on the basis of which the tax service determines who will be checked. The tax burden data is published annually in Appendix 3 to.

Here are data for 2016, which was published in May 2017.

Data on the tax burden for 2017 (published in May 2018) at the link:

A comment

The tax burden by type of economic activity is calculated annually by the Federal Tax Service of the Russian Federation (FTS RF) and 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 the tax authority considers this as a suspicious sign and can conduct a tax audit (see).

The analysis of the tax burden is included in the composition - comparison of the tax indicators of the organization (taxpayer) with the indicators 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 a calendar year. Tax returns and financial statements for the calendar year are received by the FTS by the end of March next year. Then the Federal Tax Service of the Russian Federation processes this 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
mining, except for fuel and energy	8,3	11,3	11,9
Manufacturing industries including:	7,1	7,1	7,9
manufacture of food products, including beverages, 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
wood processing and manufacture of wood and cork products, excluding furniture	3,9	2,8	2,2
production of cellulose, wood pulp, paper, cardboard and articles thereof	2,8	3,5	4,3
publishing and printing activities, duplication 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
manufacture of rubber and plastic products	5,6	5,6	6,0
manufacture 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
manufacture of machinery and equipment	11,7	12,9	13,7
manufacture of electrical equipment, electronic and optical equipment	10,9	11,2	11,1
manufacture of vehicles and equipment	6,0	6,0	5,2
other production	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 of 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 (heat energy)	5,2	5,6	4,7
Building	12,3	12,7	10,9
Wholesale and retail trade; repair of motor vehicles, motorcycles, household goods and personal items including:	2,6	2,7	2,8
trade in motor vehicles and motorcycles, their maintenance and repair	2,2	2,8	2,4
wholesale trade, including trade through agents, other than trade in motor vehicles and motorcycles	2,4	2,4	2,6
retail trade, except for trade in motor vehicles and motorcycles; repair of household goods 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
railway transport activities	9,5	10,2	8,4
pipeline transportation	3,5	1,7	3,2
water transport activities	11,1	13,6	13,1
air transport activities	2,9	1,4	neg.
connection	12,9	12,8	12,6
Real estate operations, rental and service provision	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 the income from personal income tax

** - Calculation for 2006, 2010-2016. made without taking into account receipts from the unified social tax and insurance contributions for compulsory pension insurance

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

Composition of activities

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

Types of indicators

Note that the coefficients of the tax burden by type of economic activity in the Concept of field inspections of the Federal Tax Service are always presented in tabular form. And there are 2 types of them:

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

The tax burden is the ratio of taxes (including personal income tax) and fees according to the official statistics of the Federal Tax Service of Russia to the turnover of organizations according to Rosstat, multiplied by 100%.

Type of economic activity (according to OKVED-2)	Period 2017
	TOTAL	10,8	3,6
Agriculture, forestry, hunting, fishing, fish farming - total	4,3	5,5
crop and livestock production, hunting and related services in these areas	3,5	5,4
forestry and logging	7,5	6,8
fishing, fish farming	7,9	5,5
Extraction of minerals - total	36,7	1,8
extraction of fuel and energy minerals - total	45,4	1,0
mining, except for fuel and energy	18,8	4,1
Manufacturing industries - total	8,2	2,2
production of food products, beverages, tobacco products	28,2	2,4
manufacture of textiles, clothing	8,1	4,2
manufacture of leather and leather products	7,9	4,7
wood processing and manufacture of wood and cork products, except furniture, manufacture of articles of straw and plaiting materials	2,0	3,6
manufacture of paper and paper products	4,4	1,8
printing activities and copying of information carriers	9,2	4,3
production of coke and petroleum products	5,1	0,2
production of chemicals and chemical products	1,9	2,4
production of medicines and materials used for medical purposes	6,9	3,0
manufacture of rubber and plastic products	6,3	2,6
manufacture of other non-metallic mineral products	8,9	3,5
metallurgical production and production of finished metal products, except for machinery and equipment	4,4	2,4
manufacture of machinery and equipment not included in other categories	8,8	3,9
manufacture of electrical equipment, manufacture of computers, electronic and optical products	9,9	4,3
manufacture of computers, electronic and optical products	12,5	5,3
manufacture of electrical equipment	6,7	3,0
manufacture of other vehicles and equipment	4,7	4,8
manufacture of motor vehicles, trailers and semi-trailers	5,1	1,7
Electricity, gas and steam supply; air conditioning - total	6,8	2,4
production, transmission and distribution of electricity	8,1	2,2
production and distribution of gaseous fuels	1,3	1,4
production, transmission and distribution of steam and hot water; air conditioning	6,5	4,5
Water supply, sewerage, waste collection and disposal, activities and elimination of pollution - total	8,4	4,8
Building	10,2	4,3
Wholesale and retail trade; repair of motor vehicles and motorcycles - total	3,2	1,2
wholesale and retail trade in motor vehicles and motorcycles and their repair	2,7	1,1
wholesale trade, except for the wholesale trade of motor vehicles and motorcycles	3,1	0,9
retail trade, excluding trade in motor vehicles and motorcycles	3,6	2,2
Activities of hotels and catering establishments - total	9,5	5,7
Transport and storage - total	6,8	4,8
railway transport activities: intercity and international passenger and freight transport	8,5	6,8
pipeline transport activities	4,5	2,1
water transport activities	9,3	4,1
air and space transport activities	neg.	3,0
postal and courier activities	14,4	11,6
Information and communication activities - total	16,4	5,2
Real estate activities	21,3	6,3
Administrative activities and related additional services	15,4	9,2