The calculation of the tax burden in 2020 is a special procedure that allows the taxpayer to independently control the level of fiscal burden in the framework of the current legislation. Recall that even a slight change in this indicator may cause special interest from the Federal Inspection Workers. In the article we will tell how to calculate the tax burden of the enterprise.
General provisions
The size of the fiscal encumbrance of economic entities is not a "ghost" indicator or an abstract planned value. No, the tax burden is the amount of taxes, fees and contributions, which is determined for the economic entity, depending on its type of activity, the scale of production and staff.
In other words, the volume of fiscal payments to the budget almost for each subject is defined. More precisely, officials identified only border values. The deviation from these indicators speaks of significant changes in the financial and economic life of the entrepreneur or organization, which causes close interest from the FTS.
More information about which values \u200b\u200bare established for 2020, we told in the article "Tax Load by type of activity: the FTS is going to us." Next, we define how to calculate the tax burden of the enterprise on a specific example.
Tax Load: Calculation Formula
So, the size of the fiscal burden is the ratio of the amount of fiscal payments of the economic entity calculated as percentage, to the amount of revenue obtained, determined according to accounting data for the reporting period.
It is necessary to calculate the indicator by the formula:
For the correct counting of such an important indicator, consider the following recommendations:
- In the calculation, include all the amounts of fiscal payments that were accrued by the taxpayer in the reporting period.
- Consider payments that the company pays as a tax agent. For example, NDFL on employees also include in the calculated data.
- Exclude the amount of import VAT.
- Do not consider customs duties paid on the current legislation.
- The amount of accrued insurance premiums also do not include in the calculation.
Other calculation techniques
Taxpayers have the right to apply other methods for calculating the tax burden to conduct an independent verification. So, officials have provided two ways.
Method number 1. Calculating income tax.
- sheet 02, line 180;
- sheet 02, sum of strings 010 and 020.
Currently, the values \u200b\u200bfor which the FTS initiates the field check is not installed. Last years indicators were as follows: at least 1% - for a trading company, and at least 3% - for other organizations, including contracts and manufacturing enterprises.
Method No. 2. Calculation of value added tax.
With this method of calculating the fiscal burden, the ratio of the amount of VAT deductions to the amount of the accrued tax is calculated. If the value is 89% and more, then it will interest FTS.
Low values \u200b\u200bof VAT amounts to payment cannot indicate that the taxpayer deviates from paying taxes and fees. Such a conclusion can be done only according to the results of the verification.
Calculation of the tax burden of the enterprise for example 2020
Conditions for calculations:
Spring LLC is engaged in the field of hotel and restaurant business. The company applies ones. According to accounting reporting, revenue for 2017 (line 2110 of the financial results report) - 65 million rubles.
Tax reporting data for 2017:
- profit tax declaration - 1,750,000 rubles;
- VAT - 1,670,000 rubles;
- transport tax - 450,000 rubles;
- property tax - 780,000 rubles;
- NDFL - 1,200,000 rubles.
The amounts of paid insurance premiums are not taken into account.
An example of calculating the tax burden:
Cash Load \u003d 65 000 000 / (1 750 000 + 1 670 000 + 450 000 + 780 000 + 1 200 000) × 100% \u003d 65 000 000/5850 × 100% \u003d 11.11%.
According to the FTS: Minimum value. Loads for hotels and restaurants in 2017 - 9.5%. 11.11% on Spring LLC more than the minimum value defined by the FTS (9.5%).
Reduced indicator: what will happen
If the value of the indicator is below average according to a specific activity, the FTS has the right to:
- Call the head of the enterprise for a personal conversation. The meeting will be held by the head of the IFNS at the place of registration or his deputies. During the conversation, the representative of the FNS will find out what causes a decrease in fiscal burden. The main purpose of the meeting: to identify one-day company, unfair taxpayers, illegal transactions and operations.
- Initiate a field check. The inspection will include the "problematic" taxpayer to the control and auditing activities at which there will be a thorough check of accounting and tax accounting data, primary and accounting documents confirming the facts of economic activity.
If the company evades the implementation of the FTS regulations, the inspectors are entitled to apply more efficient impact methods. Moreover, such methods may have a negative impact on the activities of the subject. For example, in exceptional cases, the IFTS can freeze the accounts of the enterprise. That is, any financial operations will be impossible. Also, officials may apply to courts to begin administrative or even criminal prosecution on the facts of tax evasion and other fiscal payments.
When solving the issue of conducting an exit audit on the organization, the IFSS explores various factors. The main one is an indicator of the tax burden. What is understood by the tax burden and how the tax burden on VAT is calculated, we will tell in our consultation.
What is the tax burden?
Under the tax burden (NN), the indicator is understood as determined as private from dividing the amount of taxes of taxes (H) to the turnover (revenue) (O) (paragraph 1 of Appendix No. 2 to the order of the FTS of 30.05.2007 No. MM-3-06 / [Email Protected]):
Nn \u003d n / oThis indicator can be calculated both by a specific taxpayer and in their groups. For example, to determine the average voltage coefficients of the tax burden.
The tax burden indicator is one of the publicly available criteria for self-assessment of risks for taxpayers, because the indicators of the tax burden by types of economic activity are open information. This information is posted on the official website of the FNS in a special section.
For example, the average tax burden as a whole by industry as a result of 2017 amounted to 10.8%, and incl. In agriculture - 4.3%, in construction - 10.2%, in trade - 3.2% (Appendix No. 3
Accordingly, if the tax burden of the taxpayer is lower than its average level of economic entities in a particular industry (type of economic activity), the risk of appointments regarding such a taxpayer of an exit tax audit (paragraph 1 of section 4 of Appendices No. 1, paragraph 1 of Appendix No. 2 to the orders FTS dated 05/30/2007 No. MM-3-06 / [Email Protected]).
In the calculation of the tax burden, all taxes paid by the Organization or IP taxes are involved, with the exception of insurance premiums and import VAT. And the turnover is taken according to accounting data as the amount of revenue without VAT and other income (the letter of the Ministry of Finance of January 11, 2017 No. 03-01-15 / 208, a letter of FTS from 06/29/2018 No. BA-4-1 / [Email Protected]).
About how you can make explanations to the IFX request to reduce the tax burden, we told.
VAT tax burden
Order of the FTS of 05/30/2007 No. MM-3-06 / [Email Protected] It does not provide for the calculation of the tax burden on certain types of taxes. Accordingly, there are no benchmarks for which the taxpayer can rely on solving the issue, whether it is enough, from the point of view of taxes, it pays for any tax. Nevertheless, such a calculation of both the inspection and the taxpayer can produce. And the insufficient, according to the tax inspectorate, the value of the tax burden on VAT may attract increased attention to the taxpayer. So, based on the algorithm specified above, for the tax burden on VAT, the calculation formula on the example may look like this.
Suppose, the amount of VAT paid for 2017 amounted to 47,500 thousand rubles, and the amount of revenue (without VAT) and other revenues amounted to 3,200,000 thousand rubles. Consequently, the VAT tax burden will be 1.5% (47,500 / 3,200,000 * 100).
Please note that in relation to VAT, tax authorities are more such an indicator as the share of tax deductions in the amount of accrued VAT for 12 months. About what is understood by the safe share of VAT-deductions, we told in a separate one.
The tax burden is an indicator, calculated as the ratio of the amount of taxes paid by the taxpayer, to the sum of its revenue on accounting reporting, multiplied by 100%. Each organization can calculate it independently by the formula:
The tax authorities, in turn, determine the tax burden coefficient by type of economic activity, i.e., a certain meaning for each industry (clause 1 of publicly available risk assessment of the GNP, approved by the order of the Federal Tax Service of Russia of 30.05.2007 N Mm-3-06 / [Email Protected]). And if it turns out that the level of load in a particular organization is lower than the average industry indicator, it may be the basis for inclusion of the company in the plan of field checks (clause 1 section. 4 concepts of the GNP planning system, approved by the order of the Federal Tax Service of Russia of 30.05.2007 N mm -3-06 / [Email Protected] , Letter of the Ministry of Finance of Russia of 06/23/2016 N 03-02-08 / 36472). After all, this means that the organization pays less taxes (their share is a smaller part of its revenue) than other companies operating in the same sphere. What causes certain suspicions from the regulatory authorities.
As can be seen from the formula, insurance premiums in the amount of tax paid for the year are not included (Letter of the Federal Tax Service of Russia of 03.22.2013 N DF-3-3 / [Email Protected]).
Indicators of the Central Emergency Tax Load
The values \u200b\u200bof the tax burden by types of economic activity are freely available. FTS publishes them at the end of each year on its site no later than 5 may next year (paragraph 6 of the order of the Federal Tax Service of Russia of 30.05.2007 N MM-3-06 / [Email Protected]). At the moment, the document contains data for the period from 2006 to 2015. And the scatter of values \u200b\u200bby industry is large enough: for 2015 - from 1.4% to 41.5%.
Tax Load Indicators for Specific Taxes
Low load on a specific tax (income tax, tax rate, etc.) can be a reason for selection of the taxpayer to the list of those whose activities are subject to consideration on the Commission. Thus, the load tax burden is determined according to the issue of income tax declaration as the ratio of the calculated tax to the amount of revenue and non-deactive income multiplied by 100%. If the value is less than 3% (and for trading organizations - less than 1%), the load level is considered low. And it means that the company will fall into the "commission" list.
The tax burden on VAT is determined differently: as the ratio of the amount of deductions on VAT for the 4 previous quarters to the amount of accrued VAT over the same period multiplied by 100%. Here the load is low as the indicator value of 89% or more (
The selection of organizations for the field tax audit, FTS specialists assess their activities for certain criteria. For each of them there is threshold. If the company's indicator on this criterion goes beyond the threshold value, then its chances of becoming a candidate for field checks increase. In total, more than 40 criteria, however, regarding VAT for tax authorities, the main criterion - the proportion of deductions on VAT.
How to evaluate whether the value added tax is paid by the organization? After all, absolute figures in this regard are completely non-informative. The amount of tax depends on the set of factors, among which the type of activity, profitability, markup, seasonality and many others, up to the general economic situation in the country. Therefore, the wording of the question " how much to pay VAT so that the tax authorities do not want to come with check? "In itself, incorrect.
Much more correctly wondering about the share of deductions in the total amount of accrued VAT, because this indicator pays attention to the tax author. Officially, it is called the proportion of VAT deductions in the calculated VAT amount on taxable objects.
For Russian Federation The threshold value of this indicator as of November 1, 2019. make up
Information on the safe share of deduction by region - It is on these numbers that the local tax is focused when checking.
For Moscow Threshold value indicator as of November 1, 2019. make up
Calculation of the specific weight of VAT deductions
What does this indicator mean and how is it calculated? This is nothing more than the percentage of VAT deductions in the amount of the accrued tax. For its calculation, only two values \u200b\u200bare needed that can be found in section 3. This is a row 190 (VAT to deduct) and line 118 (accrued VAT).
The indicator is calculated according to the following formula:
VAT to deduct / VAT accrued * 100%
In order to see the dynamics of this indicator, it is better to take the relevant data from the last four declarations.
As a result of the calculation, the value will be in percent, corresponding to the specific weight of the VAT deductions in the total number of accrued tax. In other words, this value shows what percentage of the accrued VAT company declares deduction. It is he who will compare tax authorities with a threshold indicator in order to conclude the degree of tax risks on VAT. If the proportion of VAT deductions according to the taxpayer declator is greater, it immediately attracts the attention of tax inspectors.
An example of calculating the safe size of VAT deduction
Suppose for the reporting period, the taxpayer from Moscow paid VAT in the amount 100 000 rubles.
Much this or little for this organization is impossible to say. But the picture becomes more understandable if you calculate the specific weight indicator of the VAT deductions:
According to the company's declaration, for the specified period, the amount of calculated VAT, taking into account the recovered sums 1 500 000 rubles ().
Tax deduction for the same period amounted to 1 400 000 rubles ().
Substituting these numbers in the above formula, we obtain that the proportion of VAT deductions in the amount of the accrued tax in the period under consideration was
1 400 000 / 1 500 000 = 93,33% .
It is more threshold 88,76% For Moscow (on November 1, 2019), and therefore the tax appeared when the taxpayer "On pencil".
What should be the amount of VAT in the considered example for Moscow in order not to cause increased attention of the tax authorities?
Based on the criteria used in the FTS, the company from our example must pay at least 168 600 VAT rubles in order not to get out of the "safe" zone.
What is fraught with a threshold value?
Obviously, the check will not lead to you on the door as soon as the indicator will be released from the "safe" zone. After all, the criteria for assessing tax risks, as mentioned above, there are four dozen. Exactly, therefore, finding the specific weight of deductions on VAT in the "safe" zone in no way guarantees the lack of interest FTS to the taxpayer.
Thus, if the proportion of VAT deductions came out for the threshold value, we can assume that the arrow of the weights slightly bent towards the on-site tax audit of your company. However, it is not worth it to be afraid, because if the business is honest, then there is always an entrepreneur, the director or accountant that it is always possible to object to the claims of FTS staff.
Safe deduction on VAT by region
Information about safe share of VAT deduction on the fourth quarter of 2019you can calculate according to the report of the tax 1-VAT.
All data by us are already calculated and committed to one table:
| Safe share of deductions on 01.11.2019 | Safe share of deductions on 01.08.2019 | Safe share of deductions on 01.05.2019 | Safe share of deductions on 01.02.2019 | |
| THE RUSSIAN FEDERATION | 87,39% | 86,93% | 86,10% | 88,05% |
| including: | ||||
| CFO | 89,26% | 88,76% | 88,48% | 89,51% |
| Belgorod region | 91,63% | 91,68% | 92,00% | 92,75% |
| Bryansk region. | 90,11% | 88,89% | 86,69% | 92,97% |
| Vladimir region | 85,34% | 85,73% | 85,73% | 87,45% |
| Voronezh region | 92,93% | 92,91% | 93,53% | 92,41% |
| Ivanovo region | 92,56% | 92,23% | 92,36% | 94,08% |
| Kaluga region | 90,01% | 89,90% | 90,03% | 89,23% |
| Kostroma region | 86,08% | 85,73% | 87,83% | 89,76% |
| Kursk Oblast | 89,94% | 91,35% | 91,74% | 91,91% |
| Lipetsk region. | 104,42% | 105,42% | 106,71% | 109,05% |
| Moscow region | 89,04% | 88,74% | 88,99% | 89,85% |
| Oryol Region | 92,97% | 92,55% | 93,47% | 94,65% |
| Ryazan Oblast | 83,23% | 83,81% | 85,76% | 85,14% |
| Smolensk region | 95,32% | 94,64% | 94,07% | 95,27% |
| Tambov Region | 96,39% | 97,26% | 99,12% | 102,84% |
| Tver region | 91,63% | 91,66% | 92,80% | 94,39% |
| Tula region | 96,85% | 97,55% | 96,99% | 97,47% |
| Yaroslavl region | 89,16% | 89,80% | 87,41% | 90,74% |
| moscow city | 88,76% | 88,08% | 87,62% | 88,66% |
| SFO | 87,18% | 87,02% | 86,96% | 88,18% |
| Republic of Karelia | 74,88% | 76,40% | 80,56% | 84,84% |
| Komi Republic | 76,38% | 76,42% | 76,04% | 79,07% |
| Arkhangelsk region | 77,44% | 83,27% | 78,50% | 92,10% |
| Vologodskaya Oblast | 98,10% | 99,44% | 99,78% | 96,26% |
| Kaliningrad region | 60,35% | 60,30% | 61,33% | 63,58% |
| Leningrad region | 86,10% | 86,65% | 88,89% | 88,67% |
| Murmansk region | 121,95% | 103,07% | 84,41% | 92,32% |
| Novgorod region | 95,84% | 94,71% | 97,65% | 94,57% |
| Pskov region | 89,14% | 88,10% | 90,66% | 94,10% |
| city of St. Petersburg | 87,73% | 87,57% | 87,56% | 88,73% |
| Nenets AO | 147,56% | 140,38% | 154,60% | 126,77% |
| Skfo | 89,18% | 89,60% | 85,87% | 90,57% |
| The Republic of Dagestan | 83,16% | 84,26% | 84,24% | 84,89% |
| The Republic of Ingushetia | 93,28% | 93,81% | 93,30% | 99,02% |
| Kabardino Balkar Republic | 86,70% | 87,95% | 90,48% | 94,21% |
| Karachay-Circassian | 91,81% | 91,75% | 92,56% | 94,31% |
| Republic of North Ossetia-Alanya | 88,48% | 89,38% | 89,15% | 87,62% |
| Chechen Republic | 97,47% | 100,11% | 66,44% | 100,40% |
| Stavropol region | 88,75% | 88,81% | 88,72% | 89,48% |
| SUFO | 90,10% | 89,76% | 90,31% | 91,59% |
| Republic of Adygea | 85,74% | 86,11% | 86,69% | 86,78% |
| Republic of Kalmykia | 80,22% | 82,45% | 87,15% | 81,10% |
| Republic of Crimea | 85,70% | 86,23% | 86,95% | 89,73% |
| Krasnodar region | 90,74% | 90,76% | 91,30% | 93,21% |
| Astrakhan Oblast | 65,85% | 64,39% | 60,28% | 58,65% |
| Volgograd region | 90,70% | 88,23% | 89,15% | 90,69% |
| Rostov region | 92,72% | 92,84% | 93,70% | 94,07% |
| city Sevastopol | 81,26% | 81,25% | 81,10% | 82,99% |
| PFO | 86,26% | 85,60% | 81,02% | 86,79% |
| Republic of Bashkortostan | 91,04% | 89,38% | 90,28% | 90,53% |
| Mari El Republic | 88,36% | 88,19% | 89,24% | 90,19% |
| The Republic of Mordovia | 92,38% | 92,81% | 93,27% | 90,54% |
| Republic of Tatarstan | 87,88% | 87,56% | 87,38% | 88,48% |
| Udmurtia | 79,95% | 79,29% | 79,71% | 81,95% |
| Chuvash Republic | 83,60% | 84,24% | 85,56% | 85,71% |
| Kirov region | 87,05% | 87,45% | 88,82% | 87,36% |
| Nizhny Novgorod Region | 88,99% | 88,96% | 63,08% | 88,59% |
| Orenburg region | 71,29% | 69,82% | 70,75% | 73,44% |
| Penza region | 91,13% | 90,95% | 90,54% | 91,12% |
| Perm region | 82,01% | 80,64% | 80,76% | 82,69% |
| Samara Region | 83,63% | 83,27% | 83,77% | 85,13% |
| Saratov region | 84,06% | 83,23% | 83,56% | 85,61% |
| Ulyanovsk region | 91,22% | 91,09% | 91,05% | 91,37% |
| UFO | 77,92% | 77,35% | 76,67% | 79,32% |
| Kurgan region | 85,43% | 84,69% | 86,21% | 88,07% |
| Sverdlovsk region | 91,64% | 91,50% | 91,20% | 91,40% |
| Tyumen region | 83,81% | 84,28% | 84,55% | 84,61% |
| Chelyabinsk region | 91,11% | 90,80% | 90,76% | 92,32% |
| Khanty-Mansiysky JSC - Ugra | 58,70% | 56,89% | 57,34% | 62,57% |
| Yamalo-Henetsky JSC | 64,39% | 65,61% | 61,99% | 63,94% |
| SFO | 84,16% | 84,22% | 84,50% | 85,56% |
| Altai Republic | 90,52% | 91,58% | 93,17% | 94,00% |
| Tyva Republic | 77,99% | 76,66% | 82,10% | 73,53% |
| The Republic of Khakassia | 89,66% | 89,94% | 90,09% | 92,13% |
| Altai region | 90,16% | 89,74% | 89,67% | 90,15% |
| Krasnoyarsk region | 78,06% | 79,53% | 80,66% | 83,04% |
| Irkutsk region | 77,06% | 77,21% | 77,83% | 78,88% |
| Kemerovo Region - Kuzbass | 90,77% | 89,43% | 88,67% | 88,95% |
| Novosibirsk region | 89,51% | 89,55% | 89,83% | 90,25% |
| Omsk Oblast | 88,27% | 88,51% | 89,06% | 90,73% |
| Tomsk Oblast | 77,34% | 77,03% | 76,51% | 77,02% |
| DFO | 96,97% | 95,85% | 94,96% | 95,86% |
| The Republic of Buryatia | 90,62% | 91,55% | 89,74% | 89,66% |
| The Republic of Sakha (Yakutia) | 90,67% | 89,68% | 86,76% | 87,16% |
| Primorsky Krai | 94,38% | 93,25% | 93,19% | 94,23% |
| Khabarovsk region | 92,91% | 91,97% | 91,61% | 94,62% |
| Amur region | 130,35% | 127,83% | 131,40% | 124,68% |
| Kamchatka Krai | 90,25% | 89,69% | 82,32% | 85,99% |
| Magadan Region | 97,54% | 98,80% | 95,29% | 91,23% |
| Sakhalin Oblast | 98,33% | 96,99% | 93,92% | 89,72% |
| Transbaikal region | 89,50% | 87,29% | 87,42% | 90,06% |
| Jewish Autonomous Region | 86,78% | 90,63% | 105,64% | 112,00% |
| Chukotky AO | 120,31% | 115,38% | 111,56% | 110,23% |
| Baikonur | 93,39% | 71,83% | 74,90% | 73,78% |
The current size of the average share of deductions can be calculated according to the report of 1-VDU published on the website of the Federal Tax Service of Russia Nalog.ru. The safe proportion of VAT deductions is calculated by the formula: the share of VAT-deductions by region \u003d the amount of deductions on VAT (column 2100.1 of the report 1-VAT in the region) / tax on the accrual (column 1100.1 of the report 1-VAT in the region) x 100%
For example, the numbers in Moscow from the 1-VAT report on 01.08.2019: 11 958 456 461 / 10 532 692 655 * 100% = 88,08%
Reason for checking
The excess of the above values \u200b\u200bof the safe share of deductions is fraught with the audit of the organization of the tax. This FNS explains in his letter dated 07/17/2013 No. AC-4-2 / \u200b\u200b12722.
And income tax is not identical. First, there are quite a few costs of costs and income, which can differ in different ways in the calculation of these two payments. Thus, the salary of employees is a profit tax cost, but is not taken into account for the purpose of calculating VAT. Similarly, the interest received on the deposit is not reflected in the value added tax declaration, but the income tax is paid to them. Secondly, the moment of incorporating a particular operation in two separate tax bases is important. He can vary greatly. So, when receiving an advance at the expense of the upcoming deliveries of goods or services, the VAT payer is obliged to write an invoice and pay this tax in the budget. At the same time, if he applies a profit tax payment method, the duty to pay for this payment it will arise only on the fact of shipment of the goods or the provision of the service, that is, by the date of the invoice or the act. Thus, if the prepayment passed in one block, and the actual implementation in the other, then the same transaction will be reflected in the various settlement quarters of profits and VAT. Above the above again brings us to the idea that the planning of operations during the quarter will help reduce the amount of taxes to transfer, and absolutely legitimate methods.
How to calculate the tax burden on VAT
Separately taken tax burden on VAT can be reduced additionally if the company on the general tax system will try to acquire goods or services from the same payers on the OSN. Firms and IP on simplist do not pay VAT and do not exhibit it in the value of their implementation. Consequently, their buyers are deprived of the possibility of deducting on this tax. However, in this case, the total, according to the documents, the cost will take into account as income tax expenses.
In addition, speaking of a decrease in the tax burden on VAT and the income tax is impossible not to mention a certain difference in the approach to the calculation of these payments. If profit costs exceeded the amount of income, then the company is formed by a loss, and the amount of tax to pay according to the results of the estimated period is recognized as equal to zero. If the amount of deductions on VAT turns out to be higher than the value-added tax with the implementation, the situation in which VAT should be returned from the budget. However, in itself, the presentation of VAT to return always means an additional check of the company's activities, during which the controllers will surely find flaws in the tax base, and part of the deductions will simply be removed. Well, the controllers do not traditionally love to return money from the budget.
VAT Tax Load: Formula Calculation
ASTRA LLC (on the general taxation system, a profit tax charge method) in the first quarter of 2017 implemented the following economic operations:
- January 22 was shipped to the buyer the goods total value of 112,000,00 rubles, including VAT -17084.75 rubles. Payment for this batch of goods was obtained in December 2016, with the issuance of an invoice for an advance and the payment of the tax.
- On February 4, a prepayment was obtained - 50% at the expense of the upcoming delivery of products. The amount of prepayment was 40,000,00 rubles, an invoice for an advance. Shipment of products totaling 80,000,00 rubles including VAT12203,39 the buyer took place on February 24, the balance of payment was listed in March.
- March 9 rendered services worth 100,000,00 rubles including VAT15 254.20 rubles, the act is signed with the supplier, an invoice is set. Payment for services rendered was produced in April.
- During the 1st quarter of Alpha LLC, the goods and services with a dedicated VAT in the amount of 65,800 rubles, including VAT 10037.29 rubles, as well as in the amount of 42560 rubles without the allocation of USN.
- Personnel wages taking into account the paid contributions amounted to 64560.00 rubles.
To determine the tax base for income tax, revenues will be:
(112 000,00 - 17084,75) + (80 000,00 - 12203,39) +(100 000,00 - 15 254,20) \u003d 247457.70 rubles.
Expenses will be:
(65800 -10037,29) + 42560.00 + 64560.00 \u003d 162 882.71 rubles.
Thus, the income tax will be:
(247457.70-162 882.71) x 20% \u003d 16 914.98 rubles.
The tax base on VAT based on the tax allocated in advance invaders and in the implementation will be:
40 000.00 x 18/118 +12203,39 +15 254.24 \u003d 33 559.32 rubles.
VAT amount to deduct:
17084.75 + 40 000.00 x 18/118 + 10037.29 \u003d 33223.73 rubles.
TOTAL VAT to pay:
33 559.32 - 33223.73 \u003d 335,59 rubles.
The total indicator of the tax burden on income tax and VAT for the considered quarter will be:
(16 914.98 + 335,59) / 247457.70 x 100% \u003d 6.97%.
In the considered example, the load on income tax itself is quite high - 6.84% of revenue. VAT is also minimal. However, this situation has developed due to the need to include the tax base of VAT received in the previous quarter of the advance payment, in the current period after the sale of goods paid by the advance, previously accrued VAT is taken to deduct. At the same time, the amount of tax burden is considered at the end of the quarter. The numbers of the year as a whole may differ in both in the large and smaller way. In addition, the calculated indicator may be higher at the expense of other taxes, which also pays the company.
The formula for calculating the tax burden on VAT is such. Those taxpayers who, in the results of several quarters, the attitude of the VAT amount subject to deduction will fall, to the amount of the calculated tax base amounted to 89% or more.
According to the above example, the calculation of the VAT tax burden will be made as follows:
- 33223.73 / 33 559.32 x 100% \u003d 99%
Thus, if the low tax burden of VAT will be repeated from the quarter to the quarter, the company's activities will almost certainly arise questions.
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