All legal entities and individual entrepreneurs Those operating in Russia for the purpose of making a profit are required to pay taxes to the state.
These revenues are the main financial instrument country to carry out its inherent functions. Therefore, it must create both the conditions to ensure the successful operation of enterprises and organize control over their payment of assigned tax deductions.
What it is
One of the main indicators characterizing the financial condition of an organization is the amount of tax burden on it. This indicator is determined on the basis of the taxpayer's financial statements.
The amount of the burden is determined as the amount of taxes paid in the aggregate, attributed to the accounting revenue of the enterprise for the reporting period.
The term that defines this indicator as “tax burden” is also generally accepted.
In various methods for calculating tax burden legal entities and individual entrepreneur income tax excluded individuals , since in this case personal income tax is paid from the amount wages, already included in the company's costs. In this case, the taxpayer acts as an agent performing the function of transferring funds.
Purpose of load calculation
The assessment of this indicator itself is analytical in nature, while its different users use such data in different ways:
- for the Federal Tax Service its significant deviation from the industry average is a reason to find out the nature of the atypical phenomenon;
- for the manager enterprise analysis gives impetus for certain actions in terms of reducing the tax base by legal means, because the purpose of its existence as a legal entity. person is making a profit.
Existing standards
The formation of the tax base is the prerogative of the organization’s management, and the basis for such a decision is the Tax Code of the Russian Federation.
Artificial and unlawful underestimation of this indicator entails serious responsibility both for the enterprise and personally for its manager.
The size of the tax base is used when calculating income tax. This indicator is always checked during tax inspections. When calculating the tax burden, it is applied to any method of calculation.
One of the important indicators of the efficiency of an enterprise is its profitability.
The size of the tax burden, as a relative indicator, is so important that it is standardized by the state as a statistical indicator. Indicators of this value are approved by law as an assessment category, different for individual industries. Thus, for the current year the following industry average standards apply:
- Agricultural enterprises – 2.9.
- Fishing - 7.1.
- Mining industries – 35.2.
- Fuel and water production – 39.0.
- Manufacturing enterprises – 7.5.
- Publishing business enterprises – 13.6.
Since such indicators indirectly form the company's profit, they deserve the closest attention from management.
How to calculate it correctly
Basically, two main directions are used in the calculation:
- according to the structure of taxes paid by the enterprise and included in the ratio for calculation;
- according to the indicator with which these mandatory contributions are compared.
Method No. 1
In accordance with the formula proposed by the Ministry of Finance, according to which the total amount of all taxes paid refers to the total revenue of the enterprise from the sale of basic goods and services in the amount of non-operating income:
NN = (Nsum / (V + Vd)) * 100%, where
The methodology does not determine the dependence of the amount of tax burden on the structure of applied taxes, but only indicates the tax intensity of manufactured and sold products, without giving a real understanding of the significance of the burden.
Method No. 2
The following method takes into account the indicators:
- The amount of taxes and fees actually paid is increased by the amount of debt for these indicators. The accrued amount for payment is actually used.
- Personal income tax is not included because the company does not pay it, limiting itself to a simple transfer.
- The amount of indirect payments must be included in the total amount when calculating due to the significant impact on the organization’s economy.
- The received amount of mandatory payments relates to the new value of goods or services created by the company in the process of operation.
Using this method one gets absolute and relative size tax burden. Absolute takes into account the total indicator of all mandatory payments, including taxes and contributions to various funds, and is calculated using the following ratio:
ANN = NP + PF + DN, where
This indicator reflects the real amount of expenses for paying taxes, but does not give an idea of the amount of tax burden.
If the calculated indicator is correlated with the total output of the enterprise in monetary terms, an indicator of the tax burden will be obtained, which is calculated as the ratio of the absolute burden to the newly created value of the product. Thus, the expression for its calculation will look like this:
VSS = ZPl + NP + PF + P, where
- VSS– newly created value;
- Salary– expenses for remuneration of personnel;
- P– the amount of profit of the company.
ONN = (ANN / VSS) * 100%, where:
With this method:
- the impact of taxes paid on the amount of value produced is not taken into account;
- the calculation shows all obligatory payments and arrears on them;
- the calculation is objective regardless of the size of the enterprise and its profile or industry affiliation.
There are many more ways to calculate this important indicator. General point and the principle of constructing all methods is to compare the amount of mandatory contributions with the amount of revenue to cover them.
These methods can be used simultaneously as they provide the required level of detail for analysis. financial condition enterprises with sufficient reliability.
Methods for reducing the indicator
Increasing tax collection is the most important task of the state tax system.
The owners of enterprises set themselves goals that are directly opposite, and this is understandable - their main task is to increase production efficiency. There are two types of ways to do this: legal and illegal.
The first of them belongs tax planning:
- To optimize the amount of accrued taxes, you need to clearly know the legislation and use all the inconsistencies and gaps in it to reduce the tax burden.
- Maximum use of tax benefits provided by the state. For example, the use of disabled people in production gives the right to receive certain preferences.
- If an organization is a participant in foreign trade activities, it is necessary to use every opportunity to exploit the differences between the laws of domestic and partner countries. In this case, the tax authorities of any state will not be able to make claims.
- It is necessary to pay attention and wisely use the special tax regimes available in the state, where you can gain a certain advantage in competition.
If the enterprise’s tax burden is 25-30% , which means tax planning is at a good level.
Interesting practical information on load reduction is presented in the following video:
Safe indicators of the tax burden and profitability presented by the Federal Tax Service are the values that you should focus on in order to avoid an on-site audit (Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@).
Tax burden = Amount of taxes paid for the year / Revenue for the year according to accounting data (excluding VAT) X 100%
To calculate you will need: revenue, interest receivable, other income (lines 2110, 2320, 2340 of the Report on financial results) and the amount of taxes paid (account card 51 in correspondence with account 68).
The tax amount does not include personal income tax, VAT transferred as a tax agent, as well as all insurance premiums. Compare the result with the average for your industry. A safe result is one that completely coincides with the Federal Tax Service criterion.
If there are deviations, inspectors will most likely be interested in the reasons. Especially if the load drops over three years. A fall or any downward deviation can always be justified. For example, because the company has launched long-term payback projects, the costs for them are high, but there is no profit yet or it is low. Other reasons are the closure of some business areas, production sequestration, price reductions 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 justification will be convincing to the tax authorities, and they will not order an on-site audit. But in any case, inspectors have no right to demand that you artificially increase the workload to the industry average and pay additional taxes.
Sales profitability. Calculate it using the formula:
Return on sales = Profit from sales of goods, works, services / Cost of goods, works, services X 100%
Take the data from the Financial Results Report: cost of sales, profit, selling and administrative expenses (lines 2120, 2200, 2210, 2220).
Return on assets. To calculate, you need: profit (line 2300 of the Income Statement) and balance sheet currency (line 1600 of the balance sheet). The formula is:
Return on assets = Profit for the year before taxes / Asset value X 100%
Also compare the results with the industry average. Deviations are allowed here. 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 low profitability, so similar explanations for deviations are suitable here.
The tax burden is an indicator calculated as the ratio of the amount of taxes paid by the taxpayer to the amount of his revenue according to the financial statements, multiplied by 100%. Each organization can calculate it independently using the formula:
Tax authorities, in turn, determine the tax burden coefficient by type of economic activity, i.e., a certain average value for each industry (clause 1 of the Publicly Available Criteria for Assessing GNP Risks, approved by Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/333 @). And if it turns out that the level of workload in a particular organization is lower than the industry average, this may become the basis for including the company in the on-site inspection plan (clause 1, section 4 of the Concept of the GNP planning system, approved by Order of the Federal Tax Service of Russia dated May 30, 2007 N MM -3-06/333@, Letter of the Ministry of Finance of Russia dated June 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 field. Which raises certain suspicions among regulatory authorities.
As can be seen from the formula, insurance premiums are not included in the amount of taxes paid for the year (Letter of the Federal Tax Service of Russia dated March 22, 2013 N ED-3-3/1026@).
Indicators of the industry average tax burden
Tax burden values by type of economic activity are freely available. The Federal Tax Service publishes them at the end of each year on its website no later than May 5 of the following year (clause 6 of Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/333@). On this moment The document contains data for the period from 2006 to 2015. And the spread of values across industries is quite large: for 2015 - from 1.4% to 41.5%.
Tax burden indicators for specific taxes
Low level the burden for a specific tax (income tax, tax under the simplified tax system, etc.) may become a reason for selecting a taxpayer to the list of those whose activities are subject to review by the commission. Thus, the income tax burden is determined according to the income tax return as the ratio of the calculated tax to the amount of revenue and non-operating income, multiplied by 100%. If the obtained value is less than 3% (and for trade organizations - less than 1%), then the load level is considered low. This means that the company will be included in the “commission” list.
The tax burden for VAT is determined differently: as the ratio of the amount of VAT deductions for the previous 4 quarters to the amount of accrued VAT for the same period, multiplied by 100%. Here the load is considered low if the indicator value is 89% or more (
The Federal Tax Service has updated the tax burden by industry and type of economic activity for 2020. Tax specialists use it primarily when preparing a plan for on-site audits. Therefore, the company should calculate the load on its own in advance to reduce the risk of inspection.
The Federal Tax Service has changed the safe tax burden
A company can assess the likelihood of an audit, even if the tax authorities have not determined the industry average tax burden for its activities. The Federal Tax Service in a new letter suggested:
Calculation formula
Eat formula for calculating 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 obtained result 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 – the company’s revenue for the year.
Example:
Over the past year, the company paid taxes to the total budget in the amount of 4,200,000 rubles, and total revenue amounted to 98 million rubles. The company is engaged in wood processing. We calculate the tax burden as follows: divide 4.2 million by 98 million and multiply by 100%, we get a tax burden of 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 subject to an on-site audit is small.
Indicators of the tax burden by industry and type of economic activity according to the Federal Tax Service of Russia
The last update of the indicators was in May 2019. Therefore, for now we focus on the years indicated in the table.|
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 mineral resources, except fuel and energy |
18,8 | ||
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Manufacturing industries including: |
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production food products, including drinks, and tobacco |
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textile and clothing production |
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production of leather, leather goods and footwear production |
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wood processing and manufacture of wood and cork products, except furniture |
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production of cellulose, wood pulp, paper, cardboard and products made 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 |
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production of machinery and equipment |
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production of electrical equipment, 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 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 vehicles, motorcycles, household products and personal items including: |
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trade motor vehicles and motorcycles, their Maintenance and repairs |
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wholesale trade, including trade through agents, except trade in motor vehicles and motorcycles |
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retail trade, except trade in motor vehicles and motorcycles; repair of household products and personal items |
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Hotels and restaurants |
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Transport and communications including: |
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railway transport activities |
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transportation via pipelines |
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water transport activities |
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Real estate transactions, rental and provision of services |
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Administrative activities and related additional services |
15,4 |
* Calculation for 2015 - 2017 was made without taking into account revenues from the unified social tax and insurance contributions for compulsory pension insurance.
Review of the latest changes in taxes, contributions and wages
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.
You can determine your tax burden and profitability for 2015 yourself and compare it with official data. If your company's performance is significantly lower, the risk of an on-site audit increases. But first, inspectors will ask you to explain the reasons for the low performance. We have prepared an explanation template for you.
On average, the tax burden across the country decreased by 0.1 percent compared to 2014 figures. This, for example, happened in food production (-1.2%); textile and clothing production (-0.3%); sale and rental of real estate (-0.3%). In chemical production, metallurgy and mechanical engineering, indicators increased by 1, 0.7 and 1.2 percent, respectively.
The profitability of goods, works and services sold in general for 2015 increased by 0.7 percent. And a strong jump, in particular, occurred in such industries as chemical production (+10.6%), fishing (+26.2%) and metallurgy (+6.1%). The decrease in profitability affected, for example, wood processing industries (-0.7%), wholesale trade (-0.5%) and communication services (-2.1%).
In the articles “New safe profitability for your company” and in the form of tables, we present new indicators in comparison with 2014 and 2013, because inspectors still have the right to check these periods. In addition, inspectors evaluate workload and profitability over the past three years. And if the company’s performance has been declining for three years, then this is a reason to come for an inspection.
How to calculate profitability
Inspectors will determine the level of profitability based on your financial statements for 2015. Deviations from industry averages of less than 10 percent downward (k) are acceptable. Otherwise, inspectors will suspect that the company is understating income tax and VAT. Calculate profitability using two formulas:
Example 1. How to calculate the profitability of goods, works, services and assets sold
Torgsnab LLC is engaged in chemical production. Sales profit for 2015 amounted to 1.3 million rubles. The cost of goods sold is 7 million rubles, and the value of assets is 6 million rubles. The company's return on goods sold was 18.6 percent (RUB 1,300,000: RUB 7,000,000 × 100%). And the return on assets turned out to be 21.7 percent (1,300,000 rubles: 6,000,000 rubles × 100%).
The company's profitability indicator for goods, works and services sold is below the industry average (18.6%< 33%). Налоговики могут потребовать объяснений, почему рентабельность недотягивает до нужного уровня. Что касается рентабельности активов, то у компании она выше средних значений (21,7% >10.1%). There should be no questions from the inspectorate on this matter.
Tax authorities still allow a negative return on assets with a positive return on goods, works, and services. This is possible, for example, if you sell goods at a profit, but overall the activity is unprofitable, and these losses are not covered by assets. In 2015, this is permissible only in four types of activities - wood processing, production of mineral products or transport, hotels and restaurants. In the leather industry, both assets and goods should have a positive profitability since 2015.
How to calculate a company's tax burden
The level of your tax burden should not be lower than the industry average (k). But in practice, minimal deviations of a few tenths of a percent are not considered significant.
Include in the calculation all the taxes that the company pays as a taxpayer - VAT, income tax, property tax, etc. Also take into account personal income tax, despite the fact that you pay it as an agent and in fact it is a tax of an individual, not a company . As we found out at the Federal Tax Service, inspectors calculate the company’s tax burden taking into account these revenues too. The argument is that the tax base for personal income tax is formed by the company itself, and not by the people receiving income from it. This means that the company is responsible for ensuring that the tax reaches the budget in a timely manner. In addition, it is even beneficial for you to take into account personal income tax in the calculation. Due to it, the tax burden becomes higher, but the risk of claims from tax authorities, on the contrary, decreases. Insurance premiums do not include it in the load calculation.
Example 2. How to calculate the tax burden for 2015
Mir LLC operates in the textile industry. In 2015, it received revenue of 150 million rubles. (without VAT). During the same period the following was paid to the budget:
Income tax - 10.2 million rubles;
VAT - 25.3 million rubles;
Property tax - 1.3 million rubles;
Personal income tax - 2.5 million rubles.
The total amount of transferred taxes for 2015 amounted to 39.3 million rubles. (10,200,000 + 25,300,000 + 1,300,000 + 2,500,000). The tax burden for 2015, taking into account agent personal income tax, was 26.2 percent (RUB 39,300,000: RUB 150,000,000 × 100%). This figure is above average (26.2% >7.8%). This means that the inspectors will have no complaints about the company’s tax burden.