VAT coefficient for tax. Calculation of the tax burden: formulas, methods, examples

The tax burden- this is an indicator calculated as the ratio of the amount of taxes paid by the taxpayer to the amount of its revenue according to the financial statements, multiplied by 100%. Each organization can calculate it independently using the formula:

The 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 GNP Risk Assessment Criteria, approved by Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected]). 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 plan of on-site inspections (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/ [email protected], Letter of the Ministry of Finance of Russia dated 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 area. That causes certain suspicions in the 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 / [email protected]).

Indicators of the industry average tax burden

The values ​​of the tax burden 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 next year (clause 6 of the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected]). At the moment, the document contains data for the period from 2006 to 2015. And the spread of values ​​across industries is quite large: in 2015 - from 1.4% to 41.5%.

Tax burden indicators for specific taxes

A low level of burden on a specific tax (income tax, tax under the simplified tax system, etc.) may be the reason for selecting a taxpayer in the list of those whose activities are subject to consideration by the commission. Thus, the income tax burden is determined according to the income tax declaration as the ratio of the calculated tax to the amount of revenue and non-operating income, multiplied by 100%. If the value obtained is less than 3% (and for trade organizations - less than 1%), then the load level is considered low. And that means the company will be included in the "commission" list.

The VAT tax burden is defined differently: as the ratio of the amount of VAT deductions for the previous 4 quarters to the amount of VAT accrued for the same period, multiplied by 100%. Here, the load is considered low when the value of the indicator is 89% or more (

VAT tax burden: concept and regulatory framework

Before submitting a declaration, the tax authorities recommend checking the data and calculating the tax burden on your own.

Indicators to pay attention to:

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

Formula and calculation procedure

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

To calculate the specific gravity, you can use the formula:

Nv÷Bn × 100,

Нв - VAT presented for deduction for the reporting period

Bn - taxable base for the reporting period

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

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

VAT(upl) ÷ Btn ×100

1. Calculation of VAT liabilities as a whole - the ratio of VAT calculated for transfer to the amount of bases subject to taxation

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

Bnvn - taxable base in the domestic Russian market (Σ p. 010; 020; 030; 040; 050; 060; 070 g 3 section 3)

Bn 0% - tax base, taxable at the "0" interest rate (Σ line 020 under section 4).

The line coordinates are given for the VAT declaration form, which was approved by order of the Federal Tax Service dated 10/29/2014 No. ММВ-7-3 / [email protected] operating in 1 sq. 2016

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

Indicators that affect the company's tax burden

As can be seen from the above formulas, each initially contains the calculated VAT to be transferred. For its calculation, the following data are used:

1. The tax base. The higher it is, the greater the amount of tax to be transferred;
2. Sum tax deductions presented in the shopping book. How this indicator the higher, the lower the amount of VAT to be transferred;
3. The amount payable is reduced by the amount of VAT calculated on the construction and installation works performed;
4. The amount of tax that was paid to customs officers or to the bodies of the Federal Tax Service (when importing from the EAEU countries) and presented for deduction, reduces the indicator payable;
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 indicator
7. The amount of VAT paid as a tax agent also reduces the level of VAT payable.

The following positions influence the indicator of the taxable base, which is also involved 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 in Articles 146, 147, 148 149, 150 of the Tax Code of the Russian Federation;
3. Increase the size of the construction and installation base for the company's own needs;
4. Advances received also increase the base;
5. Selling at 0 interest also reduces the tax base.

Example #1 of tax burden calculation

Let's look at an example of how the incoming VAT on the tax burden enterprises.

1. In the 1st quarter of 2016, Assorti LLC purchased goods with a value of 3,923,500 rubles. (Including VAT RUB 598,500)
2. Sold for 4,618,200 rubles. (including VAT RUB 704,471.18)
3. Add. Expenses (delivery, consulting services, etc.) - 397,300 rubles. (including confirmed VAT 60,605.08 rubles).
4. VAT payable RUB 45,365.10 (704,471.18 - 598,500 - 60,605.08).
5. Profit before tax: 3,913,728.82 - 3,325,000 - 336,694.92 - 45,365.10 = 206,668.8 rubles.
6. Income tax RUB 41,333.76 (206,668.8 × 20%).
7. Net profit amounted to 165,335.04 (206,668.8–41,333.76)

Consider typical wiring

Calculate the share of VAT recoverable:

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

Calculate the tax burden on the company:

45,365.10 (VAT upl) ÷ 3,913,728.82 (Bn) × 100 = 1.16

Example #2 tax burden calculation

If the company LLC "Assorti" purchased goods and materials without VAT, but at a lower price. The cost of goods and materials is 3,000,000 rubles. without VAT. Sold for 4,618,200 rubles. (including VAT RUB 704,471.18) Add. Expenses (delivery, consulting services, etc.) - 397,300 rubles. (including confirmed VAT 60,605.08 rubles). VAT payable RUB 643,866.10 (704,471.18 - 60,605.08). Profit before tax: 3,913,728.82 - 3,000,000 - 336,694.92 - 643,866.10 = - 66,832.2 rubles.

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

Share of VAT deductible

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

The tax burden for VAT in this case will be:

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

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

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

Thus, many factors influence the tax burden indicators. But, if a company wants to reduce tax risks and provide reasonable and documented grounds for confirming VAT, then its chief accountant needs to calculate the tax burden both for VAT and for corporate taxes in general.

The so-called Concept of the planning system for field tax audits was approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. ММ-3-06/333. It allows you to understand how much your business is at risk of falling under an on-site tax audit. One of the main criteria in this case is the tax burden by type of economic activity. In mid-May 2018, the Tax Service of Russia 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 company (IP) can compare them with its own value.

Composition of activities

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

Types of indicators

It should be noted that the coefficients of the tax burden by type of economic activity in the Concept of on-site inspections of the Federal Tax Service are always presented in tabular form. And there are 2 types:

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%.

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

What is a tax burden?

The tax burden (HN) is understood as an indicator defined as the quotient of dividing the amount of taxes paid (N) to the turnover (revenue) (O) (clause 1 of Appendix No. 2 to the Order of the Federal Tax Service dated 30.05.2007 No. MM-3-06 / [email protected]):

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

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

For example, in 2017, the average tax burden for industries as a whole amounted to 10.8%, incl. in agriculture - 4.3%, in construction - 10.2%, in trade - 3.2% (Appendix No. 3

Accordingly, if the tax burden of a taxpayer is below its average level for business entities in a particular industry (type of economic activity), the risk of appointing 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 Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected]).

All taxes paid by the organization or individual entrepreneur are involved in the calculation of the tax burden, 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 (Letter of the Ministry of Finance dated 01/11/2017 No. 03-01-15 / 208, Letter of the Federal Tax Service dated 06/29/2018 No. BA-4-1 / [email protected]).

We talked about how you can make explanations for the request of the Federal Tax Service to reduce the tax burden.

VAT tax burden

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 the taxpayer can rely when deciding whether, from the point of view of the tax authorities, he pays one or another tax enough. Nevertheless, both the inspectorate and the taxpayer can make such a calculation. And insufficient, in the opinion of the tax inspectorate, the value of the tax burden on VAT can attract to the taxpayer increased attention. So, based on the above algorithm, for the VAT tax burden, the calculation formula for 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 (excluding VAT) and other income 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 interested in such an indicator as the share of tax deductions in the amount of VAT accrued for 12 months. We talked about what is meant by a safe share of VAT deductions in a separate article.

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

By the indicator with which the taxes paid are compared.

HH \u003d (NP / V HP) x 100%,

where NN 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 determining the impact of a change in the structure of taxes on the tax burden indicator, since the tax burden calculated using this method characterizes only the tax intensity of the products (works or services) produced and does not give a real picture of the tax burden of the taxpayer.

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

So, the size of the fiscal burden is the ratio of the amount of fiscal payments of an economic entity, calculated as a percentage, to the amount of revenue received, determined according to 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 the amounts of fiscal payments that were accrued by the taxpayer in the reporting period.
2. Take into account the fees that the company pays as a withholding agent. For example, personal income tax for employees should also be included in the calculation data.
3. Exclude import VAT amounts.
4. Do not take into account customs duties paid under current legislation.
5. Also do not include the amount 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 Vesna LLC 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, using this indicator, determines the magnitude of the risk of appointing a tax audit; The Federal Tax Service through it remotely analyzes the work of the company in its direction and determines whether an audit is needed.

This aspect of the work of the tax authorities is disclosed in more detail in the letter of the Federal Tax Service of Russia dated July 17, 2013 No. AC-4-2 / [email protected], which describes how to analyze the reporting of taxpayers with the help of which methods.

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

VAT tax burden. This indicator is the result of dividing the amount of tax reflected in the declaration payable by the amount of the tax base.

Attached to this letter is Appendix No. 4, which contains calculation formulas for both indicators.

The given indicators in the complex are used by the Federal Tax Service as criteria for selecting candidates for tax audits. First, a pre-test analysis is carried out, where the VAT burden, together with the size of the share of this tax, are the main estimated indicators. If their size does not fit into the scope of what is permitted, at first they will certainly be appointed desk audit, then the taxpayer will be asked for explanations, and finally, if the excuses are not accepted, an on-site audit is scheduled.

Despite the openness of the Federal Tax Service for taxpayers, the specialists of the service do not publish anywhere which VAT burden should be considered low, and which one should be considered high. However, you can focus on income tax. If we act similarly, then a low load should be considered an indicator of 3% or less if these are companies - manufacturers of 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. It can be viewed as a relative or absolute value.

The amount burdening the entrepreneur due to his taxpayer obligations, expressed as 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 income, optimize the business, and evaluate its profitability.

The tax authorities interpret the tax burden as a measure that characterizes the funds that an entrepreneur allocates from a business for their tax expenses. This approach is relative, as 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 the entrepreneur and the profitability of his business.

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

Aggregate load

HH = SnOg x 100% / SVg - VAT,

НН - tax burden; СнОг - the amount of taxes paid according to the report in the tax year; СВг - the amount of revenue from accounting documents corresponding to the tax annual period; it does not include VAT and excises. This methodology has been developed and recommended for use by the Ministry of Finance of the Russian Federation.

The load will be recognized as low and will cause close attention of the tax authorities if the calculated indicator is less than the industry average values ​​updated annually on the website of the Federal Tax Service.

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

EXAMPLE. Let's calculate the load of the conditional Dolgozhdan LLC, 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 amounts of 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 for 750 thousand rubles was withheld from the salaries of employees. Insurance premiums, as well as transfers to the Pension Fund, do not matter 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. We 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 give explanations.

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

The Federal Tax Service will alert if it turns out to be below the following indicators:

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

HHp \u003d Np / (Dr Dvn),

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 data of the profit declaration; Двн - other (non-operating) income of the organization according to the data of the same declaration. The result obtained multiplied by 100%.

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

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

   VAT tax = VAT / Nbrf

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

   VAT VAT = VAT / Nbotot.

1. IP. An individual entrepreneur must calculate the tax burden on personal income tax. To do this, you need to divide the indicator of your declaration by the 3-personal income tax given in the declaration.
2. Payers of the simplified tax system must take the level of their load, accrued in accordance with the declaration, and divide it by income in accordance with 3-personal income tax.
3. Entrepreneurs at ESHN divide, respectively, the indicators of their tax by the amount of income according to the 3-personal income tax declaration.
4. Those who chose OSNO, summarize 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 yet mean mandatory penalties: they can only be imposed based on the results of an audit, the risk of which naturally increases in such a situation.

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

1. Calculation of VAT liabilities as a whole - the ratio of VAT calculated for 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 RUB 704,471.18)
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 RUB 41,333.76 (206,668.8 × 20%).
5. Net profit amounted to 165,335.04 (206,668.8–41,333.76)

Consider typical wiring

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

45,365.10 (VAT upl) ÷ 3,913,728.82 (Bn) × 100 = 1.16

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

Share of VAT deductible

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

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

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

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

Thus, many factors influence the tax burden indicators. But, if a company wants to reduce tax risks and provide reasonable and documented grounds for confirming VAT, then its chief accountant needs to calculate the tax burden both for VAT and for corporate taxes in general.

Category: Banks

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

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

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

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

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

To correctly determine the percentage of deductions, you must:

1. Add up the accrued VAT
2. Add VAT to be deducted
3. Divide the amount of VAT receivable by the amount of VAT payable.

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

The indicator of low tax burden is not evidence of non-payment of taxes. 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 off-budget funds are excluded from the calculations, since not all of them are supervised by the Federal Tax Service. The second document (letter of the Federal Tax Service) contains several calculation formulas for various taxes and certain special taxation regimes.

It is calculated according to the following formula: ННp = Нp / (Dr Dvn), where: ННp - tax burden on income tax; Нp - income tax based on the results of the annual declaration; Dr - sales income determined according to the data of the profit declaration; Dvn - other (non-operating) income of the organization according to the same declaration. The result obtained 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 suffered losses in the amount of 66,833.2 rubles.

and the letter of the Federal Tax Service No. AS-4-2 / ​​12722. This or that formula reflects the indicator depending on the purpose of the calculation. Here is an example of the most common formula that will help you determine the status of your "tax burden" indicator.

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

Additionally

Tax burden - a value that shows the level of the tax burden of the 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 System for Planning Field Tax Audits”.

All-Russian classifier of types of economic activity (OKVED)

Tax benchmarking (toolkit)

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

Materials on the topic "Tax control"

VAT tax burden: concept and regulatory framework

Indicators to pay attention to:

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

The formula for calculating the tax burden on VAT is as follows. Those taxpayers who, following the results of several quarters, have the ratio of the amount of VAT to be deducted to the amount of calculated tax from the tax base amounted to 89% or more will be subject to verification.

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

• 33223.73 / 33559.32 x 100% = 99%

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

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

Nv÷Bn × 100,

Нв - VAT presented for deduction for the reporting period

Bn - taxable base for the reporting period

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

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

VAT(upl) ÷ Btn ×100

VAT (upl) ÷ (Bnvn Bn 0%) × 100, where

Bnvn - taxable base in the domestic Russian market (Σ p. 010; 020; 030; 040; 050; 060; 070 g 3 section 3)

Bn 0% - taxable base, taxable at the "0" interest rate (Σ line 020 under sect.

• Payers of the simplified tax system must take the level of their load, accrued in accordance with the declaration, and divide it by income in accordance with 3-personal income tax.
• Entrepreneurs on the ESHN divide, respectively, their tax indicators by the amount of income according to the 3-personal income tax declaration.
• 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.
• 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 be included in the calculation of the total burden.

Aggregate load

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

1. In the 1st quarter of 2016, Assorti LLC purchased goods with a value of 3,923,500 rubles. (Including VAT RUB 598,500)
2. Sold for 4,618,200 rubles. (incl.

VAT RUB 704,471.18)

Permissible level and calculation of the tax burden on VAT?

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 give explanations. Burden for a specific tax Most often, the tax burden is calculated for VAT and income tax.

Indicators that affect the company's tax burden

The VAT tax burden is defined differently: as the ratio of the amount of VAT deductions for the previous 4 quarters to the amount of VAT accrued for the same period, multiplied by 100%. Here, the load is recognized as low if 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 presented in the purchase book. The higher this indicator, the lower the amount of VAT to be transferred;
3. The amount payable is reduced by the amount of VAT calculated on the construction and installation works performed;
4. The amount of tax that was paid to customs officers or to the bodies of the Federal Tax Service (when importing from the EAEU countries) and presented for deduction, reduces the indicator payable;
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 indicator
7. The amount of VAT paid as a tax agent also reduces the level

   VAT payable.

The following positions influence the indicator of the taxable base, which is also involved 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 in Articles 146, 147, 148 149, 150 of the Tax Code of the Russian Federation;
3. Increase the size of the construction and installation base for the company's own needs;
4. Advances received also increase the base;
5. Selling at 0 interest also reduces the tax base.

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

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

H \u003d (UN - UNA): V 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 transferred personal income tax is not taken into account in the total amount of taxes paid. After all, in relation to his 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 from the income of a foreign company, VAT withheld when renting state property.

Payment of taxes is determined by the cards of 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 this year. It turns out that the calculation includes the amount of taxes paid in current year for the previous one, and do not include amounts paid in next year for the current one.

However, it is not clear whether the amount of VAT refunded from the budget should be deducted from the total amount of taxes paid. After all, in fact, it reduces the level of tax burden. Based on a literal interpretation of the provisions of the Concept, the amount of taxes paid should be determined without any exceptions.

The revenue figure should be taken from the income statement, that is, minus VAT and excises.

After calculating the tax burden, the presence and size of the deviation from the industry average is determined. They are given in Appendix N 3 to the Concept. A footnote to this Appendix states that the 2010 figures are made without taking into account premium income. This means that the calculation of the tax burden for this year must also be made without taking them into account.

If the tax burden turns out to be lower than the industry average, then the company will most likely be considered as an object of a more in-depth pre-audit 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 trace 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, income tax - 8 million rubles, other taxes - 1 million rubles, including personal income tax - 0.5 million rubles. At the same time, in addition to personal income tax, the organization did not transfer other taxes as a tax agent. Revenue without 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 for 2010 was 15.4%. Consequently, LLC Kompaniya's tax burden is less than the industry average (8.9% (amp)lt; 15.4%), almost twice.

H \u003d: B x 100,

where INP - the value of line 180 "The 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 restored tax amounts" section. 3 VAT returns;

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

TN - 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 the numerator will have more values. With this method, the amount of VAT declared for reimbursement from the budget will be included in the calculation, that is, it will reduce the level of the tax burden (see example 2 below).

Example 2. Let's add the conditions of example 1. Let's assume that 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. The amounts of taxes accrued as a tax agent are not included in the calculation.

H \u003d (UN - UNA): (V DU PP PD) x 100,

where DU - 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 income statement;

PD - the value of the line "Other income" of the income statement.

Example 3. Let's continue example 1. In addition to revenue, in the profit and loss statement for 2010, LLC "Company" reflects interest receivable - 0.5 million rubles. 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 Councilor

civil service of the Russian Federation 1st class

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

1. Call the head of the enterprise for a personal conversation. The meeting will be held by the head of the IFTS 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 reducing the fiscal burden. The main purpose of the meeting: to identify one-day firms, unscrupulous taxpayers, illegal transactions and operations.
2. Initiate field inspection. The Inspectorate will include the "problem" taxpayer in the plan of control and auditing measures, which will include: a thorough check of accounting and tax accounting data, and study of primary and accounting documents confirming the facts of economic activity.

If a company evades compliance with the instructions of the Federal Tax Service, inspectors have the right to apply more effective methods impact. Moreover, such methods can have a negative impact on the activity of the subject. For example, in exceptional cases, the IFTS may freeze the accounts of an enterprise. That is, any financial transactions will be impossible.

Tax burden calculator

VAT deductible 99 90 66 833.2 Enterprise losses Share of VAT deductible 60 605.08 (Nv) ÷ 3 913 728.82 × 100 = 1.55 upl) ÷ 3,913,728.82 (Bn) × 100 = 16.45 Comparing the 2 options, we can conclude that the purchase of goods and materials from a VAT non-payer is fraught with a decrease in net profit (and in this case led to losses) due to an increase in expenses. The taxpayer is not threatened with an audit by the Federal Tax Service based on the results of the company's activities for 1 sq.

How to calculate the VAT tax burden

E.V. Melkonyan

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

If the amounts of VAT deductions are 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 a refund always means an additional check of the company's activities, during which controllers will most likely find flaws in the tax base, and part 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. Expenses (delivery, consulting services, etc.) - 397,300 rubles. (including confirmed VAT 60,605.08 rubles). VAT payable RUB 643,866.10 (704,471.18 - 60,605.08).

Profit before tax: 3,913,728.82 - 3,000,000 - 336,694.92 - 643,866.10 = - 66,832.2 rubles. That is, the organization suffered losses in the amount of 66,833.2 rubles.

To calculate the share of VAT deductions, you need to divide all deductions for the tax period by the total tax accrued and multiply by 100 percent. The legislation does not provide for liability for excess deductions, 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 VAT charged. In this case, the organization may become a contender for an on-site tax audit.

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