Safe tax burden by region. Low tax burden on vat explanation, sample. The nuances of the tax burden for different types of entrepreneurs
Calculation of the tax burden in 2020 is a special procedure that allows the taxpayer to independently control the level of fiscal burden within the framework of the current legislation. Let us remind you that even a slight change in this indicator can arouse particular interest on the part of employees. Federal Inspection... In this article we will tell you how to calculate the tax burden of an enterprise.
General Provisions
The size of the fiscal burden on economic agents is not a “ghostly” indicator or an abstract planned value. No, the tax burden is the amount of taxes, fees and contributions that is determined for an economic entity depending on its type of activity, scale of production and staffing.
In other words, the volume of fiscal payments to the budget for almost every subject is determined. More precisely, the officials have determined only border values. Deviation from these indicators indicates significant changes in the financial and economic life of an entrepreneur or organization, which arouses keen interest on the part of the Federal Tax Service.
We described in more detail what values have been set for 2020 in the article "Tax burden by type of activity: the Federal Tax Service is coming to us". Next, we will determine how to calculate the tax burden of an enterprise using a specific example.
Tax burden: calculation formula
So, the size of the fiscal encumbrance is the ratio of the amount of fiscal payments of an economic entity, calculated in percentage terms, to the amount of revenue received, determined from the data accounting during the reporting period.
You need to calculate the indicator using the formula:
For correct counting, so important indicator Consider the following guidelines:
- Include in the calculation all amounts of fiscal payments that were accrued by the taxpayer in the reporting period.
- Consider the payments that the company pays as tax agent... For example, also include personal income tax on employees in the calculated data.
- Exclude import VAT amounts.
- Do not include customs duties payable under applicable law.
- Also, do not include the amounts of accrued insurance premiums in the calculation.
Other calculation methods
Taxpayers have the right to use other methods of calculating the tax burden for conducting an independent audit. So, officials have provided two ways.
Method number 1. Calculation of income tax.
- sheet 02, line 180;
- sheet 02, the sum of lines 010 and 020.
Currently, the values for which the Federal Tax Service initiates an on-site audit have not been established. The indicators of previous years were as follows: at least 1% - for a trading company, and at least 3% - for other organizations, including for contracting companies and manufacturing enterprises.
Method number 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 accrued tax is calculated. If the obtained value is 89% or more, then this will interest the Federal Tax Service.
Low values of the amounts of VAT payable cannot indicate that the taxpayer deviates from paying taxes and fees. Such a conclusion can only be made based on the results of the inspection.
Calculation of the tax burden of an enterprise using the example of 2020
Conditions for settlements:
LLC "VESNA" is engaged in activities in the field of hotel and restaurant business. The company uses OSNO. According to accounting statements, revenue for 2017 (line 2110 of the report on financial results) - 65 million rubles.
Data tax reporting for 2017:
- income tax declaration - 1,750,000 rubles;
- VAT - 1,670,000 rubles;
- transport tax - 450,000 rubles;
- property tax - 780,000 rubles;
- Personal income tax - 1,200,000 rubles.
The amounts of paid insurance premiums are not taken into account in the calculation.
An example of calculating the tax burden:
Nal. load = 65,000,000 / (1,750,000 + 1,670,000 + 450,000 + 780,000 + 1,200,000) × 100% = 65,000,000 / 5850 × 100% = 11.11%.
According to the Federal Tax Service: the minimum value of cash. load for hotels and restaurants in 2017 - 9.5%. 11.11% for OOO Vesna is more than the minimum value determined by the Federal Tax Service (9.5%).
Decrease in the indicator: what will happen
If the value of the indicator is below the average for a specific type of activity, then the Federal Tax Service is entitled to:
- Call the head of the company for a personal conversation. The meeting will be conducted by the head of the Federal Tax Service at the place of registration or his deputies. During the conversation, the representative of the Federal Tax Service will find out what is the reason for the decrease in the fiscal burden. The main purpose of the meeting: to identify fly-by-night firms, dishonest taxpayers, illegal transactions and operations.
- Initiate an on-site check. The Inspectorate will include the "problematic" taxpayer in the plan of control and audit measures, in which it will: conduct a thorough check of the accounting and tax accounting, primary and accounting documents confirming the facts of economic activity.
If the company evades the fulfillment of the instructions of the Federal Tax Service, the 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 Federal Tax Service Inspectorate may freeze the company's accounts. That is, any financial operations will be impossible. Also, officials can apply to the courts to initiate administrative or even criminal prosecution on the facts of tax evasion and other fiscal payments.
The tax burden is one of the key performance indicators of the company. In this article, we will tell you what this indicator is for, what it affects and how to calculate it.
There are two concepts of tax burden: absolute and relative. Absolute is the total amount of taxes and contributions that the company transfers to the budget. Relative is the ratio between the amount of taxes paid and any financial performance, for example, revenue.
Example
The absolute tax burden of the company for the year is 1.5 million rubles.
Relative - 12% of revenue.
That is, the absolute burden simply shows how much taxes the company paid. This is not a very informative indicator for the tax office, it is needed more by the company itself for analysis. The relative tax burden characterizes how much of the company's money goes to the budget. In this article, we will talk about it.
What is the company's tax burden ratio for?
Tax burden ratio is an indicator used by tax authorities when they analyze the details of companies and choose who to include in the on-site audit plan. The lower the tax burden, the more likely the organization will be suspected of violating the RF Tax Code and included in the plan.
In the Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected]"On approval of the Concept of the tax audits»Lists the criteria by which the organization falls into the risk zone when drawing up an audit plan. The first item on the list is that the tax burden on business is less than the industry average.
In addition, banks, among others, use the indicator of the tax burden when they decide whether to issue a loan to an organization. And banks also control the tax burden in order to comply with the "anti-money laundering" law of 07.08.2001 No. 115-FZ. So, according to Methodical recommendations The Central Bank of the Russian Federation No. 18-R, approved in 2017, if the amount of tax payment is less than 0.9% of the total turnover of the account, then this is a sign of a “bad” client. The bank may refuse to serve such a client.
How to calculate the tax burden of an organization
According to the Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected] the total burden is considered as the ratio of all taxes paid.
In a letter dated June 29, 2018 No. BA-4-1 / [email protected] The FTS has specified the calculation procedure:
the proceeds must be taken without VAT and excise taxes;
the amount of taxes includes the personal income tax paid;
insurance premiums are not included in the calculation.
The resulting indicator should be compared with the data from Appendix 3 of the same order, where the FTS annually publishes averaged data by industry.
Tax burden by type economic activity at the end of 2018 ()
The table also provides information on the fiscal burden on insurance premiums.
Example
Construction organization by data tax returns paid RUB 950 thousand for 2018. taxes, including personal income tax. Insurance premiums - 430 thousand rubles. The company's revenue in 2018, excluding VAT, amounted to RUB 10.5 million.
Total tax burden:
950 000 / 10 500 000 * 100 = 9,05
Tax burden on insurance premiums:
430 000 / 10 500 000 = 4,1
Let's compare the obtained coefficients with the average load by industry for 2018. For construction, average cumulative load- 10.4, for insurance premiums - 4.4.
The company from our example has indicators below the industry average, which means it falls into a risk zone and is likely to be included in the audit plan.
It happens that incompetent inspectors, when calculating the tax burden, do not take all indicators, for example, only income tax, but compare them with the industry average burden from the specified letter. So they get the wrong picture with an underestimated tax burden and ask the organization for clarification. In such a situation, send your calculation to the tax office, taking into account all taxes, and explanations for the calculation.
You can check the tax burden of the company and compare it with the industry average indicators using a special service on the FTS website "Tax calculator for calculating the tax burden." It is suitable for those who pay taxes on common system The service allows you to compare your tax burden, including for individual taxes, with the average values for the industry by region. The service also contains information about the average salary level, calculated on the basis of 2-NDFL certificates.
Any organization wants to pay less taxes. This is normal and not prohibited unless illegal optimization techniques are used. On the other hand, if a company needs to lower its payments and deviate from the industry averages, they come to it with due diligence. 1C-WiseAdvice carefully monitors that the load always remains in the safe area and does not deviate from the reference values by more than 10%. This makes it possible not to attract the attention of the Federal Tax Service and reduce the risk of an on-site tax audit to practically zero.
Personal income tax load
Letter of the Federal Tax Service dated 25.07.2017 No. ED-4-15 / [email protected] defines the tax burden of individual entrepreneurs on personal income tax as the ratio of the calculated personal income tax from entrepreneurial activity to the total amount of income from this activity.
If the personal income tax burden is low, the entrepreneur will be summoned to a commission in tax office... But what is considered a low tax burden - the letter does not say.
But in the same letter there is another criterion - the share of professional deductions for calculating personal income tax. If this share exceeds 95%, the individual entrepreneur becomes a candidate for a call to the commission.
As for organizations, here the tax authorities analyze not the relative burden of personal income tax, but the dynamics of the amounts paid. Inspectors analyze the indicators of 6-NDFL reports and call the commission if:
- personal income tax revenues decreased by more than 10 percent compared to the previous quarter or year;
- on amounts of personal income tax concluded that the organization pays a salary less than the average level in the region for this type of activity.
In the same way, they analyze the calculations of insurance premiums and see if the amount of contributions has decreased with the same number of employees.
Income tax burden
In the current documents, there is no methodology for calculating the load separately for income tax. It was spelled out in the letter of the Federal Tax Service dated 17.07.2013 No. AS-4-2 / 12722, which has now been canceled.
But it is possible that tax authorities can still use the same methodology when analyzing the burden of taxpayers.
The calculation formula looks like this:
In the letter mentioned, low is understood as the tax burden:
- less than 3% - for manufacturing enterprises;
- less than 1% - for trade enterprises.
VAT load
The situation is the same as with the income tax burden. The methodology was spelled out in the canceled letter of the Federal Tax Service dated July 17, 2013 No. AS-4-2 / 12722.
But in terms of VAT, tax authorities are much more interested not in the relative tax burden on VAT, but in the specific weight of deductions in the total amount of accrued VAT.
It is calculated as follows:
According to the order of the Federal Tax Service of the Russian Federation dated May 30, 2007 No. MM-3-06 / [email protected] the organization belongs to the risk group if the proportion of deductions exceeds 89%. This is an all-Russian indicator, in different regions this value may be slightly less or more. Information on the safe share of deductions by region can be obtained from
If the percentage of deductions in your company exceeds a safe level, you may be included in the plan of on-site inspections, you may be asked for clarification, or summoned to the commission, where they will persuade you to submit an updated declaration with fewer deductions.
It is useful to check the specific weight of VAT deductions before submitting each declaration. If the specific gravity turns out to be higher than the safe one, you can transfer some of the deductions to the future so as not to attract attention. But you don't have to. If everything is clean and you are ready for questions, get ready to provide explanations and provide supporting documents.
As you can see, there is no single method of calculation, and no one knows exactly what method the tax authorities will use at the local level when they carry out the pre-verification analysis. 1C-WiseAdvice lawyers have many years of experience in the Federal Tax Service, therefore they are able to look at the problem through the eyes of a tax officer.
Contact us for comprehensive accounting services- and you can be sure that the tax burden on your business will never become an object of attention of tax authorities. We always keep our finger on the pulse, and the tax burden is one of the control points that is monitored every time on the eve of reporting.
So, two weeks before the submission of the next tax reporting, we inform the client about the size of the planned tax burden, and also offer options for adjusting it in order to optimize tax payments. And only after agreeing on the proposed options, we do the final calculation of taxes and generate tax reports.
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Calculate the tax burden of the company and check the obtained data with the indicators of the Federal Tax Service. This will enable you to be aware of the risks in advance and prepare for inspectors' questions. Safe indicators of the tax burden by type of economic activity in 2017 - in this article.
The FTS calculates and publishes safe indicators of the tax burden and profitability by type of economic activity on its website www.nalog.ru. If the workload and profitability of the company is less than the average for the type of activity, an on-site inspection is possible.
You can check right now if the inspectors will have questions for your company.
Tax burden by type of economic activity in 2017: how to calculate
Tax burden is an indicator calculated as the ratio of taxes paid to income from financial statements, multiplied by 100%.
Formula for calculating the tax burden of an organization:
the amount of taxes for the calendar year according to reporting data / the amount in line 2110 "Revenue" annual report on financial results x 100%
To calculate the load in 2017, it is necessary to take into account all taxes that the company pays, including personal income tax for employees.
In 2017, insurance premiums are not included in the amount of taxes paid (letter of the Federal Tax Service of Russia dated March 22, 2013 No. ED-3-3 / [email protected]). Most likely, next year tax authorities will include contributions in the calculation, since now they themselves administer these payments and they will have data for the current year. Therefore, when preparing reports for the 1st quarter of 2018, companies will determine the tax burden, including contributions.
In 2017, the tax authorities have the right to check 2014-2016 (clause 4 of Art.89 Tax Code RF). Compare the company's data with the indicators of the tax burden of the Federal Tax Service of Russia over the years. In case of deviations, a check will not be assigned immediately, but reasons may be requested.
The tax inspectorate cannot carry out complete inspections of all organizations, it simply does not have such resources. Therefore, they check those who are more likely to find violations, add additional taxes and fine. For this, on the basis of the pre-audit analysis, the tax authorities draw up a plan of field audits every year.
One of the analysis criteria is the tax burden. If it differs from the industry average, the company becomes a candidate for review. This criterion is spelled out in the Concept of the planning system for field tax audits (approved by order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / 333).
Both the tax burden as a whole and for individual taxes can be assessed. According to the officials, the “bad” indicator of the tax burden is a reason to appoint an on-site inspection, to “dig” deeper when office audit, request clarifications, call the manager for a conversation, etc.
We will tell you how the VAT burden is calculated and how to avoid problems if the indicator differs from the safe one.
How to calculate the VAT tax burden
The analysis methodology and the formula for calculating the tax burden on value added was spelled out in Appendix 4 to the Letter of the Federal Tax Service dated July 17, 2013 No. AS-4-2 / 12722 "On the work of commissions tax authorities on legalization tax base”, But now this letter is not valid.
In Appendix 2 to the Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected] the tax burden is defined as the ratio of the amount of taxes paid according to the reporting data and the turnover (revenue) of the organization. But this order does not provide for the calculation of the load separately for taxes.
You can calculate your load and compare it with the industry average indicators on the FTS website using the Tax Calculator for Calculating the Tax Load service. It is only suitable for companies with a general taxation system. You need to indicate the year of interest, the type of economic activity and the subject of the Russian Federation, and the system will show the industry average indicators for VAT, income tax and total tax burden. By entering your metrics, you can compare your workload with the industry average.
Industry indicators for years are also in Appendix 3 to the order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected], but for the total tax burden, and not separately for taxes.
1C-WiseAdvice takes a risk-based approach. We constantly make sure that the tax burden does not deviate from the reference values by more than 10%. This reduces the risk of an onsite tax audit to virtually zero.
The tax authorities are much more interested not in the percentage of the tax burden on VAT, but in such an indicator as the proportion of deductions. It is calculated by the formula:
Amount of deductions / Total amount of accrued VAT x 100%
According to the Concept of the planning system for field tax audits, if the share of deductions for 12 months is more than 89%, the taxpayer falls into the risk group and becomes a candidate for field audit.
Example
According to the company's four quarterly declarations, the amount of calculated VAT is 3 million rubles, and the amount of deductions is 2.9 million rubles.
Specific weight of deductions:
2.9 / 3 x 100 = 96.67%
This is a very large proportion, it exceeds the safe threshold, and the company needs to prepare for questions and reviews.
A safe deduction rate of 89% is an all-Russian criterion. In the regions of Russia, the indicator of the safe share may differ.
The FTS on its website regularly publishes data from the 1-VAT report by region. In order to calculate the average share of deductions by region, you need to take the indicator of line 210 (the amount of deductions for VAT), divide by the indicator of line 110 (tax to be charged) and multiply by 100.
# Advice from 1C-WiseAdvice
Before submitting the next VAT return, calculate the share of deductions in this return and compare it with the share for your region from the 1-VAT report. If your deduction rate exceeds average level, think about how you explain it tax inspectors... If you do not want to attract attention, postpone some of the deductions to a later period.
Explanation of the low tax burden on VAT for the IFTS
If you have a high share of VAT deductions, this is not a violation, not a reason to charge additional taxes and fine the company. But this is a signal for the tax authorities to pay attention to the company and find out whether it is using aggressive and illegal methods to optimize VAT, whether it is a link in the money laundering chain. Most likely, you will be asked for explanations or summoned to the commission to the inspection.
If you lead a real economic activity and you have nothing to hide, your task is to prove to the tax authorities that you are not doing anything illegal, and that large VAT deductions have good reasons.
The reasons for the low tax burden on VAT may be as follows:
- At the end of the quarter, the organization purchased a large quantity of the item, and sales of this item are expected in the next quarter and beyond.
- The company bought expensive equipment and the deduction from its cost overlapped the "outgoing" VAT.
- Sales fell due to the seasonality of the business, but the cost of doing business remained the same.
- Suppliers raised prices for raw materials, and in connection with the decline in sales, selling prices for products had to be reduced.
- The company is just starting its activity, the sale of products has not yet been established, and the costs of purchasing equipment, raw materials, etc. - many.
The explanation for the low tax burden on VAT might look like this:
In response to your request No. 2147 of 04.11.2019 for explanations about the high share of VAT deductions in the declaration for the third quarter of 2019, Success LLC reports the following.
In July 2019, the company purchased new equipment in the amount of RUB 1,560,000, incl. VAT RUB 260,000 The deduction for this equipment is declared in the declaration for the relevant period. At the same time, due to the summer vacation period, sales in Q3 2019 fell by 43% compared to the previous quarter.
All this led to the fact that the share of VAT deductions amounted to 93%. In Q4 2019, we expect an average increase in sales of 50%, which, together with the absence of large purchases, will lead to a decrease in the share of deductions and an increase in VAT payable.
Applications:
- agreement with the equipment supplier No. ____ dated ____________;
- a copy of the order on putting the equipment into operation No. _____ dated _____________;
- copies of invoices from suppliers; report on sales volumes for the III quarter of 2019.
In terms of the tax burden, businessmen are caught between two fires. On the one hand, there is a natural desire to optimize payments and have a minimum tax burden. On the other hand, as soon as the company manages to save more, even by legal means, it immediately comes under the scrutiny of the tax authorities. It turns out that getting out of the average is risky and you need to be "like everyone else."
During accounting services we constantly make sure that our clients' tax burden always remains in a safe area that does not attract the attention of tax authorities.
In addition, 1C-WiseAdvice specialists know how to effectively and safely reduce the tax burden. Our tax lawyers have many years of experience in the Federal Tax Service, therefore they are able to look at the problem through the eyes of a tax officer and offer a solution that will not attract the attention of fiscal officials.
We will work out optimization methods taking into account the specifics of your business and offer safe options. And if the tax authorities still have questions, we know how to competently fight off suspicions.
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