Tax burden coefficient by type of economic activity. Formula for calculating the tax burden Tax burden statistics

Tax officials have updated the average tax burden by type of activity in 2018. Check your data with the new tax burden for income tax and contributions. If they do not agree, prepare explanations for the inspectors in advance. Perhaps they will arrange for the inspectors and you will avoid an on-site inspection.

What is the tax burden and where can I get its values?

The tax burden is the share of revenue that an organization pays in the form of taxes. Based on the results of the year, the Federal Tax Service calculates the average indicator for each industry. The Federal Tax Service approved the indicators of the tax burden by type of activity for 2018 in Appendix 3 to Order No. ММВ-3-06/333 dated May 30, 2017 and published it on the official website in the section “Taxation in the Russian Federation” → “Control work” → “Concept of the planning system” on-site tax audits." For the values ​​of the tax burden for taxes and contributions, see the table at the end of the article.

Companies whose tax burden is lower than the industry average risk falling under special control by tax authorities. The Federal Tax Service takes these indicators into account when selecting applicants for an on-site inspection. The tax office will not come with an audit right away. First, inspectors will compare indicators over three years. And if the tax burden falls, they will send a request for reasons for the reduction. The requirement will also come if the tax burden for the previous year is lower than the industry average. Then they can call the manager for a conversation. The tax authorities forbade the chief accountants to go for interrogation on behalf of the director.

How to calculate the tax burden by type of activity in 2018

To determine the tax burden of an organization, divide the amount of taxes paid by revenue according to accounting data for a specific year. Moreover, take into account the amounts paid to the budget, including personal income tax. The Federal Tax Service gave such clarifications in letter No. BA-4-1/12589 dated June 29, 2018. Compare your data with the average level of tax burden by type of activity. If there are discrepancies, prepare explanations in advance. Tax officials may request them before inviting you to a commission and scheduling an on-site audit. Tax inspectors also calculate the burden by industry in their region. It may differ from the federal one. Companies have the opportunity to compare their data only with the federal level. If the regional indicator is higher than the federal one, the company will learn about this from the tax authorities. They will most likely ask for clarification. A special calculator from the experts of the Glavbukh System will help you determine the tax burden of an organization, compare it with the industry average and draw a conclusion about whether your organization has risks of being called to a commission and an on-site tax audit.

Tax burden for income tax in 2018

Inspectors began to more often demand clarification about the low income tax burden. Readers told us about this. Inspectors calculate the tax burden using the following formula.

Tax burden for income tax = Amount of tax from line 180 of sheet 02 of the declaration: Sum of lines 010 and 020 of sheet 02 of the declaration x 100%

Previously, inspectors during inspections were guided by a safe level of income tax burden: 1 percent for trading companies and 3 percent for production (letter of the Federal Tax Service dated July 17, 2013 No. AS-4-2/12722). The Federal Tax Service canceled these recommendations (letter dated July 25, 2017 No. ED-4-15/14490). Now, local inspectors compare a company’s income tax burden with the average in their region for a particular type of activity. They indicate the specific value in the request for reasons for low load.

How to calculate the burden of insurance premiums

To compare a company’s workload with the average for a specific type of activity, it must be calculated. Calculate the company's contribution burden using the formula.

Load of contributions = Amount of contributions: Revenue x 100%

Federal Tax Service specialists recommended that when calculating, take the amount of contributions that the company accrued in 2017 and paid in the same year. And contributions that the company accrued in 2016, but transferred in 2017, should not be taken into account, since the company calculated them under Law No. 212-FZ, and the Federal Tax Service in its data only takes into account contributions under Chapter 34 of the Tax Code. Take the revenue from line 2110 of the income statement.

Safe tax burden by type of activity in 2018: table

The article provides data by which you can independently check your indicators with updated values ​​of the tax burden on different sectors of economic activity. Such a check allows you to identify deviations in advance and prepare for a possible visit from the tax inspectorate.

The amount of taxes paid by the organization for the period (except for wages) is divided by revenue excluding VAT and multiplied by 100%.

Determination of the tax burden on a legal entity

The result is a figure for the tax burden of the enterprise. Well, all you need to do is find your field of activity in the table and compare the coefficient values. Think, be happy, or continue living an emotionless, calculating life.

Tax burden by type of economic activity, percentage

* — Calculation was made taking into account personal income tax revenues *

** — Calculation for 2012-2015. made without taking into account revenues from the unified social tax and insurance contributions for compulsory pension insurance*

n/a - no data

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Industry average coefficient

Page 1

The industry average coefficient can be differentiated for individual enterprises and workshops depending on the composition of the wage fund. These coefficients are revised when the wage system changes, the ratio of time-based and piece-rate wages, with the development of specialization and cooperation, and changes in the labor intensity of products.

To analyze this coefficient, industry average coefficients are also used. Additionally, it is usually compared to the accounts payable ratio.

Table 27 - 4 presents the most important industry average coefficients. This gives you a general idea of ​​the differences between industries.

Taking this into account, based on reporting data for operating enterprises and the dynamics of changes in these expenses over a number of years, industry average coefficients for other expenses were determined.

In table 2.1 presents the financial ratios of a certain hypothetical company (C Alpha) for a five-year period of its development, and, where possible, industry average ratios for the last year are given.

If construction machines (or mechanisms) are used for less time during the year than the standard number of machine shifts, then to determine their annual volume of work it is necessary to apply the average industry utilization factor (CI), or calculate the coefficient of actual use of machines by time per year, taking into account territorial characteristics their operation.

The ratio is calculated by dividing revenue from sales of products by the average annual value of net receivables. Despite the fact that for the analysis of this ratio there is no other basis for comparison other than industry average ratios, it is useful to compare this indicator with the accounts payable turnover ratio. This approach allows you to compare the terms of commercial lending that the company uses from other companies with the terms of credit that the company provides to other companies.

Tax burden by type of economic activity: table in 2018 from the Federal Tax Service

The ratio is calculated by dividing revenue from product sales by the average annual value of net receivables. Despite the fact that for the analysis of this ratio there is no other basis for comparison other than industry average ratios, it is useful to compare this indicator with the accounts payable turnover ratio. This approach allows you to compare the terms of commercial lending that the company uses from other companies with the terms of credit that the company provides to other companies.

So, for example, if in the central region (as a standard) the industry average coefficient was equal to 1 0, then in other regions it either increased or decreased.

The profitability of all assets of an enterprise is calculated by dividing net profit by the average annual value of the enterprise's assets. This coefficient reflects how many rubles the company needed to receive 1 ruble of profit, regardless of the source of raising these funds. This indicator is one of the most important indicators of the competitiveness of an enterprise. The level of competitiveness is determined by comparing the profitability of all assets of the analyzed enterprise with the industry average ratio.

The profitability ratio of all assets of an enterprise (return on assets) is calculated by dividing net profit by the average annual value of the enterprise's assets. It shows how many monetary units the company needed to obtain one monetary unit of profit, regardless of the source of raising these funds. This indicator is one of the most important indicators of the competitiveness of an enterprise. The level of competitiveness is determined by comparing the profitability of all assets of the analyzed enterprise with the industry average ratio.

Some stock market specialists argue that the reason high-growth stocks have high P/E ratios is because their EPS ratios are expected to rise. But this statement is misleading. As was seen in Section 9.3, for Normalprqfit Co. The primary reason is likely to be specific investment opportunities that could result in future rates of return on these additional investments exceeding the market discount rate. For example, suppose you are trying to value the common stock of Digital Biomed Corporation, which is a hypothetical company in the pharmaceutical industry that uses biotechnology to develop new drugs. Applying the industry average P/E ratio results in Digital Biomed Co.'s final share price. However, let's assume that the actual price at which Digital Biomed i Co. shares are trading. How can this difference be explained?

The results are shown in the Unweighted Industry Average column. The advantage of the method is its simplicity and the fact that when calculating five-year averages, a number of technical issues are removed, but the analyst must understand that the use of unweighted industry averages for one year can cause misconceptions. A clear example is the industry return on equity for 1983. It includes a negative 29.6 percent for Borman, which sharply lowers the industry average even though the company itself accounts for only 2 percent of the total profits and assets of the seven companies.

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11.05.2017

The tax burden is a key indicator for tax inspectors. It shows what proportion of your income the taxes accrued to you take. Senior partner of Rykov Group Pavel Penkin, as part of his new project, talks about how tax authorities can use information about your taxes against you and explains why #schemes don’t work anymore.

Low load is a signal that taxes are underestimated. The inspectorate takes special control of such payers: checks account statements, calls them to commissions, and looks for shell companies among their counterparties.

TAX BURDEN BY TYPE OF ECONOMIC ACTIVITY, IN PERCENTAGE

If the pre-audit analysis confirms that the load is low due to violations, the payer is assigned an on-site inspection.

How to calculate the tax burden

The load is calculated as a percentage separately for each year using the formula:

Tax burden = ((Amount of accrued taxes for the year)/(Amount of revenue for the year))?100%

For the calculation, it is the taxes accrued and not paid for the year that are taken. This is because the accrual can be in one year, and the payment goes to the next. If you count by payment, the load may turn out to be less than it actually is.

Data on accrued taxes must be taken from declarations.

Taxes that are assessed as a tax agent, for example, personal income tax, are also taken into account. But insurance premiums for employees are not included in the calculation.

The amount of the organization’s revenue is taken from line 2110 “Revenue” of the annual report on financial results.

Entrepreneurs take revenue (income) from the 3-NDFL declaration or according to the simplified tax system.

The tax office can separately check the income tax burden. It is calculated according to the formula:

Income tax burden = ((Amount of accrued income tax)/(Amount of revenue and non-operating income))? 100%

The data must be taken from the income tax return.

To understand whether your workload is normal or not, you need to compare it with the average in Russia for the type of activity that is your main one.

To do this, you need to select the most suitable one in Appendix No. 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/333@ (available at the link: http://www.nalog.ru/rn77/taxation/reference_work/conception_vnp/) suitable type of activity and look at the value in the column with the desired year. This will be the standard with which you need to compare your workload for this year.

For example, the average load for the type of activity “Wholesale trade” in 2015 is 2.4%, and for construction - 12.7%.

Every year at the beginning of May, the Federal Tax Service of Russia publishes data on the tax burden for the past year. That is, in 2017, load data for 2016 and earlier will be available.

If you separately calculate the income tax burden, then the following standards are: no less than 1% for trade organizations and no less than 3% for all others.

Those payers whose workload is below the average for Russia are included in a special list with whom specialists work to plan on-site inspections.

READ ALSO: WHY THE TAX AUDIT CAME: SELECTION CRITERIA

Reasons for low tax burden

The tax burden is tied to revenue: the more revenue, the more taxes you need to pay. If revenue grows from year to year, but the same or less taxes are paid, inspectors begin to suspect the payer of using schemes.

They may conclude that the payer has artificially increased expenses for income tax or VAT deductions.

Particularly noteworthy is the sharp drop in load compared to last year.

It happens that low load is not associated with violations and is explained by objective reasons, for example:

• The payer applies the special regime of the simplified tax system, UTII, and unified agricultural tax. Since in this case, instead of several taxes, one is paid, the burden cannot be the same as for a payer with the same type of activity, but on a general regime.
• The payer applies benefits. Therefore, with the same income, he will pay less taxes than someone who does not apply the benefit.
• Temporary changes in business. For example, the emergence of new competitors forces a reduction in the selling price at the same costs.

  As a result, revenue will be lower, and taxes will also be lower than before.

If the load is low due to the fact that the payer uses evasion schemes, for example, uses fly-by-night companies, then the Federal Tax Service of Russia recommends abandoning such schemes and bringing the load to a normal level.

In this case, you will have to submit updated declarations and pay additional taxes and penalties. But in this way you can avoid fines and, most importantly, an on-site inspection.

If the low workload is explainable, then it is better to prepare detailed written explanations about the reasons for the tax office.

Return to list

Profit

Consumer complaints
Prefactions
Preferential shares
Preferential duties
Preferential treatment
Preferential trade agreement
Preferences
Incremental costs
Surplus product
Profit
Accounting profit
Gross profit
Earnings before taxes and interest
Earnings per share
Profit is normal
Net profit
Economic profit
Profitability factor
Privatization
Presented costs

The difference between those reflected in the statements prepared in accordance with generally accepted accounting principles, income and all the straight lines expenses for a certain period.

Financial analysis technique
Helfert E.

The excess of income from the sale of goods and services over the costs of producing and selling these goods. This is one of the most important indicators of the financial results of the economic activities of an enterprise and entrepreneurs. Profit is calculated as the difference between the proceeds from the sale of a product of economic activity and the sum of the costs of production factors for this activity in monetary terms. There is a distinction between full, total profit, called gross (balance sheet); net profit remaining after paying taxes and deductions from gross profit; accounting, calculated as the difference between price (sales revenue) and accounting costs, and economic profit, which takes into account opportunity costs (see). Typically, economic profit is less than accounting profit by the amount of the entrepreneur’s uncompensated own costs that are not included in the cost price, which sometimes include lost opportunities. In addition, there may be costs that are not reflected in the balance sheet.

Modern economic dictionary
Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B.

A positive amount of money received from closing a position.

Forex market terms

Specific differences in tax burden by industry

Gorelko A.I., associate professor, Ph.D. n.

Skorina E.I., graduate student

In modern conditions in the Russian economy, one of the pressing problems is the unevenness of the tax burden in different industries. Thus, the tax burden is differentiated by enterprises of various types of economic activity: in the field of extraction of fuel and energy minerals on average 35.6%; at textile enterprises - 5.7%; in the field of wholesale and retail trade, repair of vehicles and household products - 3.8%.

For companies engaged in real estate transactions, the tax burden is 16.8%.

According to the results obtained, the oil sector is burdened with taxes more than other industries. Increasing tax pressure on the oil and gas industry, which is the main donor, in order to solve budget problems could seriously slow down its development.

The tax burden in other industries is much lower, while the difference between the indicators of the first and last industries in the ranking (oil and gas production industry and air transport) is more than 70 times (see Table 1). It should be taken into account that different levels of tax burden are largely due to different structures of production costs.

For example, costs in the oil and gas industry include: 1) wages of production workers and engineering workers and accruals for them; 2) field allowance; 3) cost of materials and electricity; 4) depreciation of fixed assets; 5) wear and tear of low-value and fast-wearing items; 6) services of own auxiliary production; 7) expenses for production transport; 8) costs of management and maintenance of production. The composition and structure of individual types of costs depend on the specifics of gas and oil production.

Costs to the air transport industry include: 1) terminal services are “purchased” as transport duties; 2) rental of storage space; 3) rental of a vehicle; 4) depreciation expenses; 5) costs associated with take-off and landing of the aircraft.

The tax burden by economic sector is shown in Table 1.

Table 1 – Tax burden by individual industries in 2011, %

In industries of the manufacturing sector, the share of costs for the purchase of raw materials and materials is higher than in industries of the extractive sector and the service sector. In addition, a significant share of costs in all industries is the wage fund, therefore costs and profits in these sectors of the economy depend on the number of employees and the level of wages.

The highest level of production volume at the end of 2011 is in the extractive industries, while the oil and gas industry has the most significant level of tax burden. In oil refining and metallurgy, profitability is lower, despite the low level of tax burden.

Thus, the reason for the dissonance of tax pressure in the economy lies in the differences in costs and profitability of industries. Industries with a low level of tax burden are often in a worse financial position than industries with a high level, and increasing taxes on them can lead to massive bankruptcy of enterprises. So, for example, a business in the agricultural industry predominantly has low profits; if the level of the tax burden is raised to the level of the oil and gas refining industry, there will be no agricultural producers left. An increase in the tax burden can make agriculture simply unprofitable.

The significant unevenness of tax pressure is also indicated by the industry’s contribution to the country’s GDP (see Table 2).

Table 2 shows that the smallest imbalances are observed in the oil and gas refining industry: with a tax burden of 35.6%, the industry provides more than 30% of taxes to the budget.

However, it is possible to identify several prosperous industries in which the level of tax burden is relatively low. For example, in metallurgy the share of taxes in turnover is 2.5%, in the chemical industry - 3.1%, in the production of coke and petroleum products - 5.8%. The tax burden of these industries approximately corresponds to the situation in the textile industry, which in Russia has long been in a “deplorable” situation. All these three industries can be combined by the following criteria: high profitability and low tax burden. Thus, the chemical industry is 3rd in terms of profitability and only 19th in terms of tax burden out of 26.

And if metallurgists have modernized their production facilities in recent years, oil refining, despite the low tax burden, still has weak production capacity.

However, the low level of tax burden in metallurgy, the chemical industry and oil and gas refining is largely due to two factors. Firstly, in the structure of their cost, a significant share is occupied by costs that reduce the tax base for VAT. Secondly, these industries are export-oriented (that is, more than a third of their products are sold abroad), and when exporting products, enterprises have the right to deduct VAT.

The analysis showed that the government has the potential for tax maneuver, if necessary, in relation to a number of industries.

But it is unknown to what extent enterprises in various segments of the economy will be able to withstand the additional tax burden without deteriorating efficiency.

Modernization of the country implies the creation of favorable tax conditions for manufacturing industries. However, when the tax burden is reduced in one industry, there may be a desire to increase it in another. Extractive industries may be obvious candidates for tax increases.

Literature:

1. Panskov V. G. Tax burden indicator: problems of determination and role in the tax system. / V. G. Panskov // Tax policy. – 2009.

Safe tax burden indicators.

2. Filimonova E. G. Tax incentives for investment activities

3. Yurchenko V. R. Regulation of the tax burden as a factor in the development of production

4. Yarovaya N.V. Regulation of the tax burden as a factor in enhancing investment and innovation activities of enterprises

5. Data from Rosstat and the Federal Tax Service.

The Federal Tax Service has updated the tax burden by industry and type of economic activity for 2019. 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

* Calculation for 2015 - 2017 was made without taking into account revenues from the unified social tax and insurance contributions for compulsory pension insurance.

The Federal Tax Service calculates and publishes safe indicators of the tax burden and profitability by type of economic activity on its website www.nalog.ru. If the company's workload and profitability are less than the average for its type of activity, an on-site inspection is possible.

You can check right now whether inspectors will have questions for your company.

Tax burden by type of economic activity in 2018: how to calculate

Tax burden is an indicator calculated as the ratio of taxes paid to revenue according to financial statements, multiplied by 100%.

Formula for calculating the tax burden of an organization:

amount of taxes for the calendar year according to reporting data / amount in line 2110 “Revenue” of the annual report on financial results x 100%

To calculate the load in 2018, it is necessary to take into account all taxes that the company pays, including personal income tax for employees.

In 2018, 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/). Most likely, next year the 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 2018, tax authorities have the right to check the years 2014-2016 (clause 4 of article 89 of the Tax Code of the Russian Federation). Compare the company’s data with the tax burden of the Federal Tax Service of Russia over these years. In case of deviations, an inspection will not be scheduled immediately, but reasons may be requested.

Tax burden by industry for 2018

The Federal Tax Service determines the tax burden coefficient by type of economic activity, i.e. the average value for each industry (clause 1 of the audit risk assessment criteria, approved by order of the Federal Tax Service dated May 30, 2007 No. MM-3-06/).

If the level of workload in an organization is lower than the industry average, this may arouse suspicion and the organization will be included in the on-site inspection plan (clause 1, section 4 of the inspection planning concept, approved by order of the Federal Tax Service dated May 30, 2007 No. MM-3-06/ , letter of the Ministry of Finance dated June 23, 2016 No. 03-02-08/36472).

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.

Tax burden indicators by industry for 2018

Safe profitability by type of economic activity 2017

If an organization’s performance differs even slightly from the average, a letter or call to the inspectorate may come.

Tax authorities do not advertise regional indicators. Calculators for calculating regional load are available in the services on the websites of the Federal Tax Service for St. Petersburg nalog.ru/rn78/, for the Kirov region nalog.ru/rn43/. But these are exceptions.

Inspectors can focus not only on Federal Tax Service figures. For example, auditors calculate the average burden for a particular tax and for the region. Company data is compared with them.

If indicators are poor, inspectors call the manager and chief accountant for clarification (subclause 4, clause 1, article 31 of the Tax Code of the Russian Federation). Tax officials also require written explanations in camera rooms on the basis of Article 88 of the Tax Code of the Russian Federation. Inspectors say the low load is an error or contradiction in the declaration. They can also send a regular letter with a proposal to analyze the indicators.

Calculator for calculating the tax burden in 2018

Calculate your company's performance using the formula above or use our Tax burden calculator taxcalc.gazeta-unp.ru. In it you can separately calculate:

• tax burden of the company;
• profitability of goods sold;
• return on company assets.

The service is available to all newspaper subscribers.

How to use the tax burden calculator

In the service, indicate the year for which you calculate the tax burden and select the type of economic activity. Next, write down the amount of taxes you paid for the year.

Line 030 + 040 - 050 (amount payable minus compensation).

If the result is negative, enter the amount with a minus.

Line 180 of sheet 02 + line 040 of sheet 04. Positive number.

The value must be entered with a minus. Write down the amount of overpayment that the company received into the current account or credited during the year (except for VAT and excise tax refunds).

• revenue - from lines 2110
• interest receivable - from lines 2320 financial results report;
• other income - from lines 2340 financial results report.

An example of an explanation for a low tax burden

It is safer to answer any request at least formally. Otherwise, a fine of 200 rubles is possible (Article 126 of the Tax Code of the Russian Federation). In addition, secrecy will arouse suspicion among inspectors; they may begin a pre-inspection analysis for an on-site inspection.

There are two options. The first option is to write a simple unsubscribe. There is no point in answering in detail if tax authorities unfoundedly claim a low burden and do not provide any figures. Ask to formulate the question more clearly. Ask the inspectors what indicators they have calculated for the company and what they must comply with.

If the organization is small, then after a letter with clarification they will most likely be left behind. If the taxpayer is large and important to the inspectorate, then it will conduct an analysis. Then it will become clear which claims the company must respond to.

It is worth describing the reasons in detail if the company risks getting involved in an offsite meeting. Tell us why the indicators were formed, provide calculations and plans for solving the situation.

Poor performance may be temporary, so highlight this and explain why the numbers should improve. If asked about profitability, check the indicator for the main activity. If it is profitable, explain this to the inspectors. Tax authorities are more loyal to losses caused by non-operating expenses.

Questions about workload and profitability are not dangerous. Because of them, 90% of colleagues never updated their reporting. The company is not required to strive for national averages. Tell the tax authorities why you have such indicators, and the auditors will withdraw your claims.

The risk of an on-site inspection is low. In 2016, tax authorities checked only 0.64% of companies that operate, that is, one out of 155.

There are no load and profitability indicators at which an inspection will necessarily come. But if the load is 1% or less, the company will be analyzed for verification.

Based on the results of the analysis, an audit may be ordered under two conditions. Firstly, the company must have signs of schemes, for example, one-day scams in the chains of counterparties. Secondly, the organization must have assets from which the tax authorities will collect additional assessments.

If a company does not have property and money to recover, inspectors are not interested in checking it. After all, then millions of additional charges will freeze and spoil the tax statistics. But there is another risk. Inspectors can pass information on to investigators, and they will take over the investigation themselves. Then a criminal case against the organization’s management is possible.

It is in your interests to convince tax authorities that the company is not involved in fraud. If the workload is extremely low, provide detailed explanations to the inspectors.

Have a question? Our experts will help you within 24 hours! Get answer New

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@). At the 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

A low level of burden for a specific tax (income tax, tax under the simplified tax system, etc.) may become a reason for selecting a taxpayer for 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 (