Tax burden: calculation formula. Instructions, features, examples

The concept of the tax burden today is the central indicator for the selection by the tax inspection of a candidate for a field tax audit. Therefore, the study of this category and its calculation in relation to the enterprise is a very important and significant element of the analysis.

General view

The total tax burden represents the total amount of financial resources that are payable in the form of import customs duties (with the exception of special types of duties caused by the application of measures to protect the economic interests of the Russian Federation when conducting foreign trade in goods in accordance with the legislation of the Russian Federation), federal taxes ( excluding excise taxes, value added tax on goods produced in the territory of the Russian Federation) and contributions to state extra-budgetary funds on the day the investment project starts financing.

Currently, the concept of tax burden can be considered in two aspects:

• In absolute terms. The amount of specific tax values ​​to be paid. This amount is interesting directly for the enterprise - the payer of taxes.
• In relative value. As a share (percentage) of the amount of taxes that must be paid to the budget, to a specific base. This indicator is often used for various calculations, analyzes and forecasts of the company.

Calculation base

The basis for calculating the relative magnitude of the load is based on such indicators with which it is necessary to compare tax payments and assess the degree of influence on the company's profitability and its profitability for a certain period. Among these values, we highlight:

• revenue (with or without VAT);
• income from sales;
• tax base for a specific tax;
• accounting or tax profit;
• the planned amount of revenue.

It should be noted that the share of taxes can be determined not only in relation to their total amount, but also in relation to certain specific taxes. In this case, it is calculated both for one tax period, and for several. When calculating for several periods, the data must be summarized.

Separate attention should be paid to the situation when the company has no taxes. In this case, the tax burden tends to zero. The same is true for individual taxes.

The meaning and role of the concept

The essence of the value of the tax burden in relation to a specific taxpayer is defined in the regulatory document. This is the Order of the Federal Tax Service of the Russian Federation dated May 30, 2007 No. MM-3-06 / 333 @, which considers the concept of the total tax burden calculated as the share of all taxes payable in an accounting amount (excluding VAT) to the amount of revenue. It also provides a formula and instructions on how to calculate the tax burden.

The role of the studied load parameter can be briefly distinguished in the following aspects:

• For the state - with the goal of planning and developing tax policy both in the regions and in the whole country. By changing the composition of taxes and their types, changing rates and benefits, the state determines the possible acceptable levels of pressure on business and companies. In addition, this indicator at the macro level is necessary for forecasting budget revenues, the development of tax revenues in the whole country.
• The calculation of this parameter at the state level helps to make a comparison with similar parameters of other countries and make appropriate adjustments in the field of tax policy.
• This indicator also affects the formation of social policy in the country.

Calculation formula

To determine the necessary balance, taking into account the interests of each of the parties, it is necessary to find out how the tax burden on enterprises should be calculated and what its indicators will be optimal for the state tax policy strategy.

According to many authors, the most comprehensive indicator of the tax burden may be the ratio of the absolute tax burden to value added. One such calculation option is given in his work by Sukhetsky S.P. It also shows the relationship between the tax burden and the investment component of value added.

We present the formula and instructions more clearly:

NN = N * 100 / NB

where NN - tax burden,%

NB - tax base, t., N - the amount of tax, t.

Next, we consider the tax burden on VAT and income tax in more detail.

VAT tax burden

The main objects of taxation for this type of tax are the following categories:

• sale of services and work;
• SMR;
• import of goods into the country.

In accordance with the current Tax Code, VAT rates are regulated as follows:

• for exporters - 0%;
• for the main part of food products - 10%;
• for the main part of the objects of taxation - 18%.

When calculating the tax base for VAT use the benefits that are recorded in the Tax Code.

Consider the formula for calculating the tax burden on VAT in more detail.

One thing to keep in mind: the tax base for VAT can be calculated in two ways.

In the first method, the tax base is the domestic market according to the formula:

NNnds = Nnds * 100 / Nbrf,

where NNnds - tax burden on VAT; VAT - the amount of NDM due to be paid in accordance with line 040 of section 1 of the declaration; NBRF - tax base calculated according to the data of 3 sec. declarations on the Russian market.

The tax base for the Russian market is determined as the result of adding lines 010-070 columns 3, where are summarized:

• base for the sale of goods at all rates;
• sale of the enterprise as a complex of property;
• SMR;
• advances received.

In the second method, the tax base is defined as the sum of the values ​​for the domestic and foreign markets according to the formula:

NNnds = Nnds * 100 / (NBRF + NB exp),

where NNnds - tax burden on VAT; VAT - the amount of NDM due to be paid in accordance with line 040 of section I of the declaration; NBRF - the tax base is determined by section III of the declaration on the Russian market; NBExp - tax base, determined by the sum of lines 020 IV sect. export declaration.

We give an example of calculating the indicator.

The company "Rostra" is located at OSNO. In the I quarter. In 2017, she carried out the following operations.

On January 22, goods worth 112,000 rubles were shipped, including VAT - 17084.75 rubles. Payment was received back in December 2016 during the preparation of the invoice for advance payment and tax payment.

On February 4, a prepayment of 50% was taken against future delivery in the amount of 40,000 rubles when an invoice was advanced. Shipment was made in the amount of 80,000 rubles, including VAT - 12,203.39 rubles. The date of shipment is February 24, the rest of the money was transferred in March.

On March 9, services were provided at a cost of 100,000 rubles, including VAT - 15,254.20 rubles. An act was signed with the supplier, an invoice was issued. Payment took place in April.

In the 1st quarter, Rostra LLC paid for goods in the amount of 65,800 rubles, including VAT - 10,037.29 rubles, and also the amount without VAT in the amount of 42,560 rubles.

Define the tax base for income tax:

(112000-17084.75) + (80000-12203.39) + (100000 - 15254.20) = 247457.70 rubles.

Company expenses:

(65800-10037.29) + 42560 + 64560 = 162882.71 rubles.

Income tax:

(247457.70-162882.71) * 0.2 = 16914.98 rubles.

VAT tax base:

40000 * 18/118 + 12203.39 + 15254.24 = 33559.32 rubles.

The amount of VAT for deduction:

17084.75 + 40,000 * 18/118 +10037.29 = 33223.73 rubles.

VAT payable:

33559.32 - 33223.73 = 335.59 rubles.

Tax burden ratio (for income tax and VAT together):

(16914.98 +335.59) / 247457.70 * 100 = 6.97%

Income tax burden

How the tax burden on income tax is calculated, we will consider using the formula below.

The formula can be represented as follows:

NNprib = (Nprib * 100) / D,

where NNprib - tax burden on profit,%; Nprib - income tax before the declaration, tr .; D is the total amount of income indicated in the declaration, t .

The denominator of this formula often indicates revenue from sales and other income, including interest.

Consider what are the main factors that influence this indicator. Among them, you can specify:

• The amount of tax calculated, or rather, its rate. Usually this value is 20%, but there are exceptions when the rate is lowered in accordance with Art. 284 of the Tax Code. Accordingly, the lower the tax amount, the lower the tax burden on profits.
• Sales income indicated in the declaration. The higher the indicated income in the declaration, the lower the load.
• The volume of expenses for the sale. The higher the costs, the lower the tax.
• The presence of losses of past years when they are taken into account reduces the tax base, which means that the tax itself is reduced to zero.
• Tax breaks reduce the amount of tax.

Consider the calculation of income tax on a specific example.

Suppose that the proceeds from the sale of goods (excluding VAT) amounted to 112 643 080 rubles, other income - 41 006 rubles.

Direct expenses of the company amounted to 76 303 701 rubles, indirect costs - 34 197 987 rubles.

Total expenses: 76 303 701 + 34 197 987 = 110 501 688 rubles.

Other expenses amounted to 115 953 rubles.

The tax base for income tax was:

112 643 080 + 41 006 - 110 501 688 - 115 953 = 2 066 445 rub.

The amount of tax calculated:

2 066 445 * 20/100 = 413 289 rub.

The amount of advance payments accrued is 183,813 rubles.

Amount of income tax payable:

413,289 - 183,813 = 229,476 rubles.

Tax burden in the simplified tax system

Consider the formula for calculating the tax burden in the simplified tax system in more detail.

For this purpose, the formula can be applied:

= * 100 / ave

where - tax burden for the simplified tax system,%; Nousn ​​- STS-tax on declaration, tr .;

Dusn - before moves according to the USN-declaration, i.e.

We give a specific example of the tax burden according to the calculation formula for the simplified tax system.

The table shows the income and expenses used in calculating the tax base in LLC “XXX”. Revenues and expenses associated with the implementation of catering services.

The analysis of the dynamics of income and expenses reflects the annual growth of indicators for almost all the constituent elements.

Analysis of income and expenses for services of LLC “XXX” for 2014-2016, thousand rubles presented in the table below.

Expenses as a whole showed an upward trend in the amount of 2117 thousand rubles, their growth amounted to 138.6%. In particular, a comparison of income and expenses for services shows that revenue from the provision of services increased in 2016 compared to 2014 by 2285 thousand rubles, its growth amounted to 135%.

The main reason for the growth of indicators is the increase in prices for consumed materials and services, and as a result, an increase in own prices in order to cover costs. Due to the fact that the amount of expenses is less than the income received by 7.4%, the LLC made a profit of 168 thousand rubles. more in 2016 than in 2014.

Consider the dynamics of accrued tax on LLC “XXX” for the period from 2014 to 2016 according to the table below.

Thus, during the period under review, LLC “XXX” could not set off, by reducing the amount of the single tax, the entire amount of insurance contributions for pension, social and medical insurance, but only 50% of the amount of tax charged to the budget. Consider an example of calculating the tax burden according to the methodology of the Ministry of Finance of the Russian Federation. The tax burden on the income of LLC “XXX” amounted to:

in 2014 (196 + 581) / 6534 = 0.12 rubles / rub.,

in 2015 (655 + 216) / 7181 = 0.12 rubles / rub.,

in 2016 (750 + 265) / 8819 = 0.12 rubles / rub.

From the calculations we see that the tax burden depends on the amount of income and the amount of tax and accrued insurance premiums.

Tax burden for the general tax system

How the tax burden is calculated in case of general income tax has been considered below using the formula:

Nosno = (Nnds + Np) * 100 / V,

where NNosno - tax burden on the basic tax liability,%; VAT - the amount of VAT payable on declaration, tr .; NP - the amount of income tax on the declaration, tr .; B - revenue from the statement of financial results (excluding VAT), i.e.

Allowable Level

When calculating the tax burden, the taxpayer must keep in mind the following points:

• it is necessary to determine this indicator and compare it with data from previous periods;
• when calculating the indicator, it is worth noting that the low indicator for manufacturing enterprises is 3%;
• it is necessary to check the share of VAT deductions, since it should not be higher than 89%.

In the event that significant deviations from these figures are revealed in a direction that is disadvantageous for the taxpayer, it is necessary to prepare documents to justify the fact of a low tax burden. For instance:

• incorrectly defined activity code;
• problems with the sale of products;
• increase in costs due to rising prices from suppliers;
• investment;
• creation of stocks of goods;
• export operations.

conclusions

The tax burden, the calculation formula of which is presented in the framework of the article, is a necessary element in determining the level of expenses of the company before the budget. The most frequently used value in percentage terms, which ensures comparability of values ​​in financial forecasting. The results of the analysis of this indicator are necessary in the following cases:

• obtaining information about the company's costs in fulfilling budgetary obligations;
• identification of adverse trends in the fluctuations of this parameter;
• construction of stages of control procedures.

In general, the study of this parameter should become a mandatory procedure for the enterprise itself, as well as a regularly performed function for inspection. The results are the basis for the formation of working databases, identifying suspicious companies and conducting checks.