Why do you need to prepare a tax budget in an organization? We can name at least three good reasons: to further calculate the company’s financial indicators and determine the impact of the tax burden on them, to create a payment calendar, and to optimize taxes. Tax budget planning usually occurs at least a month before the start of the next year. The tax budget formation process includes the following stages.

Why do you need to prepare a tax budget in an organization? There are at least three good reasons for this:

1. for further calculation of the company’s financial indicators and determining the impact of the tax burden on them;
2. to generate a payment calendar;
3. to optimize taxes.

In practice, however, organizations often plan cost-attributable taxes in their respective expense budgets. They reflect only indirect taxes (VAT, excise taxes) in a separate budget. Sometimes companies do not create separate tax budgets. However, in any case, data on the accrual of taxes, planned tax payments and forecasts of debt to the budget are shown, respectively, in the budget of income and expenses, the cash flow budget and the forecast balance of the enterprise.

The decision to form a separate tax budget, or to include estimated tax indicators in interim operating expense budgets, or to reflect them only in the final three budgets, is made taking into account the specifics of the company’s activities and size. Most often, large companies form one general tax budget.

Tax budget planning

Usually it occurs at least a month before the start of the next year. The tax budget is planned on the basis of the adopted tax policy, depreciation policy, accounting data and calculations of taxable bases in the following periods:

• for annual planning - until December 1 of the year preceding the planned year;
• for quarterly planning - until the 1st day of the third month of the previous quarter;
• for monthly planning - until the 20th day of the previous month.

Responsibility for tax budget planning lies with the accounting department or tax accounting department (specialist). The rights and responsibilities of heads of responsibility centers (chief accountant or head of department) and specific performers are determined in the regulations on departments and job descriptions.

The tax budget formation process includes the following stages.

1st stage. Analysis of taxable objects

This analysis is in the nature of a detailed inventory of established and paid taxes, contributions and fees separately under federal and local legislation. During the analysis process, it is necessary to obtain answers to the following questions:

1. Is the organization included in the taxpayers for each of the established taxes?
2. Are there taxable objects, and what are their characteristics? Do the characteristics of taxable objects in the law and in the specific activities of the organization completely coincide for each of the established taxes?
3. Are there any deductions, what and in what amount?
4. Are the organization's assets and operations subject to a specific tax?
5. Are there tax benefits, and what are the conditions for applying the benefits, what needs to be done to ensure the benefits are applied?

2nd stage. Preparation of related budgets

To plan the tax budget, data is required on the following operating budgets (estimates):

• sales budget;
• materials procurement budget;
• estimate of materials consumption;
• budget for procurement of works and services;
• budget for labor costs;
• budget of social payments and benefits;
• investment budget, etc.

3rd stage. Calculations by tax type

The procedure for forming a tax budget can be divided into several parts:

1. tax planning;
2. tax payments;
3. tax debt.

1. Calculation of taxes. First of all, it is necessary to calculate the planned amounts of tax accrual in the planning period. To do this, use the following initial data:

• planned indicators for calculating the tax base (area, number of employees, personnel costs, added value, taxable profit, etc.);
• tax legislation (procedure for payment of taxes and fees; tax rates, deadlines for accrual and payment of taxes, tax benefits);
• other data (restructuring agreements, repayment schedules for restructured debt, restructuring schedules, repayment schedules for penalties and fines, etc.)

The sources for obtaining planned indicators for determining the tax base for taxes are the corresponding operating and financial budgets, as well as documents confirming the company’s rights to certain property (land, vehicles).

2. Tax payments. Once tax accruals have been determined, calculate tax payments to create schedules for settlements with the budget and create a cash flow budget. Tax payments are calculated using the formula:

Nvypl. = Nacc. - Auplach. + Restruct. + Abud.period.

where Nvypl. — tax payments; Nacc. — taxes accrued; Auplach. — advances on taxes previously paid; Arrest. — payments in accordance with repayment schedules for restructured debt, penalties and fines; Abudperiod. — advances on taxes for future periods.

To calculate the frequency of payment of taxes and contributions, a calendar of tax payments is drawn up for the year, quarter, month. The monthly or quarterly calculation determines the deadline for paying the tax established by law. The amounts of tax payments, contributions and fees are distributed according to the terms of their payment, in accordance with the procedure established by law. Based on the results of planning the calendar of tax payments, a situation may arise that during the peak of payment of taxes and contributions, the amount of cash receipts will be the smallest. In this case, the financial department (department) will decide on the need to accumulate funds or borrow them and the order of payments, in accordance with the established payment deadlines.

3. Tax debt. At the final stage, it is necessary to determine the debt to the budget to draw up a forecast balance, which is calculated using the formula:

Law =Val. + Naccru. - Zrestr. - Nvypl.

where is Zkon. — balance of tax debt at the end of the period; Znach is the balance of tax debt at the beginning of the period; Zrestr - restructured debt

4th stage. Control and analysis of tax budget execution

Closing of the tax budget is carried out monthly until the 10-20th day of the next month. Monitoring the execution of the tax budget is carried out after the expiration of the planning period. Deviations in the tax budget directly depend on deviations in the tax base, that is, in the corresponding items of the operating, investment and financial budgets. The financial and economic service that compiles the tax budget can only be responsible for the correct calculation of tax amounts planned on the basis of information about the tax base provided by other departments. Since the financial and economic service cannot control the indicators on the basis of which the budget amounts of taxes are determined, it cannot be responsible for failure to fulfill the tax budget caused by deviations in these indicators.

If there are deviations from the tax budget, it is advisable to identify their causes: an increase or decrease in income and expenses compared to forecasts, an unplanned acquisition of new property, changes in tax legislation, etc., i.e. an analysis of the tax budget execution is carried out. The accounting department or tax accounting department (responsibility center) prepares a report in tabular form “plan - actual - deviations” by types of taxes and fees in comparison with the previous period.

In accordance with this algorithm, budgeting for each specific tax is carried out. Budgets for individual taxes can be combined into a single tax budget of the organization.

The development of the tax budget is carried out in accordance with the data of those organization budgets that contain the indicators necessary to calculate the taxable base for the corresponding tax, and regulations in the field of taxation governing the procedure for calculating and paying taxes. In this regard, most of the problems of tax budgeting are associated with the complexity of the procedure for calculating taxes provided for by law.

For example, drawing up a budget for income tax and unified social tax is extremely labor-intensive, which is why enterprises prefer to make an approximate forecast of tax payments based, for example, on the dependences of the amount of taxes paid on the organization’s performance indicators that have developed over previous periods. However, this is a drawback of the entire tax system, and improvement in this matter is only possible by changing the legislation in the direction of simplifying the procedure for calculating and paying taxes.

In addition, additional difficulties in developing tax budgets are created by the instability characteristic of the tax legislation of the Russian Federation. Organizations do not have the opportunity to reliably plan their tax payments for the future, due to possible changes in the procedure for calculating taxes.

The dependence of its indicators on the parameters of operating budgets, characteristic of the tax budget, creates difficulties in ensuring the execution of the tax budget, as well as problems associated with the ambiguity of assessing the results achieved. It is necessary to show flexibility in developing a system for monitoring the execution of the tax budget, since often the excess of actual indicators over planned indicators indicates an improvement in the situation in the organization, in contrast to a similar situation with overspending of other budgets. It is necessary to integrate tax budgeting into the overall tax planning system of an organization, which will allow it to focus on achieving its financial goals, optimizing tax payments.

Calculate the tax amount separately for each type of income for which different tax rates (Clause 2 of Article 210 of the Tax Code of the Russian Federation). To calculate this amount, you need to determine the tax base that is subject to personal income tax at a particular rate.

The tax base

The tax base is the monetary expression of income. For income taxed at a rate of 13 percent (except for dividends), - the monetary value of income reduced by tax deductions (Clause 3, 4 of Article 210 of the Tax Code of the Russian Federation). Income in the form of dividends, although they have been taxed at a rate of 13 percent since 2015, cannot be reduced by tax deductions (clause 3 of Article 210 of the Tax Code of the Russian Federation).

If income that can be reduced bytax deductions , will be less than the total amount of deductions, the tax base is recognized as zero. The amount of excess deductions is not carried over to the next tax period. This follows from the provisions of paragraph 2 of paragraph 3 of Article 210 of the Tax Code of the Russian Federation and is confirmed by letter of the Ministry of Finance of Russia dated February 16, 2011 No. 03-04-05/8-91.

Calculation procedure

When calculating tax, follow the following algorithm:

1) determine the income that is recognized as received in the expired tax period and which is subject to personal income tax (clause 3 of article 225, article 208, 209, 217, 223 of the Tax Code of the Russian Federation);

2) group income subject to personal income tax at different rates: 13 percent, 9 percent and 35 percent (Article 224 of the Tax Code of the Russian Federation);

3) determine the tax base to which this or that tax rate applies (clause 2 of Article 210 of the Tax Code of the Russian Federation);

4) calculate the amount of tax for each tax base using the formula (clause 1 of Article 225 of the Tax Code of the Russian Federation):

Round up the tax amounts received to the nearest ruble. In this case, the amount is up to 50 kopecks. is discarded, and the amount is 50 kopecks. and more is rounded up to the whole ruble (clause 4 of article 225 of the Tax Code of the Russian Federation);

5) add up the personal income tax amounts calculated for each rate separately and determine the total amount of personal income tax payable to the budget (clause 2 of Article 225 of the Tax Code of the Russian Federation):

An example of personal income tax calculation based on the results of the tax period. The entrepreneur applies the general taxation system

This year, entrepreneur A.A. Ivanov received:
- income from business activities - 500,000 rubles;
- salary at the place of work at ZAO Alfa - 100,000 rubles;
- income from the sale of an apartment owned for more than three years - 4,000,000 rubles;
- dividends from participation in Hermes Trading Company LLC - 150,000 rubles.

Ivanov has the right to a professional tax deduction in the amount of 300,000 rubles. In addition, the entrepreneur spent 30,000 rubles on his own treatment (social deduction).

Since the apartment was owned by Ivanov for more than three years, the income from its sale in full is exempt from taxation (clause 17.1 of Article 217 of the Tax Code of the Russian Federation). When determining the tax base subject to personal income tax at a rate of 13 percent, these incomes are not taken into account.

Dividends from participation in LLC Trading Company Hermes are subject to personal income tax at a rate of 13 percent. Ivanov calculated the tax base and tax amount for them separately, since tax deductions cannot be applied to these incomes.

The tax base for dividends is 150,000 rubles.

The amount of tax payable to the budget on dividends was 19,500 rubles. (RUB 150,000 × 13%).

For other income, Ivanov calculated the tax base as follows:
500,000 rub. + 100,000 rub. - 300,000 rub. - 30,000 rub. = 270,000 rub.

The amount of tax payable to the budget on this income was 35,100 rubles. (RUB 270,000 × 13%).

The total amount of tax payable to the budget at the end of the tax period is 54,600 rubles. (RUB 35,100 + RUB 19,500).

In this case, part of the tax (from wages accrued by Alfa CJSC and from dividends accrued by Hermes Trading Company LLC) must be withheld and transferred to the budget by tax agents, which are the named organizations.

Payment to the budget

Entrepreneurs transfer personal income tax to the budget in two stages:

• during the tax period in the form of advance payments;

• at the end of the tax period in the form of the final tax amount minus advance payments.

This procedure follows from the provisions of paragraphs 3 and 9 of Article 227 of the Tax Code of the Russian Federation.

Advance payments for personal income tax, transfer based on notifications received from the tax office:

• for January-June - no later than July 15 of the current year in the amount of half the annual amount of advance payments;

• for July-September - no later than October 15 of the current year in the amount of one-fourth of the annual amount of advance payments;

• for October-December - no later than January 15 of the following year in the amount of one-fourth of the annual amount of advance payments.

This procedure is provided for in paragraph 9 of Article 227 of the Tax Code of the Russian Federation.

Tax notice on advance payments

The tax notice must be sent to the entrepreneur no later than 30 working days before the payment deadline established by paragraph 9 of Article 227 of the Tax Code of the Russian Federation (paragraph 2, paragraph 2, article 52, paragraph 6, article 6.1 of the Tax Code of the Russian Federation). This rule also applies when the inspection recalculates the amount of advance payments based on adjusted return . The notification form was approved by order of the Ministry of Taxes and Taxes of Russia dated July 27, 2004 No. SAE-3-04/440.

The notification must necessarily be accompanied by a sample payment document for the transfer of the advance payment - a notice in the form No. PD (tax) (clause 3 of the order of the Ministry of Taxes of Russia dated July 27, 2004 No. SAE-3-04/440). The notification form was put into effect by letter dated February 18, 2005, Federal Tax Service of Russia No. MM-6-10/143, Sberbank of Russia No. 07-125B.

A tax notice can be transmitted:

• personally to the entrepreneur or his representative;

• by registered mail. In this case, the notification is considered received after six working days from the date of its sending (clause 4 of article 52 of the Tax Code of the Russian Federation);

• in electronic form via telecommunication channels.

Situation: Should an entrepreneur make advance payments for personal income tax if he has not received a tax notice??

No, you shouldn't.

Transfer of advance payments for personal income tax is made exclusively on the basis of tax notices (clause 9 of article 227 of the Tax Code of the Russian Federation). Until a tax notice is received from the inspectorate, the obligation to pay tax (advance payments) does not arise (clause 4 of article 57 of the Tax Code of the Russian Federation). Therefore, if an entrepreneur has not received a notification about the payment of advance payments for personal income tax, he may not transfer these amounts to the budget.

The validity of this conclusion is confirmed by arbitration practice (see, for example, the resolution of the Federal Arbitration Court of the Central District of July 3, 2006 No. A-62-834/2005).

The procedure for paying personal income tax based on the results of the tax period

Based on the results of the tax periodtransfer to the budget the difference between the amount of tax on income received during the year, the amount of advance payments transferred during the year and the amount of tax withheld for income from activities not related to business (clause 3 of Article 227 of the Tax Code of the Russian Federation). Determine this difference using the formula:

The basis for calculating tax is declaration in form 3-NDFL , which entrepreneurs are required to draw up and submit to the tax office no later than April 30 of the year following the reporting year (clause 1 of Article 229 of the Tax Code of the Russian Federation).

Personal income tax must be transferred to the budget at the place of tax registration of the entrepreneur no later than July 15 of the year following the reporting year (clause 6 of Article 227 of the Tax Code of the Russian Federation).

Attention: if the tax (including advance payments) was transferred later than the established deadlines, the tax inspectorate may charge the entrepreneur a penalty (Article 75 of the Tax Code of the Russian Federation).

Penalties will be calculated as follows:

Penalties will be charged for each day of late payment, including weekends and non-working holidays. The number of days of delay will be counted from the next day after the established deadline for transferring the tax until the day of its payment (offset, etc.). For the day on which the tax payment obligation was fulfilled, no penalties are accrued. This is due to the fact that they are charged on the amount of debt to the budget resulting from late payment. On the day of presentation of the payment document to the bank (offset, etc.), the tax debt is considered repaid (clause 3 of Article 45 of the Tax Code of the Russian Federation). That is, the base for calculating penalties on this day is zero. Consequently, there are no grounds for accruing penalties for this day.

This procedure follows from the provisions of paragraphs 3 and 4 of Article 75 of the Tax Code of the Russian Federation and Section VII of the Requirements, approved by Order of the Federal Tax Service of Russia dated January 18, 2012 No. YAK-7-1/9.

Penalties are not charged if the cause of the arrears was:

• decision of the inspectorate to seize the property of an entrepreneur;

• a court decision to take interim measures in the form of suspension of transactions on the entrepreneur’s accounts, seizure of the entrepreneur’s funds or property.

In these cases, penalties are not accrued for the entire period of validity of these decisions.

This is stated in paragraph 2 of paragraph 3 of Article 75 of the Tax Code of the Russian Federation.

In addition, penalties are not charged if the tax arrears arose due to the fact that, when calculating taxes, the entrepreneur was guided by written explanations of the regulatory authorities (clause 8 of Article 75 of the Tax Code of the Russian Federation).

Credit or refund of overpayment

The amount of actually transferred advance payments may be greater than the amount of personal income tax accrued at the end of the year. In this case, the entrepreneur has an overpayment, which can be offset or returned from the budget in the manner prescribed by Article 78 of the Tax Code of the Russian Federation.

An example of calculating personal income tax payable at the end of the tax period

At the end of 2015, entrepreneur A.A. Ivanov calculated the amount of personal income tax payable to the budget, which amounted to 70,000 rubles.

In payment of personal income tax for 2015, on the basis of a tax notice, Ivanov transferred advance payments for personal income tax in the following amounts:

• July 13, 2015 - 20,000 rubles;
• October 12, 2015 - 10,000 rubles;
• January 14, 2015 - 10,000 rubles.

The total amount of transferred advance payments amounted to 40,000 rubles. Thus, at the end of 2015, Ivanov must pay to the budget the difference between the amount of tax calculated for the year and the total amount of advance payments transferred:
70,000 rub. - 40,000 rub. = 30,000 rub.

On July 10, 2016, Ivanov drew up a payment order to transfer this amount to the budget.

Processing payment orders

Responsibility for non-payment of personal income tax

If, as a result of an audit, the tax inspectorate reveals non-payment (incomplete payment) of the annual personal income tax amount, the entrepreneur may be brought to tax, administrative, and in some cases - criminal liability (Article 122 of the Tax Code of the Russian Federation, Article 15.11 of the Code of Administrative Offenses of the Russian Federation, Article 199 of the Criminal Code of the Russian Federation).

Tatarstan exceeded its result in collecting money for the federal budget by as much as 43%

The analytical service of Realnoe Vremya, having studied data on tax collection to the federal budget and the volume of subsidies from it, found that “the crisis is over” - at least in this regard: after the stagnation of 2016, the regions collected 32% more taxes last year (Tatarstan exceeded the result from last year by as much as 43.2%, regaining its place in the top 5). However, everything still depends on the oil and gas sector: for this reason, almost half of all taxes collected come from just three regions of the Russian Federation. At the same time, the federal Ministry of Finance begins to fight with debtors and subsidized regions.

Is the crisis over?

“The crisis is over”: at least the crisis in terms of tax collection. Let us recall that the analytical service of Realnoe Vremya last year wrote about the growth rate of tax revenues to the federal budget in many regions of the Russian Federation based on the results of 2016. Thus, at the end of 2013, the total volume of federal taxes and fees amounted to 5.3 trillion rubles; in 2014, the treasury collected 14% more - 6.1 trillion rubles; in the crisis year of 2015, the figure increased by only 10% to 6 .7 trillion rubles. In 2016, the total volume of collections increased by only half a percent - to 6.8 trillion rubles. The budget deficit in 2017 amounted to 3.16% of GDP, or 2.745 trillion rubles. However, in the summer of 2017 it was announced that the Russian government expected to reduce the 2018 budget deficit to 1.6% of GDP (1.5 trillion rubles).

Judging by the volume of taxes collected in 2017, fears that the 2018 budget would have to be created with a strong deficit, and that there might not be enough money for certain programs, did not come true. The general successes of Russian oil and gas companies, the country's main taxpayers, also helped. As a result, almost 9 trillion rubles were collected in 2017, which is 32% more than the year before.

Federal taxes and subsidies to regions of the Russian Federation

	D allocations to equalize the budgetary provision of the constituent entities of the Russian Federation for 2018, thousand rubles.	Budget as of January 1, 2018, thousand rubles.	Subsidies for equalizing the budgetary provision of constituent entities of the Russian Federation for 2017, thousand rubles.	RECEIPT OF TAXES, FEES AND OTHER MANDATORY PAYMENTS TO THE CONSOLIDATED BUDGET OF THE RUSSIAN FEDERATION in the federation. Budget as of January 1, 2017, thousand rubles.	subsidies to equalize the budgetary provision of constituent entities of the Russian Federation for 2016, thousand rubles.
Khanty-Mansi Autonomous Okrug - Yugra	-	1.985.463.484	-	1.445.284.210	1.713.062
Moscow city	-	1.265.525.556	-	1.068.046.841	8.420.896
Yamalo-Nenets Autonomous Okrug	-	943.921.479	-	652.906.765	4.226.544
city ​​of St. Petersburg	-	621.529.636	-	492.233.608	4.646.852
Republic of Tatarstan	-	328.566.826	-	229.473.867	7.027.360
Moscow region	-	325.487.387	-	282.024.467	-
Krasnoyarsk region	3.194.526	267.655.450	3.418.177	177.338.713	2.564.693
Samara Region	-	224.876.734	-	160.124.206	2.243.143
Leningrad region	-	198.642.140	-	130.892.565	1.018.835

Tatarstan regained its place in the top 5

Moreover, a particularly impressive breakthrough was demonstrated by Tatarstan, which, let us recall, is in the top 10 regions in terms of the volume of taxes collected into the federal budget. In recent years, gatherings in the Republic of Tatarstan have been in line with general federal trends. Thus, in 2013, the region sent 192 billion rubles to Moscow, in 2014 it was 11.7% more - 214.7 billion rubles, in 2015 the dynamics dropped to 8.8% - 233.7 billion rubles were sent to the treasury. And in 2016, for the first time in many years, Tatarstan reduced tax collections to the federal budget of the Russian Federation: only 229.4 billion rubles - 2% less than in 2015. In 2013-2014, the Republic of Tajikistan ranked sixth in terms of the volume of taxes collected. At the end of 2015, Tatarstan was able to get ahead of the Moscow region, moving to fifth place, but in 2016 it took a step back again. At the end of 2017, Tatarstan again regained fifth place, collecting 328.5 billion rubles (+43.2%).

The long-term leader in tax collection is the small Khanty-Mansiysk Autonomous Okrug (Yugra), on whose territory such giants as Rosneft, Surgutneftegaz, LUKOIL, NGK Slavneft, and Gazprom Neft PJSC operate. Photo pravdaurfo.ru

Three regions of the Russian Federation account for almost half of all taxes collected

In 2016, 32 regions showed negative dynamics; in 2017, there were only 15 “losers.” And if at the end of 2016 there were donor regions among them (due to the situation with oil prices on the world market), then according to the results There are none in 2017. Thus, among the richest regions is Moscow, which ranks second in terms of collection of taxes and fees, whose collections in 2016 fell by almost 1% - from 1,076 billion to 1,068 billion rubles. In 2017, the capital of the Russian Federation increased collections by 18.5%, to 1.26 trillion rubles.

A long-term leader in tax collection, the small Khanty-Mansiysk Autonomous Okrug (Yugra), on whose territory such giants as Rosneft, Surgutneftegaz, LUKOIL, NGK Slavneft, PJSC Gazprom Neft, etc. operate, in 2016, it collected 15% less than at the end of 2015: 1.445 trillion rubles versus 1.7 trillion. In 2017, oil allowed Yugra to transfer 37.4% more to the federal budget - almost 2 trillion rubles. This, by the way, is 22.1% of all taxes and fees collected by the regions of the country. Just three regions - Khanty-Mansi Autonomous Okrug, Moscow and Yamalo-Nenets Autonomous Okrug - account for 46.7% of all taxes and fees, or 4.2 trillion rubles. Five donor regions, including St. Petersburg and Tatarstan, account for 57.3% of all taxes and fees in the Russian Federation, more than 5 trillion rubles.

How the Ministry of Finance is fighting with indebted regions

Let us recall that a year earlier, the indicators in the Sakhalin (-33.2%), Kemerovo regions (-40%), Tyva (-42%), Arkhangelsk region (-65%) collapsed the most, and in the Trans-Baikal Territory the tax trickle shrank by 96 %: from 3.7 billion to 137.5 million rubles. The region is considered problematic; at the end of 2015, the region was warned about a strong increase in the debt burden: “in terms of its level (82.7% of its own income), Transbaikalia ranks 15th in the country, the level itself is critical.” The chairman of the region's Chamber of Control and Accounts warned back in 2014 that in 2 years the region could find itself bankrupt in the literal sense of the word. In 2016, the budget of the Trans-Baikal Territory reached the maximum level of public debt. At the end of 2017, the situation in the region did not improve; it ranks third in terms of negative dynamics. At the beginning of 2018, it became known that the debt of the Trans-Baikal Territory budget to the federal budget would be restructured with payment in installments until 2024: as of January 1, 2018, the region’s debt amounted to 14.6 billion rubles.

The restructuring will make it possible to achieve savings of almost 400 million rubles in 2018 alone, which is associated with a reduction in the cost of servicing budget loans. Nevertheless, the Trans-Baikal Territory may come under external control “due to problems in the budgetary sector and the lack of opportunity to increase the minimum wage to the subsistence level,” State Duma deputy from the region Yuri Volkov said in February of this year. After this, the region will no longer manage its budget independently and all spending will have to be coordinated with the Federal Treasury.

The Trans-Baikal Territory may come under external management and after that will cease to independently manage its budget: all spending will have to be coordinated with the Federal Treasury. Photo audit.gov.ru

There were already precedents, and they began in 2018: in January, for the first time in Russia, external financial management was introduced in the Republic of Khakassia - although taxes were collected here in 2017 by 66.7% more than in 2016, this amounted to only 2 .5 billion rubles. However, the region hardly “feeds” the federal treasury: much more was allocated to the consolidated budget of the region - 15.4 billion rubles. The amount of subsidies to the region is 3.6 times higher than the amount of taxes collected; in 2017, the volume of subsidies to equalize the budgetary security of Khakassia amounted to almost 9 billion rubles. Then the decision on external financial management was made in relation to the Kostroma region, where in 2017 they collected 7.2 billion rubles, which is 12.5% ​​more (but even more was allocated to the consolidated budget of the region - 13 billion rubles). The volume of subsidies in 2017 here also exceeded the volume of taxes collected and amounted to 9.2 billion rubles.

The new head of the Kirov region is tightening the “tax screws”

If we talk about the regions of the Volga Federal District, the most difficult situation is in the Kirov region, which alone among the Volga regions of the Russian Federation reduced the receipt of taxes and fees to the budget in 2017, transferring 13 billion rubles to the federal treasury, while a year earlier the volume of fees was 13.6 billion rubles Apparently, the authorities played it safe: the region has remained subsidized for many years, but until now the amount of subsidies has been several times smaller than the volume of taxes collected. For 2018, however, subsidies to equalize the budgetary provision of the Kirov region will be allocated in the amount of 10 billion rubles, and it must be borne in mind that this is only a planned figure; it usually grows during the year.

The bulk of all the region's collections go to the consolidated budget of the constituent entity of the Russian Federation: in 2017, it took 64.5% of taxes, only 35.5% went to the federal budget. The region's debt burden is also very high - according to the results of the first half of 2017, it amounted to 94.7% of the maximum amount established by local legislation. This is 28 billion rubles. As in the case of the Trans-Baikal Territory, at the beginning of 2018 a decision was made on a debt restructuring program for the region: with its help, the Kirov region will pay off about 15.6 billion rubles of debt within 7 years.

It is curious that the region’s huge debt arose under ex-governor Nikita Belykh: in October 2016, it became known that the Kirov region is the only region that has not repaid loans to the Ministry of Finance of the Russian Federation. The acting governor, appointed by the President of the Russian Federation, Igor Vasiliev, on the contrary, set himself the task of reducing debts and increasing his own income. The latter meant an increase in tax revenues, which small and medium-sized businesses in the region felt the hard way, noting that the authorities were forcing them to change their tax registration.

Igor Vasiliev set himself the task of reducing debts and increasing his own income. Photo rosreestr.ru

The main driver is the oil and gas sector

Samara Region holds second place in terms of tax collection into the federal budget in the Volga Federal District. Here it grew by 40.4% over the year, its volume amounted to 224.8 billion rubles. Of the regions included in the Russian top 10 in terms of tax payments to the federal budget, only Samara, by the way, showed positive dynamics last year. The highest dynamics this year in the Volga Federal District was shown by Bashkiria, which collected taxes into the federal budget by 48.65% more than in 2016: 170.3 billion rubles. Udmurtia (111.2 billion rubles), the Orenburg region (194.4 billion rubles) and the Perm Territory (187.7 billion rubles) also collected more than 100 billion rubles.

Let us note that the regions of the Volga Federal District, which collect the most taxes, are sitting on the “oil needle”. Although the Perm Territory remained at the level of 2015 at the end of 2016, collecting 131.2 billion rubles and securing 10th place, it stagnated due to low oil prices. In addition to Tatarstan, in 2016, negative dynamics due to the oil market were demonstrated by Udmurtia (5.1% less taxes were collected), Orenburg (-11%) and Bashkiria (-4%). Thus, the main driver of tax collection, and therefore the economy, in the Volga Federal District, as well as in the Russian Federation as a whole, continues to be the oil and gas sector. Six oil and gas regions and constituent entities of the Volga Federal District, whose economies are tied to mineral extraction (including Tatarstan), account for 82% of all taxes collected in 2017.

If we talk about the top 10 regions with the highest collection of taxes and fees to the federal budget, then from the Volga Federal District there are three regions: Tatarstan (5th place), Samara region (8th) and Orenburg region (10th). At the end of 2016, the Perm Territory was also in the top 10; in 2017, despite rising taxes, it lost its 10th place (became 11th). This happened due to a sharp increase in collections in the Leningrad region by 1.5 times; it rose to 9th place with a volume of 198.6 billion rubles.

With the high results of Moscow, the Moscow region, St. Petersburg and the Leningrad region, everything is clear - here is the highest concentration of business. And high tax payments to the federal budget of the Krasnoyarsk Territory (7th place - fees increased 1.5 times and amounted to 267.7 billion rubles at the end of 2017) are explained by the presence of the metallurgical business in it (assets of Vladimir Potanin's Norilsk Nickel, Rusal » Oleg Deripaska, etc.), the largest energy industry (Sayano-Shushenskaya, Krasnoyarsk hydroelectric power station, etc.), mechanical engineering and the woodworking/forestry industry.

High tax payments to the federal budget of the Krasnoyarsk Territory are explained by the presence of the metallurgical business (assets of Vladimir Potanin’s Norilsk Nickel, Oleg Deripaska’s Rusal, etc.). Photo kremlin.ru

How the center is tightening the conditions for issuing money to subsidized regions

At the end of 2017, there are only 13 non-subsidized regions in Russia. Among them, Kaluga, Sverdlovsk, Moscow, Leningrad, Samara, Tyumen, Sakhalin regions, Moscow, St. Petersburg, Tatarstan, Nenets Autonomous Okrug, Yamalo-Nenets Autonomous Okrug and Khanty-Mansiysk Autonomous Okrug did not receive a penny to equalize budgetary provision. Judging by the preliminary figures of subsidies for 2018, the Kaluga region dropped out of this list, to which 272.6 million rubles should be transferred (collected 33.6 billion rubles in taxes to the federal budget in 2017). The region is considered developed, but even here 35.2% of GRP comes from the extraction of mineral resources - coal, clay, mineral raw materials, non-metallic minerals, etc. The lack of subsidies in the Sverdlovsk region can be explained by the highly developed ferrous and non-ferrous metallurgy (from the assets of Evraz Alexander Abramov to the assets of the oligarch Iskandar Makhmudov and the ChTPZ group). In the Volga Federal District, besides Tatarstan, only the Samara region has not received subsidies since 2011 (with the exception of 2013, when 182.7 million rubles were transferred to the region).

At the same time, the total volume of subsidies to the regions has increased by 62.5% since 2011 - from 396.9 billion rubles to 645 billion rubles. Particularly significant growth occurred in 2017, when it amounted to almost 20% or 100 billion rubles. Let us remind you that 100 billion rubles were taken not from the federal budget at all, but by withdrawing part of the income tax from the regions (including Tatarstan): its federal share increased from 2 to 3% (out of 20%). At the beginning of 2018, it became known that the conditions for allocating subsidies to the regions would be tightened. Subsidies to equalize budgetary security in 2018-2020 will account for more than 40% of the transfer from the federal budget (about 2 trillion rubles). Half of the assistance will be received by 13 regions, most of all - Dagestan (congratulations to Artem Zdunov!). The Ministry of Finance of the Russian Federation proposes, in fact, the same thing as the head of the Kirov region - to reduce tax benefits and increase tax revenues, which, of course, will immediately hit business in subsidized regions.

Now, in order to receive a subsidy, regions will have until August 2018 to “assess the effectiveness of tax incentives, report them to the Ministry of Finance and, by September, include ineffective ones in the abolition plan.” The Russian authorities will also pay attention to the increase in tax and non-tax revenues for the year, investments, and the number of employees in small and medium-sized businesses. Unemployment in regions applying for assistance will have to decline. Regions whose income share of subsidies over the last 3 years has exceeded 40% will have to report to Anton Siluanov’s team on budget execution, otherwise aid will be reduced by 5%. If the region does not sign the agreement, subsidies for next year will be reduced by 10%.

Artem Zdunov’s team was lucky to some extent - his region again topped the list of the most subsidized in 2018, receiving 59 billion rubles. Photo e-dag.ru

Artem Zdunov will have to change course

The list of the most subsidized regions does not change every year. Only Crimea has become a burden on the federal budget since 2015, but in this region the volume of subsidies is decreasing annually: by 2018 it decreased by almost 30%, amounting to 17.7 billion rubles. For comparison, the volume of taxes collected by Crimea into the federal budget in 2017 increased to 18.7 billion rubles - in 2015 it was only 6.7 billion rubles. Crimea is not included in the top 5 regions in terms of the volume of subsidies received from the federal budget.

The five such regions account for more than a third of all allocated subsidies. But two signals have already been sent to them: firstly, see above, they will have to reduce tax benefits and seek tax revenues under an agreement with the Ministry of Finance, and secondly, the resignation of the Dagestan government, which led to criminal cases, has become a loud message. Thus, although Artem Zdunov’s team was to some extent lucky - his region again topped the list of the most subsidized in 2018, having received 59 billion rubles (subsidies increased by 12.7%), he still wants to continue the “subsidization policy” of his predecessor - still can’t. Dagestan accounted for more than 9% of all subsidies. In second place is Yakutia, which received 44 billion rubles in 2018, 20% more than in 2017. The regions that received a beautiful (and highest) increase of 20% also included the Oryol, Yaroslavl, Bryansk, Ivanovo regions, Altai Territory, Kabardino-Balkaria and Sevastopol.

The head of the “subsidized” Yakutia is tipped to resign

Yakutia accounts for almost 7% of subsidies allocated to all regions of the Russian Federation. In fact, this volume is caused, among other things, by adjustments to northern conditions - as a result, according to experts, a third of the region’s budget revenues are provided by federal subsidies. Although the Republic of Sakha is not the weakest region in terms of taxes (in 2017 they collected 67.7 billion rubles, which is 1.5 times more than in 2016), 2017 itself was not an easy year for Yakutia in terms of filling the republican budget, The media wrote: based on the results of the first quarter, the treasury did not receive 8.7 billion rubles in revenue, and therefore the budget had to be urgently adjusted.

The republic's national debt is growing, which has exceeded 50.7 billion rubles - this is the first place among the regions of the Far East. This state of affairs also threatens Yakutia with the loss of financial independence, that is, the introduction of external financial management (see above). The reason for the resignation of the governor of Yakutia this year could also be one of Putin’s lowest results in the March presidential elections - here 64.4% of voters voted for him (76.7% in the Russian Federation).

Vladimir Ilyukhin “was able to achieve high results in the region in terms of investment growth and the implementation of federal programs in the Far East.” Photo kremlin.ru

The third largest volume of subsidies this year will be received by the Kamchatka Territory - 39.3 billion rubles, 6% more than in 2017. Kamchatka accounts for 6% of all subsidies to the regions. Taxes to the federal budget in the region are collected poorly: in 2017, their volume decreased here by 15%, amounting to only 3.7 billion rubles. Despite such indicators, observers find any problems with the regional authorities unlikely. Why? In short, the rest of the regions of the Far Eastern Federal District are doing even worse. It is believed that the head of the Kamchatka Territory, Vladimir Ilyukhin, “was able to achieve high indicators in the region in terms of investment growth and implementation of federal programs in the Far East,” and in 2018, Kamchatka topped the rating of the development of the potential of the regions of the Far Eastern Federal District. According to VTsIOM, Kamchatka “looks better than a significant part of the regions of the Far Eastern Federal District, which is also facilitated by the large-scale project for the construction of the largest port as part of the implementation of the Northern Sea Route and the LNG transportation project.”

In fourth place is the Altai Territory, subsidies to which, like Yakutia, increased by 20%, amounting to 27 billion rubles in 2018. On the other hand, taxes also increased by 20% in 2017, amounting to 23.6 billion rubles (quite comparable to last year’s subsidies of 24 billion rubles). Although the governor of the region, Alexander Karlin, based on the results of 2017, believes that everything is in order with the economy here, a number of observers believe that he, like the head of Yakutia, may be included in the “hit list of governors” in 2018. Firstly, “thanks to” the criminal case opened against the manager of the governor’s affairs, Alexei Beloborod, who “in violation of all norms, bought terribly expensive (for 18 million rubles) cars for the governor’s fleet, completing the deal without a tender.” Secondly, due to the “high degree of protest” among voters in the last presidential elections, where only 64.7% of Altai residents voted for Putin with a turnout of 65%, and the candidate from the Communist Party of the Russian Federation Pavel Grudinin received 23.6% of the votes.

Ramzan Kadyrov is trying to compensate for the future loss of subsidies with Islamic investments

The top five subsidized regions is closed by the patrimony of Ramzan Kadyrov, which will receive 27 billion rubles in 2018, 12.8% more than in 2017. This is twice the amount of subsidies allocated to Chechnya in 2011. At the same time, taxes are still bad here. They did not go to the federal budget at all in 2016-2017! It’s curious, but in the 2017 budget, subsidies to Chechnya, Crimea and Sevastopol were allocated under a “special item”, a nominal one. In 2018, there are no “nominal” articles, that is, this year, a balance subsidy separate from other regions is not provided to the named entities. In addition, the Russian government abandoned last year’s plans to increase budget expenditures for the development of the North Caucasus in 2018: according to the draft federal budget, in 2018-2019 expenditures on the state program will decrease by approximately 111 million rubles compared to the current year.

The top five subsidized regions is closed by the patrimony of Ramzan Kadyrov. Photo kremlin.ru

In 2017, Chechnya’s budget consisted of 80% subsidies; gratuitous receipts from the center amounted to 48.5 billion rubles. In September 2017, Ramzan Kadyrov stated that the Ministry of Finance's figures were unacceptable for Chechnya, and referred to the high birth rate in the republic. Observers believe that if the plans of the Russian Ministry of Finance to reduce subsidies to Chechnya are implemented, Kadyrov’s team will have to look for foreign investors, which he is believed to be already doing, focusing on attracting money from investors in the Middle East.

...and Bashkiria puts municipalities under tight control and is ready to sequester the budget

Of the regions of the Volga Federal District, Bashkortostan is the most heavily dependent on the subsidy needle, subsidies to which in 2018 increased by 4%, amounting to 16.4 billion rubles. But this, of course, is incomparable with the amount of taxes collected: let us recall that in the Republic of Belarus in 2017 they collected 170.3 billion rubles in taxes for the federal budget (48.65% more than in 2016). However, the authorities of the Republic of Belarus plan to abandon subsidies by 2020. In February 2018, Prime Minister of Bashkortostan Rustem Mardanov said that the republic faces “the maximum task of meeting financial needs by 2020 without attracting federal subsidies”: “This is a serious task, we will have to reconsider the income potential plan, take a fresh look at the program budget cuts."

One can only guess which budget lines will ultimately fall under sequestration. But the authorities of the Republic of Belarus have already taken the municipalities seriously, setting six conditions for them to receive subsidies: in particular, “administrations will have to reduce non-core expenses, increase revenues and introduce a moratorium on the growth of the state apparatus.” If they fail to comply, their subsidies will be reduced. In other words, the Republic of Belarus is following the path of the Russian Ministry of Finance, which is tightening the procedure for receiving subsidies.

Sergey Afanasyev

Analytics

The accuracy of the forecast of a company's tax burden depends, first of all, on the accuracy of planning the main performance indicators - revenue and production volumes. But it makes no sense to achieve absolute coincidence. After all, it is impossible to predict, for example, in what volumes advances will be received from buyers in order to calculate VAT on them.

To make an approximate estimate of the tax burden, you do not need to carry out many hours of calculations. You can use a simple express method developed by PNP magazine.

Having a tax budget has several benefits. Firstly, the company has an idea of ​​how much taxes it must pay to the budget at the end of each reporting period. Accordingly, tax optimization can be carried out not at the last moment, but in advance.

Secondly, based on the tax budget data, it is possible to adjust the work with suppliers and buyers according to the advance system: some transfers can be postponed, others can be accelerated.

Thirdly, the budget allows you to assess the cost intensity of the current business structure and, if necessary, change financial and commodity flows in advance to reduce the tax burden.

How to calculate sales taxes

If a company draws up budgets for income and expenses, then taxes on sales are calculated in the same way as when preparing declarations. Only instead of actual indicators, planned indicators are used.

If there are no such budgets, then it is possible to predict how much and when a company should pay income tax and VAT, knowing only three indicators: planned revenue, profitability and the share of VAT-containing expenses.

In particular, a revenue forecast for the year is required, broken down by all areas of activity and, preferably, by market segments. If the profitability of different operations within the same direction differs significantly, then it is better to separate them into separate groups. In this case, the calculation will be more accurate. In particular, when trading, the entire assortment is usually divided into highly profitable products, goods in frequent demand and goods that complement the assortment with low profitability.

In addition, it is mandatory to detail the planned revenue if it is subject to different VAT rates, and there are also export-import transactions.

Income tax. For each area, the profitability of the activity is determined. To do this, you can use data from several past years and substitute them into the formula:

Profitability fact = Profit before tax fact / Revenue excluding VAT fact × 100%.

In this case, it is advisable to take the amount of profit from the company’s tax records. If you use accounting data, an error will arise. After all, there are many expenses that are recognized in accounting, but do not reduce income tax.

Using data for several past years, rather than just 2009, will help offset a number of negative factors associated with last year’s crisis. In particular, you can substitute profit for several years and revenue for the same period into the formula.

Based on the obtained indicators, we calculate the planned profit and tax on this amount:

NP plan = Revenue excluding VAT plan × Profitability fact × 20%.

Next, you need to analyze how often and in what amount the company received non-operating income in previous years. For example, I wrote off accounts payable, capitalized inventory items during inventory, received help from the founder, etc.

If the amount of such income is small compared to revenue, then it can not be taken into account when calculating the tax budget. Otherwise, income tax is calculated from these amounts and added to the previously received amount.

VAT. If the company has non-taxable activities, then to calculate this tax, planned revenue is used only for activities subject to VAT. This amount is multiplied by 18 percent and VAT is calculated.

Next, you need to calculate the actual share of VAT-containing expenses in revenue for each area. To do this, you can also use data from VAT returns for the previous year or several years. The formula includes those expenses for which the company was able to claim input VAT for deduction. But at the same time, the data themselves are taken without taking into account value added tax.

Share of VAT-containing expenses fact = VAT-containing expenses without tax fact / Revenue excluding VAT fact × 100%.

Let us note right away that this indicator cannot be calculated based on the profitability of operations. The fact is that many costs taken into account in tax or accounting do not include “input” VAT. For example, employee salaries, depreciation of fixed assets, etc. In addition, when maintaining separate accounting for the part of expenses that contain “input” VAT, the company, in principle, cannot claim the tax for deduction. Such quantities are also not included in the calculation.

Amount of deductions plan = Revenue excluding VAT plan × Share of VAT-containing expenses fact × 18%.

The company's planned obligations to pay this tax are determined as:

VAT payable plan = VAT accrued plan - VAT deductible plan .

It is more effective to apply this calculation by quarter. This will show what obligations will arise during the year.

Replacing the unified social tax with insurance contributions will change the salary contribution plan

Previously, if the number of employees in a company did not change much, planning salary deductions was one of the simplest - you could take the amount from last year and substitute it into the budget. The forecast is ready. The introduction of insurance premiums changed the procedure for their calculation. Therefore, despite the fact that the rate remains the same, the amount of contributions will still change.

To calculate the planned amount, it is first advisable to divide all employees into two groups: whose salary during the year will reach the limit of 415 thousand rubles and whose salary will not. Indeed, according to Part 4 of Article 8 of Federal Law No. 212 FZ dated July 24, 2009, insurance premiums are paid only from this amount. The first group includes those who earn more than 34,600 rubles per month (415,000 rubles / 12 months).

For the calculation, it is necessary to take only those amounts that will officially be subject to contributions. That is, without taking into account various non-taxable compensations. But at the same time, you must remember to add all payments from net profit, which are also subject to contributions starting from the new year.

NE 415 thousand plan = Number of employees × 415,000 rub. × 26%.

For the second group this indicator will be equal to:

NEless than 415 thousand plan= payrollworkers with a salary less than the limit× 26%.

To break down the load by quarter, the total amount of insurance premiums can be simply divided by 4. But the result will be inaccurate if the group of highly paid workers is quite large and amounts to more than 30-50 percent.

In this case, it makes sense to estimate how many employees in which quarter will exceed the limit, and recalculate the breakdown by quarter based on this data.

Personal income tax planning may not be included in the tax budget if its amount is taken into account in the budget for wages. After all, the tax itself is paid from the funds of individuals.

Property taxes are the easiest to plan

Most often, property tax, transport and land taxes do not change from year to year. Unless, of course, the company is engaged in building up and selling off its assets. In this case, the organization can substitute last year’s amounts into the budget. A small adjustment caused by writing off fixed assets is unlikely to significantly affect the amount of taxes, so its value can be neglected.

If the company’s asset composition has changed significantly or will change, then it may make sense to plan a new size of the taxable base for each tax and multiply them by the desired tax rate. But most often these adjustments are not taken into account when calculating the budget due to the small share of these taxes in total payments.

An example of using the express method

To calculate your tax budget, you can use the electronic service. Let's give a numerical example of how you can use the proposed express method.

Let's assume that the company's planned revenue for 2010 is 250 million rubles. The main peak in sales occurs in the second quarter - this period brings about 36 percent of all annual revenue. All activities of the organization are taxed at a rate of 18 percent. The initial data are presented in Table 1. The calculation was carried out on the assumption that the company has one main area of ​​activity. Personal income tax is planned in the budget for labor costs.

From Table 2 it follows that the total amount of planned taxes will be 60.2 million rubles. In the fourth quarter, the amount of liabilities will be the lowest due not only to a decrease in revenue, but also due to the absence of insurance premiums from the salaries of highly paid employees.

In the electronic service, you only need to fill out table 1. All calculations in table 2 will be made automatically.

The tax budget must be adjusted throughout the year

In order to receive ongoing, rather than one-time, benefits from having such a budget, it is necessary to constantly adjust it based on actual indicators.

In case of any discrepancy, the reasons for the deviation are analyzed. Since the methodology is based on the use of average indicators, deviations for the worse will be a kind of signal for a more thorough analysis.

Table 1. Initial data that will be required for drawing up the tax budget

Indicators	Data source	Value per year
Planned revenue excluding VAT for 2010, million rubles.	Sales budget	250
Actual profit before tax for 2009, million rubles.	Income tax return or tax accounting data	42
Actual revenue excluding VAT for 2009, million rubles.	Profit and loss statement or income tax return	194
Amount of expenses for which the company declared VAT deduction in 2009, million rubles.	VAT returns	58
Planned total number of employees, people.	HR data	163
Planned wage fund in 2010, million rubles.	Budget of labor costs or budgets of structural divisions	72,6
Number of employees whose salary exceeds RUB 415,000. per year, people	HR data	55
Salaries of highly paid employees in 2010, million rubles.	Budget and HR data	38
Amount of property tax, transport and land tax for 2009, million rubles.	Relevant declarations	3

Table 2. Calculation of the planned tax burden in 2010

Indicators	I quarter	II quarter	III quarter	IV quarter	Total for the year
Planned revenue excluding VAT for 2010*, million rubles.	50	90	65	45	250
Profitability, %					21.6 (42 million rubles: 194 million rubles × 100)
Planned income tax, million rubles.	2.2 (RUB 50 million × 21.6%)	3.9 (90 million rubles × 21.6%)	2.8 (RUB 65 million × 21.6%)	1.9 (RUB 45 million × 21.6%)	10,8 (2,2 + 3,9 + 2,8 + 1,9)
VAT on planned revenue, rub.	9 (RUB 50 million × 18%)	16.2 (RUB 90 million × 18%)	11.7 (RUB 65 million × 18%)	8.1 (RUB 45 million × 18%)	45 (9 + 16,2 + 11,7 + 8,1)
Share of VAT-containing expenses, %					29.9 (58 million rubles: 194 million rubles × 100)
Planned amount of deductions, rub.	2.7 (RUB 50 million × 29.9%)	4.8 (90 million rubles × 29.9%)	3.5 (RUB 65 million × 29.9%)	2.4 (RUB 45 million × 29.9%)	13,4 (2,7 + 4,8 + 3,5 + 2,4)
Scheduled VAT payable, rub.	6,3 (9 - 2,7)	11,4 (16,2 - 4,8)	8,2 (11,7 - 3,5)	5,7 (8,1 - 2,4)	31,6 (6,3 + 11,4 + 8,2 + 5,7)
Insurance contributions from the salaries of highly paid co-workers without taking into account the limit of 415 thousand rubles**, million rubles.	2.5 (RUB 9.9 million: 4)	2.5 (RUB 9.9 million: 4)	2.5 (RUB 9.9 million: 4)	2.5 (RUB 9.9 million: 4)	9.9 (RUB 38 million × 26%)
Insurance contributions from the salaries of highly paid co-workers, taking into account the limit, million rubles.		2.5 (equal to the value of the previous line)	1 (6 - 2,5 - 2,5)	0	6 (55 people × 0.415 million rubles × 26%)
Insurance premiums from the payroll of other employees, million rubles.	2.2 (9 million rubles: 4)	2.2 (9 million rubles: 4)	2.2 (9 million rubles: 4)	2.2 (9 million rubles: 4)	9 ((72.6 million rubles - 38 million rubles) × 26%)
Total planned amount of insurance premiums, million rubles.	4,7 (2,5 + 2,2)	4,7 (2,5 + 2,2)	3,2 (1 + 2,2)	2,2 (0 + 2,2)	14,8 (4,7 + 4,7 + 3,2 + 2,2)
Total burden in 2010 (including other taxes), million rubles.	13,9 (2,2 + 6,3 + 4,7 + 0,75)	20,7 (3,9 + 11,4 + 4,7 + 0,75)	15 (2,8 + 8,2 + 3,2 + 0,75)	10,6 (1,9 + 5,7 + 2,2 + 0,75)	60,2 (13,9 + 20,7 + 15 + 10,6)

* If the revenue is uniform, the breakdown of revenue by quarter is made by dividing the total indicator by 4. If the revenue is uneven, it is filled in manually according to sales budgets.

** This line is auxiliary and shows the amount of insurance premiums from the entire salary of highly paid employees without taking into account the application of the limit of 415 thousand rubles. In the next line, this limit is taken into account and the amounts are distributed by quarter.

In modern conditions, the main task of most organizations is to increase the flow of money and reduce payments to the budget. Drawing up a tax budget, which will be discussed in this article, will help to implement it. The tax budget allows predict the amount of tax deductions in order to minimize them.

Without tax budgeting, it is difficult to achieve the effectiveness of overall enterprise budgeting. After all, the tax budget is associated with final forms: the budget balance, the budget of income and expenses, the cash flow budget.

Tax budget of the organization is the resulting summary of tax revenues (tax savings) and tax expenses of the company (costs associated with organizing tax management, tax planning, optimization and self-control), optimized on an alternative basis, aimed at obtaining the maximum possible amount of tax profit and its effective use.

The tax budget is drawn up to further calculate the company’s financial indicators and determine the impact of the tax burden on them; formation of a payment calendar; tax optimization.

For large holding-type companies, it is advisable to draw up tax budgets for each structure and the overall tax budget for the entire consolidated group as a whole. The decision on the formation of the tax budget is made taking into account the specifics of the activity and the size of the enterprise.

The model of such a tax budget, its structure and options for possible management decisions are presented in the figure.

Model of an organization's tax budget

Forming a tax budget is a rather labor-intensive procedure. It requires the interaction of several services: accounting, economic planning and financial and depends on many parameters (for example, on the company’s accounting policies in the field of management and tax accounting).

The place of the tax budget in the company's budget model

In complex holding structures, the tax budget can be formed both for the company as a whole and for individual responsibility centers.

The full tax budget is formed in independent structural units (in profit centers and investment centers). For divisions that are cost centers, the following types of taxes can be calculated: insurance, property tax, transport tax, etc. (depending on the specifics of the enterprise and the specific division). Most taxes can only be calculated for the company as a whole: VAT, land tax, dividend tax, etc.

Note. The formation of the tax budget should be carried out by the financial and economic service (budget planning department, economic planning department, tax payment planning department), and the calculation of individual parameters (for example, the taxable base) should be carried out by the corresponding divisions of the company, depending on the distribution of responsibility for budget indicators.

Once the operating budgets (other than the expenditure and revenue budget) and the investment budget have been drawn up, the relevant department can undertake tax planning.

After determining “costly” taxes and income taxes, a budget of income and expenses is formed, and net profit is determined. Then a schedule of settlements with suppliers and customers is drawn up, a cash flow budget is formed and VAT payments are calculated. Information on VAT payments transferred to the budget may require a revision of the cash flow budget (due to the need for additional cash outflow). Therefore, it cannot be said with absolute certainty that the final version of the cash flow budget is prepared before drawing up the VAT budget, since the original version can still be adjusted. In turn, the initial VAT calculation may also change. After tax budgets are drawn up, a forecast balance is formed.

How long should you budget for?

The tax budget is drawn up with the same frequency and within the same time frames as the company’s main budgets (budget of income and expenses, cash flow budget, forecast balance). As a rule, annual or quarterly budgets have a monthly breakdown, and all data for each month is shown separately. Since for many taxes the reporting or tax period is a month, monthly calculation of planned tax payments would be the best option. This document is not a reporting document and is intended for internal use and intra-company management, since it contains a trade secret of the organization.

Expert commentary: V. Yu. Khalezin,economic consultant at Onegin-Consulting LLC (St. Petersburg)

In our company, the corporate tax budget is compiled as needed (once a month, quarterly, yearly, for the medium term) or depending on legally established tax periods and is analyzed by the tax manager.

The document is created taking into account the following dates:

annual budget - until December 1 of the year that precedes the planned period (for example, for 2012 - until December 1, 2011);

quarterly budget - until the 10th day of the month that precedes the planned quarter (for example, for the third quarter - until June 10);

monthly budget - until the 10-20th of the month that precedes the planned period (for example, for June - until May 10-20).

How to collect information

First, you should analyze the entire list of taxes and fees. To do this, it is necessary to determine the relationship with other budgets and select documents whose data can be used to formulate a tax plan. Based on them, the tax base for each payment is calculated. Only those taxes that the organization must pay are taken into account.

Making a tax budget

The procedure for forming a tax budget must begin with planning the calculation of taxes, tax payments and tax debt.

To calculate the planned tax amounts, the following initial data are used:

planned indicators for calculating the tax base (area, number of employees, personnel costs, added value, taxable profit, etc.);

tax legislation (procedure for paying taxes and fees - tax rates, deadlines for accrual and payment of taxes, tax benefits);

other data (restructuring agreements, repayment schedules for restructured debt, restructuring schedules, repayment schedules for penalties and fines, etc.).

Note. The structure of calculated taxes depends on several factors: the specifics of the types of activities carried out by the organization; the chosen taxation regime; the presence of certain property owned or used by the company (land plots, buildings (structures), subsoil, vehicles, other property); places of activity, etc.

We will not dwell on the simplified taxation system, since it is intended for use by small businesses with low turnover (due to their size, they often do not need budgeting).

Let's consider the general taxation regime inherent in most organizations.

The finally formed tax budget may contain the following information: payment deadlines, amounts of payments to be transferred to the budget, a total list of taxes payable. It is advisable to attach background information to the tax budget form to verify the correctness of tax calculations.

An example of a tax budget is given in the table.

Tax budget forIquarter 2012, rub.
tax, fee	reference Information		Iquarter 2012				I quarter 2012, total
	the tax base	relationship with documents
			January	February	March
Indirect taxes
accrued	Implementation	Sales budget, income and expenses budget
	Purchase of materials, goods	Procurement budget
	Implementation	Sales budget
Taxes that increase spending
Property tax	Average annual value of property that is subject to taxation	Forecast balance
Transport tax	Engine power (hp)	Vehicle technical data sheets
Land tax	Cadastral value of a land plot	Certificate of ownership
Including payments to employees:
insurance contributions for compulsory social insurance	Payments and other remuneration in favor of individuals within the framework of labor relations and civil contracts
	Monetary value defined as the excess of income received over deductions provided	Budget for labor costs
Taxes from profits
Income tax	Monetary value of profit subject to taxation	Consolidated tax register

Depending on the types of activities carried out, the company may also be a payer of excise taxes, water tax, mineral extraction tax, transport, land and other taxes.

The parameters for calculating these taxes (rates, deadlines for accrual and payment of taxes, benefits) are contained in the Tax Code of the Russian Federation.

Expert commentary: F. I. Kryuchkov,financial director

Our company plans indicators for all taxes. As part of drawing up the budget for the enterprise, we also calculate a separate budget for taxes, which includes VAT, income tax, insurance premiums, personal income tax, property tax and other taxes paid by our company. Due to the significance of the planned amounts, drawing up a separate budget for taxes is necessary for the correct calculation of the planned cost, the final financial result and the determination of incoming and outgoing cash flows. At the enterprise, tax department specialists are responsible for calculating this data (for the purpose of personifying responsibility for this calculation).

All taxes, except indirect ones, are subject to inclusion in the budget of income and expenses as expenses.

The initial calculation of taxes planned for payment helps to identify the need for a set of measures aimed at optimizing the tax burden. The list of such events may include:

analysis of current activities, changes in the types of transactions concluded;

assessment of the accounting policy elements used, analysis of the use of possible alternatives;

monitoring legislation, using maximum legal ways to reduce the tax burden;

optimization of cash flows.

At the same time, we should not forget that the main goal of the organization’s activities is not to minimize tax deductions, but to maximize profits. And measures aimed at optimizing the tax burden should follow the same goal. After carrying out optimization measures, it is necessary to recalculate the tax base, tax amounts, and also create a tax budget.

Calculation of accrued taxes in general form carried out according to the formula:

N n = (NB r - NB n) × S n - L n,

where N n - accrued tax;

NB r - calculated tax base;

NB n - taxable base, not taxed;

C n - tax rate;

Ln - tax benefits.

After determining tax accruals, it is necessary to calculate tax payments to draw up payment schedules with the budget and create a cash flow budget for the organization.

Tax payments are determined by the formula:

B n = N n - Aat+ B r + A b,

where V n - tax payments;

N n - taxes accrued;

A y - advances on taxes previously paid;

In r - payments in accordance with the repayment schedules for restructured debt, penalties and fines;

A b - advances on taxes for future periods.

Tax debt budgeting carried out to compile a forecast balance of cash flows. Wherein tax debt determined by the following formula:

ZTo= Z n + N n - Z r -V n,

where Zk is tax debt at the end of the period;

Z n - tax debt at the beginning of the period;

Zr - restructured debt.

The parameters for budgeting tax obligations obtained as a result of calculations have not only independent significance. They are also used to plan tax revenues (tax savings) of an organization as part of its tax budget.

Control of tax budget execution

Monitoring the execution of the tax budget is carried out after the expiration of the planning period. Deviations in the tax budget directly depend on deviations in the tax base, that is, in the corresponding items of the operating, investment and financial budgets.

The financial and economic service (hereinafter referred to as the FES), which composes the tax budget, should be responsible only for the correct calculation of the amounts of taxes planned on the basis of information about the tax base provided by other departments.

Since the financial and economic service cannot control the indicators on the basis of which the budget amounts of taxes are determined, it cannot be responsible for failure to fulfill the tax budget caused by deviations in these indicators.

If there are deviations from the tax budget, it is advisable to identify their causes: an increase or decrease in income and expenses compared to forecasts, an unplanned acquisition of new property, changes in tax legislation, etc.

It is important.It must be remembered that an increase in tax payments compared to the planned ones does not mean that the company’s financial situation has worsened and it is necessary to punish those responsible.

An employee of the FES department must analyze the reasons for the increase in the amounts of a particular tax and present a full analysis to management, who will make a decision to overcome the current situation. However, an increase in tax expenses may be well justified. For example, a budget drawn up at the end of the previous year may be adjusted during the year if there is a sharp change in the work of the company as a whole and additional costs are required for a new project.

An excess of the actual amount of income tax over the planned amount may indicate an increase in profits and an increase in the well-being of the company. In order to identify the reason for the deviation of income tax, the entire budget of income and expenses, as well as all deviations from them, is analyzed. As a rule, an objective reason for such deviations is identified.

In conclusion, we note that the preparation of a tax budget for a specific enterprise should be carried out taking into account its capabilities and the objective need for relevant information. Otherwise, the costs of tax budgeting will exceed the benefits obtained from it.