The tax burden by type economic activity in 2017- data on the tax burden published by the Federal Tax Service of Russia, on the basis of which the tax service determines who will be checked. The tax burden data are published annually in Appendix 3 to.

Here are data for 2016, which was published in May 2017.

Data on the tax burden for 2017 (published in May 2018) at the link:

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The tax burden by type of economic activity is calculated annually by the Federal Tax Service Russian Federation(Federal Tax Service of the Russian Federation) and is published in Appendix 3 to.

The tax burden is used by the Federal Tax Service of the Russian Federation as one of the criteria for the appointment of an exit tax audit... So, if the actual tax burden of the taxpayer is significantly lower than the industry average, then the tax authority considers this as a suspicious sign and can conduct a tax audit (see).

The analysis of the tax burden is included in the composition - comparison of the tax indicators of the organization (taxpayer) with the indicators of other companies in the industry or the relevant market.

In 2017, the tax burden for 2016 is known. The fact is that the tax burden is calculated after processing tax returns and financial statements for calendar year... The FTS receives tax returns and financial statements for the calendar year by the end of March next year. Then the Federal Tax Service of the Russian Federation processes this data and by the beginning of May of next year publishes the Tax burden by type of economic activity for the calendar year (for example, in May 2017, the tax burden for 2016 is published).

Tax burden by type of economic activity in 2016*

Type of economic activity	year 2014**	2015 **	2016 **
TOTAL	9,8	9,7	9,6
Agriculture, hunting and forestry	3,4	3,5	3,5
Fishing, fish farming	6,2	6,5	7,7
Mining including:	38,5	37,9	32,3
extraction of fuel and energy minerals	42,6	41,5	35,6
mining, except for fuel and energy	8,3	11,3	11,9
Manufacturing industries including:	7,1	7,1	7,9
manufacture of food products, including beverages, and tobacco	19,4	18,2	19,7
textile and clothing production	8,1	7,8	7,7
manufacture of leather, leather goods and footwear	6,3	6,2	7,3
wood processing and manufacture of wood and cork products, excluding furniture	3,9	2,8	2,2
production of cellulose, wood pulp, paper, cardboard and articles thereof	2,8	3,5	4,3
publishing and printing activities, duplication of recorded media	13,3	13,4	11,6
production of coke and petroleum products	3,4	2,6	4,7
chemical production	3,2	4,2	3,5
manufacture of rubber and plastic products	5,6	5,6	6,0
manufacture of other non-metallic mineral products	8,0	8,6	8,6
metallurgical production and production of finished metal products	3,8	4,5	4,3
manufacture of machinery and equipment	11,7	12,9	13,7
manufacture of electrical equipment, electronic and optical equipment	10,9	11,2	11,1
production Vehicle and equipment	6,0	6,0	5,2
other production	5,4	4,3	4,0
Production and distribution of electricity, gas and water including:	4,8	5,4	6,1
production, transmission and distribution of electrical energy	4,9	5,7	6,4
production and distribution of gaseous fuels	2,7	1,9	3,3
production, transmission and distribution of steam and hot water (heat energy)	5,2	5,6	4,7
Building	12,3	12,7	10,9
Wholesale and retail trade; repair of motor vehicles, motorcycles, household goods and personal items including:	2,6	2,7	2,8
trade in motor vehicles and motorcycles, their maintenance and repair	2,2	2,8	2,4
wholesale trade, including trade through agents, other than trade in motor vehicles and motorcycles	2,4	2,4	2,6
retail trade, except for trade in motor vehicles and motorcycles; repair of household goods and personal items	3,6	3,7	3,7
Hotels and restaurants	9,0	9,0	9,5
Transport and communications including:	7,8	7,3	7,2
railway transport activities	9,5	10,2	8,4
pipeline transportation	3,5	1,7	3,2
water transport activities	11,1	13,6	13,1
air transport activities	2,9	1,4	neg.
connection	12,9	12,8	12,6
Real estate operations, rental and service provision	17,5	17,2	15,4
Provision of other communal, social and personal services including:	25,8	25,6	23,4
activities for the organization of recreation and entertainment, culture and sports	29,1	29,1	25,6

* - The calculation was made taking into account income tax receipts individuals

** - Calculation for 2006, 2010-2016. made without taking into account receipts from the unified social tax and insurance contributions for compulsory pension insurance

And income taxes are not identical. First, there are quite a few cost and revenue items that can be reflected differently in the calculation of these two payments. For example, the salary of employees is an expense for income tax, but is not taken into account for the purposes of calculating VAT. Similarly, the interest received on the deposit is not reflected in the value added tax declaration, but income tax is paid from them. Secondly, the moment of inclusion of a particular operation in two separate tax bases is important. It can vary greatly. So, upon receipt of an advance on account of the forthcoming supply of goods or services, the VAT payer is obliged to issue an invoice and pay this tax to the budget. At the same time, if he applies the accrual method for income tax, the obligation to settle this payment will arise only upon the shipment of the goods or the provision of services, that is, by the date of the invoice or act. Thus, if the prepayment took place in one quarter, and the actual implementation took place in another, then the same transaction will be reflected in different calculated quarters in terms of profit and VAT. The above, again, leads us to the idea that planning operations during the quarter will help reduce the amount of taxes to be transferred, and in absolutely legal ways.

How to calculate the VAT tax burden

A separate tax burden on VAT can be reduced additionally if the company tries to purchase goods or services from the same taxpayers on the basis of the general taxation system. Firms and individual entrepreneurs do not pay VAT on a simplified basis and do not expose it in the cost of their implementation. Consequently, their buyers are deprived of the possibility of deduction for this tax. However, in this case, according to the documents, they will take into account the entire cost as income tax expense.

In addition, speaking about reducing the tax burden on VAT and income tax, one cannot but mention a certain difference in the approach to calculating these payments. If the expenses on profit exceed the amount of income, then the company incurs a loss, and the amount of tax payable at the end of the accounting period is recognized as zero. If the amount of deductions for VAT turns out to be higher than the value added tax from sales, then a situation arises in which VAT must be returned from the budget. However, in itself, the presentation of VAT for refund always means an additional check of the company's activities, during which the controllers will most likely find flaws in the tax base, and some of the deductions will simply be removed. Well, controllers traditionally do not like to return money from the budget.

Tax burden for VAT: calculation formula

LLC "Astra" (on the general taxation system, accrual method for income tax) in the 1st quarter of 2017 carried out the following business transactions:

• On January 22, the goods were shipped to the buyer with a total value of 112,000,00 rubles, including VAT -17084.75 rubles. Payment for this consignment was received in December 2016, with an advance invoice and tax payment.
• On February 4, an advance payment was received - 50% on account of the forthcoming delivery of products. The prepayment amount was 40,000,00 rubles, an invoice was issued for advance payment. Shipment of products for a total amount of 80,000,00 rubles including VAT12203,39 to the buyer's address took place on February 24, the buyer transferred the remainder of the payment in March.
• On March 9, services were rendered worth 100,000,00 rubles including VAT15 254.20 rubles, the act was signed with the supplier, the invoice was issued. Payment for the services rendered was made in April.
• During the 1st quarter, Alpha LLC purchased goods and services with allocated VAT in the amount of 65,800 rubles, including VAT 10,037.29 rubles, as well as in the amount of 42,560 rubles without allocation of the simplified taxation system.
• The salary of the personnel, taking into account the paid contributions, amounted to 64,560.00 rubles.

To determine the tax base for income tax, income will be:

(112 000,00 - 17084,75) + (80 000,00 - 12203,39) +(100 000,00 - 15 254.20) = 247 457.70 rubles.

The costs will be:

(65800 -10037.29) + 42560.00 + 64560.00 = 162 882.71 rubles.

Thus, the income tax will be:

(247457.70-162 882.71) x 20% = 16 914.98 rubles.

The tax base for VAT based on the tax allocated in advance invoices and in sales will be:

40,000.00 x 18/118 +12203.39 +15254.24 = 33,559.32 rubles.

VAT deduction amount:

17084.75 + 40,000.00 x 18/118 + 10,037.29 = 33,223.73 rubles.

Total VAT payable:

33,559.32 - 33,223.73 = 335.59 rubles.

The aggregate indicator of the tax burden on income tax and VAT for the quarter under consideration will be:

(16 914.98 + 335.59) / 247 457.70 x 100% = 6.97%.

In the example considered, the profit tax burden itself is quite high - 6.84% of revenue. VAT is minimal. However, this situation has arisen due to the need to include the tax base for VAT received in the previous quarter of the advance, in the current period after the sale of goods paid in advance, the previously accrued VAT is deducted. At the same time, the size of the tax burden was considered at the end of the quarter. Figures for the year as a whole may differ, both upward and downward. In addition, the calculated indicator may be higher due to other taxes that the company also pays.

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

Based on the above example, the calculation of the VAT tax burden will be made as follows:

• 33223.73 / 33 559.32 x 100% = 99%

Thus, if the situation with a low VAT tax burden repeats from quarter to quarter, questions about the company's activities will almost certainly arise.

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

Tax authorities, in turn, determine the coefficient of the tax burden by type of economic activity, that is, a certain average value for each industry (clause 1 of the Generally Available Criteria for Assessing GNP Risks, approved by Order of the Federal Tax Service of Russia dated 05.30.2007 N MM-3-06 / [email protected]). And if it turns out that the level of workload in a particular organization is lower than the industry average, this may become the basis for including the company in the plan of on-site inspections (clause 1 of Section 4 of the Concept of the GNP Planning System, approved by Order of the Federal Tax Service of Russia dated 30.05.2007 N MM -3-06 / [email protected], Letter of the Ministry of Finance of Russia dated 06.23.2016 N 03-02-08 / 36472). After all, this means that the organization pays less taxes (their share is a smaller part of its revenue) than other companies working in the same area. Which causes certain suspicions among the regulatory authorities.

As you can see from the formula, insurance premiums the amount of taxes paid for the year is not included (Letter of the Federal Tax Service of Russia dated 03.22.2013 N ED-3-3 / [email protected]).

Indicators of the industry average tax burden

The values ​​of the tax burden by type of economic activity are freely available. The FTS publishes them at the end of each year on its website no later than May 5 of the next year (clause 6 of the Order of the FTS of Russia dated 05.30.2007 N MM-3-06 / [email protected]). At the moment, the document contains data for the period from 2006 to 2015. And the range of values ​​by industry is quite large: in 2015 - from 1.4% to 41.5%.

Indicators of the tax burden for specific taxes

A low level of burden on a specific tax (income tax, tax under the simplified taxation system, etc.) may become a reason for selecting a taxpayer in the list of those whose activities are subject to consideration by the commission. Thus, the income tax burden is determined according to the data of the income tax declaration as the ratio of the calculated tax to the amount of revenue and non-operating income, multiplied by 100%. If the 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 on VAT is defined differently: as the ratio of the amount of deductions for VAT for the 4 previous quarters to the amount of VAT charged for the same period, multiplied by 100%. Here, the load is recognized as low when the value of the indicator is 89% or more (

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

What is the tax burden?

The tax burden (NN) is understood as an indicator determined as the quotient of dividing the amount of taxes paid (N) by the turnover (revenue) (O) (clause 1 of Appendix No. 2 to the Order of the Federal Tax Service of 05/30/2007 No. MM-3-06 / [email protected]):

HH = H / O

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

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

So, for example, the average indicator of the tax burden across industries as a whole at the end of 2017 amounted to 10.8%, including v agriculture- 4.3%, in construction - 10.2%, in trade - 3.2% (Appendix No. 3

Accordingly, if the tax burden of a taxpayer is lower than its average level for economic entities in a particular industry (type of economic activity), the risk of appointment of an on-site tax audit in relation to such a taxpayer increases (clause 1 of Section 4 of Appendix No. 1, clause 1 of Appendix No. 2 to the Order FTS dated May 30, 2007 No. MM-3-06 / [email protected]).

The calculation of the tax burden includes all taxes paid by the organization or individual entrepreneur, with the exception of insurance premiums and import VAT. And the turnover is taken according to the data accounting as the sum of revenue excluding VAT and other income (Letter of the Ministry of Finance dated January 11, 2017 No. 03-01-15 / 208, Letter of the Federal Tax Service dated June 29, 2018 No. BA-4-1 / [email protected]).

We talked about how you can draw up explanations for a request from the Federal Tax Service Inspectorate to reduce the tax burden.

Tax burden for VAT

Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected] does not provide for the calculation of the tax burden for certain types of taxes. Accordingly, there are no guidelines on which the taxpayer can rely when deciding whether, from the point of view of tax authorities, he pays this or that tax enough. Nevertheless, both the inspectorate and the taxpayer can make such a calculation. And the insufficient, in the opinion of the tax inspectorate, the value of the tax burden on VAT may attract increased attention to the taxpayer. So, based on the above algorithm, for the VAT tax burden, the calculation formula for an example may look like this.

Suppose the amount of VAT paid for 2017 was 47,500 thousand rubles, and the amount of revenue (excluding VAT) and other income was 3,200,000 thousand rubles. Consequently, the tax burden on VAT will be 1.5% (47,500 / 3,200,000 * 100).

Please note that in relation to VAT, tax authorities are more interested in such an indicator as the share of tax deductions in the amount of VAT charged for 12 months. We talked about what is meant by the safe share of VAT deductions in a separate section.

Calculation of the tax burden in 2020 is a special procedure that allows the taxpayer to independently control the level of fiscal burden within the framework of the current legislation. Recall that even a slight change in this indicator may arouse particular interest on the part of employees of the Federal Inspectorate. In this article we will tell you how to calculate the tax burden of an enterprise.

General Provisions

The size of the fiscal burden on economic agents is not a “ghostly” indicator or an abstract planned value. No, the tax burden is the amount of taxes, fees and contributions that is determined for an economic entity depending on its type of activity, scale of production and staffing.

In other words, the volume of fiscal payments to the budget for almost every subject is determined. More precisely, the officials have determined only border values. Deviation from these indicators indicates significant changes in the financial and economic life of an entrepreneur or organization, which arouses keen interest on the part of the Federal Tax Service.

We described in more detail what values ​​have been set for 2020 in the article "Tax burden by type of activity: the Federal Tax Service is coming to us". Next, we will determine how to calculate the tax burden of an enterprise using a specific example.

Tax burden: calculation formula

So, the amount of fiscal encumbrance is the ratio of the amount of fiscal payments of an economic entity, calculated in percentage terms, to the amount of revenue received, determined according to accounting data for the reporting period.

You need to calculate the indicator using the formula:

For the correct calculation of such an important indicator, consider the following recommendations:

1. Include in the calculation all amounts of fiscal payments that were accrued by the taxpayer in the reporting period.
2. Consider the payments that the company pays as a tax agent. For example, also include personal income tax on employees in the calculated data.
3. Exclude import VAT amounts.
4. Do not include customs duties payable under applicable law.
5. Also, do not include the amounts of accrued insurance premiums in the calculation.

Other calculation methods

Taxpayers have the right to use other methods of calculating the tax burden for conducting an independent audit. So, officials have provided two ways.

Method number 1. Calculation of income tax.

• sheet 02, line 180;
• sheet 02, the sum of lines 010 and 020.

Currently, the values ​​for which the FTS initiates on-site check are not installed. The indicators of previous years were as follows: at least 1% - for a trading company, and at least 3% - for other organizations, including contracting companies and manufacturing enterprises.

Method number 2. Calculation of value added tax.

With this method of calculating the fiscal burden, the ratio of the amount of VAT deductions to the amount of accrued tax is calculated. If the obtained value is 89% or more, then this will interest the Federal Tax Service.

Low values ​​of the amounts of VAT payable cannot indicate that the taxpayer deviates from paying taxes and fees. Such a conclusion can only be made based on the results of the inspection.

Calculation of the tax burden of an enterprise using the example of 2020

Conditions for settlements:

LLC "VESNA" is engaged in activities in the field of hotel and restaurant business. The company uses OSNO. According to the financial statements, the revenue for 2017 (line 2110 of the statement of financial results) is 65 million rubles.

Tax reporting data for 2017:

• income tax declaration - 1,750,000 rubles;
• VAT - 1,670,000 rubles;
• transport tax - 450,000 rubles;
• property tax - 780,000 rubles;
• Personal income tax - 1,200,000 rubles.

The amounts of paid insurance premiums are not taken into account in the calculation.

An example of calculating the tax burden:

Nal. load = 65,000,000 / (1,750,000 + 1,670,000 + 450,000 + 780,000 + 1,200,000) × 100% = 65,000,000 / 5850 × 100% = 11.11%.

According to the Federal Tax Service: the minimum value of cash. load for hotels and restaurants in 2017 - 9.5%. 11.11% for OOO Vesna is more than the minimum value determined by the Federal Tax Service (9.5%).

Decrease in the indicator: what will happen

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

1. Call the head of the company for a personal conversation. The meeting will be conducted by the head of the Federal Tax Service at the place of registration or his deputies. During the conversation, the representative of the Federal Tax Service will find out what is the reason for the decrease in the fiscal burden. The main purpose of the meeting: to identify fly-by-night firms, dishonest taxpayers, illegal transactions and operations.
2. Initiate an on-site check. The Inspectorate will include the "problematic" taxpayer in the plan of control and audit measures, in which it will: conduct a thorough check of the accounting and tax accounting, studied the primary and accounting documents confirming the facts of economic activity.

If the company evades the fulfillment of the instructions of the Federal Tax Service, the inspectors have the right to apply more effective methods impact. Moreover, such methods can have a negative impact on the activity of the subject. For example, in exceptional cases, the Federal Tax Service Inspectorate may freeze the company's accounts. That is, any financial transactions will be impossible. Also, officials can apply to the courts to initiate administrative or even criminal prosecution on the facts of tax evasion and other fiscal payments.