How much taxes should a business pay without attracting the attention of the Federal Tax Service?

The concept of a safe tax burden is familiar firsthand to most organizational leaders and practicing accountants. This is the minimum payment of taxes and fees that the Federal Tax Service expects from taxpayers, depending on their economic activity and the size of the company. If you pay less, they will immediately invite you to a conversation with the Federal Tax Service, or even come with an unscheduled inspection. Therefore, it is necessary to monitor the established criteria and be guided by them. Recently, the Federal Tax Service of Russia updated the criteria for a safe tax burden.

Tax burden for income tax and VAT

> > August 19, 2021 is one of the main indicators for the selection of candidates for an on-site tax audit by the Federal Tax Service. Let's consider what else distinguishes the tax burden for income tax and VAT, and what other data is important for the tax office. Tax burden (or tax burden) is a fairly broad concept and is considered in two aspects:

1. As a relative value: the share (percentage) of taxes payable in a certain base. This indicator can be used much more widely: for all kinds of calculations, analysis and forecasts.
2. As an absolute value: a specific amount of tax payments due. This indicator may be of interest to the direct payers of these taxes.

The basis for calculating the relative value can be any of the economic indicators with which they want to compare the amounts of tax payments, assessing the degree of their influence on the profitability and profitability of the object in question for a certain period. For example, with:

1. Income from sales, non-operating income or their total amount (according to accounting or tax records).
2. Profit (accounting or tax), costs (cost, commercial or administrative expenses).
3. Planned amounts of revenue, income, expenses, tax base or profit.
4. Tax base for calculating a specific tax.
5. Revenue (with or without VAT).

The tax burden indicator, calculated as a percentage, serves as one of the criteria both for analyzing the actual indicators formed over the period and for making forecasts at various levels: from a specific taxpayer to the country as a whole.

The share of taxes can be determined not only in relation to their total amount, but also in relation to individual taxes, and calculated both for one tax (or reporting) period and for several periods.

The main differences between revenue and profit, profit and income

To calculate profit, you need to add up all incoming funds and subtract from the resulting amount all incurred costs.

Profit is direct evidence of the effectiveness (efficiency) of a business and its profitability. The most significant indicator in this environment is sales profit. Any commercial organization is constantly looking for ways to increase profits.

In international practice, there are many approaches to calculating enterprise profitability indicators. Managers and financiers who know how certain economic values ​​are formed are looking for the optimal option for determining efficiency, which allows only the most minimal distortion of the real picture.

Thus, Kuznetsov will receive 123,000 rubles of net profit. As a result, this amount will be the result of his trading activities in office supplies for the month.

Safe percentage of profit for the tax authorities

for organizations engaged in trading activities - less than 1%. However, if your tax burden for income tax is below the average, the tax authority may still have questions about understating the tax base and the amount of tax payable. An example of comparing tax burden indicators for income taxThe main activity of the limited liability company "Alpha" is construction.

At the end of 2021, the tax burden for the organization's income tax was 2.7%. Since the organization carries out work, the low tax burden for it will be less than 3%. Consequently, the organization has a low tax burden for income tax (2.7 % Tax officials have updated the average tax burden by type of activity in 2021. Check your data with the new tax burden indicators for income tax and contributions.

If they do not agree, prepare explanations for the inspectors in advance. Perhaps they will satisfy the inspectors and you will avoid an on-site audit. The tax burden is the share of revenue that the organization pays in the form of taxes. Based on the results of the year, the Federal Tax Service calculates the average indicator for each industry.

The Federal Tax Service approved the indicators of the tax burden by type of activity for 2021 in Appendix 3 to Order No. ММВ-3-06/333 dated May 30, 2017 and published it on the official website in the section “Taxation in the Russian Federation”? "Test" ? “The concept of a planning system for on-site tax audits.” For the values ​​of the tax burden for taxes and contributions, see the table at the end of the article. Companies whose tax burden is less than the industry average risk falling under special control of the tax authorities.

The Federal Tax Service takes these indicators into account when selecting applicants for an on-site inspection. The tax office will not come with an audit right away.

First, inspectors will compare indicators over three years.

And if the tax burden falls, they will send a request for reasons for the reduction. The requirement will also come if the tax burden for the previous year is lower than the industry average.

Investment tax deduction adjustments

Since 2021, Chapter 25 of the Tax Code of the Russian Federation has been supplemented with Article 286.1 on investment tax deductions.

Such a deduction for a number of expenses for the purpose of calculating income tax can be introduced by constituent entities of the Russian Federation for organizations (separate divisions of organizations) located on their territory.

These costs (included in the deduction) reduce the amount of the calculated income tax (advance payment), which is credited to the budget of the constituent entity of the Russian Federation. In this case, the tax credited to the federal budget can also be reduced by part of the specified costs.

It is assumed that the tax deduction can be applied until December 31, 2027 (see Part 7, Article 9 of Federal Law No. 335-FZ of November 27, 2017).

The main parameters for applying the investment tax deduction are established by regional legislation. Among them (clause 6 of article 286.1 of the Tax Code of the Russian Federation):

• the right to apply an investment deduction;
• maximum amount of deduction;
• categories of taxpayers and material objects to which it applies.

The taxpayer's expenses, which in accordance with the law of the Russian Federation can be included in the tax deduction, are of a closed nature (clause 2 of Article 286.1 of the Tax Code of the Russian Federation). In particular, these include the costs of creation and capital improvement (modernization, etc.) of fixed assets.

The tax deduction in this case replaces the calculation of depreciation and the application of a depreciation bonus for expenses on fixed assets for which this deduction was used (clauses 1, 7, Article 286.1 of the Tax Code of the Russian Federation). At the same time, the costs of acquiring and upgrading the operating system are not taken into account gradually (through depreciation deductions included in expenses), but immediately reduce the amount of income tax (calculated without taking into account the investment deduction).

Until 01/01/2020, the decision to use the right to a tax deduction had to be made by the taxpayer in relation to all fixed assets, the costs of acquisition and modernization of which can be taken into account as part of the deduction (clause 8 of Article 286.1 of the Tax Code of the Russian Federation). At the same time, Article 286.1 of the Tax Code of the Russian Federation does not indicate any adverse consequences in cases where the taxpayer applies the general procedure for individual objects (accrues depreciation, etc.), and does not include expenses on them as part of the investment deduction.

Since 2021, the taxpayer has a legislatively established opportunity to apply the general procedure for some fixed assets (accrue depreciation), and for others - an investment deduction (Clause 39 of Article 2 of Law No. 325-FZ).

Safe threshold for income tax 2021

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

Each organization can calculate it independently using the formula: As can be seen from the formula, insurance premiums are not included in the amount of taxes paid for the year (Letter of the Federal Tax Service of Russia dated March 22, 2013 N ED-3-3 / [email protected] ). Tax burden values ​​by type of economic activity are freely available. The Federal Tax Service publishes them at the end of each year on its website no later than May 5 of the following year (clause

6 Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/ [email protected] ). At the moment, the document contains data for the period from 2006 to 2015. And the spread of values ​​across industries is quite large: for 2015 – from 1.4% to 41.5%.

A low level of burden for a specific tax (income tax, tax under the simplified tax system, etc.) may become a reason for selecting a taxpayer for the list of those whose activities are subject to review by the commission.

Thus, the income tax burden is determined according to the income tax return as the ratio of the calculated tax to the amount of revenue and non-operating income, multiplied by 100%. If the obtained value is less than 3% (and for trade organizations - less than 1%), then the load level is considered low.

And that means a list. The tax burden for VAT is determined differently: as the ratio of the amount of VAT deductions for the previous 4 quarters to the amount of accrued VAT for the same period, multiplied by 100%. Here, the load is considered low if the indicator is 89% or more (Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2/12722). Tax officials have updated the average tax burden by type of activity in 2021. Check your data with the new tax burden for income tax and contributions.

If they do not agree, prepare explanations for the inspectors in advance.

Perhaps they will arrange for the inspectors and you will avoid an on-site inspection. The tax burden is the share of revenue that an organization pays in the form of taxes.

How to calculate profitability level

It is important to differentiate the profitability indicator from revenue.
If revenue simply reflects the company’s total turnover (it is calculated in rubles), then profitability is the efficiency of its activities (expressed in %). Any business that has brought profit at the end of the period under review can be called profitable. If a loss is made, the profitability will be negative. In trading activities, the profitability of a product is calculated as the ratio of net profit to cost.

Profitability of goods (services) = net profit from sales (provision of services) / cost * 100%. Return on sales (services) = net profit/revenue*100%.

Let's say a company sells women's clothing.
She purchased goods worth 12 million rubles and sold them for 28 million rubles. At the same time, administrative and commercial expenses amounted to 5 million rubles. Thus, the profit amounted to 11 million rubles, and the profitability of goods was 11/12 * 100 = 91%. The profitability of services is calculated in a similar way; in this case, the cost does not take into account the purchase price of the goods, but, for example, the costs of purchasing tools, paying workers, etc. In assessing the profitability of sales, the net profit and turnover of the company are taken into account. If we take the example of a clothing store as a basis, it will be equal to = 11/28*100%= 39.2%. Using this formula, it is advisable to evaluate each product group separately. For example, the profitability of sales of T-shirts, sneakers, bags, etc. This will allow you to highlight the most effective items in the assortment, as well as those that need to be worked on increasing their profitability.

What is the safe percentage of VAT deductions in your region in 2021 - 2021?

> > > October 03, 2021 The safe share of VAT deductions as of 08/01/2021 has changed slightly.

In our article you will find a complete table of data on the safe percentage of deductions by region for the VAT return for the 3rd quarter of 2021 and for other periods of 2021, and also learn how to use these figures. All necessary information is published on the websites of regional tax services.

We strongly recommend that you check the percentage of deductions in your organization's tax bill against the average for your region (read on to learn why this is important).

As of 08/01/2021, the Federal Tax Service on deductions. Current data on the safe share of VAT deductions is shown in the table below: Region Safe share of deductions as of 08/01/2021 Safe share of deductions as of 05/01/2021 Safe share of deductions as of 02/01/2021 Safe share of deductions as of 11/01/2018 Safe share of deductions as of 01/08/2018 Safe share of deductions as of 05/01/2018 Safe share of deductions as of 02/01/2018 Republic of Adygea 86.3 86.8 85.7 85.7 85.7 86.5 85.8 Republic of Altai 91.8 93.3 90.1 90.1 90.7 90.4 92.2 Republic of Bashkortostan 89.4 90.4 88.2 88.1 87.6 87.7 88.1 Republic of Buryatia 91.6 89.6 88.9 88.9 88.2 85 ,3 80.1 Republic of Dagestan 84.6 84.6 85.9 85.6 86.1 87.2 86.4 Republic of Ingushetia 94.3 93.8 95.9 96.2 93.3 94.0 98, 2 Kabardino-Balkarian Republic 91.9 90.4 93.3 93.4 93.4 94.0 94.4 Republic of Kalmykia 83.2 87.9 81.9 82.0 80.1 78.8 74.7 Karachaevo -Cherkess Republic 92.3 92.8 91.8 91.8 93.0 93.7 95.1 Republic of Karelia 76.7 80.6 83.5 83.5 84.0 84.2 86.1 Komi Republic 76 .5 76.1 78.6 78.6 79.3 79.3 81.2 Republic of Mari El 87.1 89.1 90.2 90.1 89.0 90.4 92.4 Republic of Mordovia 93.1 93 ,3

Updates

We provide new development versions free of charge within a year after purchase.

One year of additional support - 3,000 rubles. Attention, we do not guarantee the functionality of the development for which the additional support period has not been paid for.

The current version of the development can be obtained by writing to us by email. Managers will check whether you have access to support, send a new version or send an invoice.

Version 1.2

• interface fixes

Version 1.3

• the report has been prepared for use in cloud versions
• Fixed errors in report generation for users with limited rights

Version 1.4

• New indicators have been added to the allowed differences: Unconfirmed sales 0% (in case of additional VAT charges)
• Sales according to 90.01.1 without VAT
• Implementation according to 90.02.2 UTII and Patent

• the year-end closing mechanism was taken into account when analyzing accounts 90 and 91
• fixed determination of differences in returns to suppliers and from customers

Version 1.5

• Adjustments to sales taken into account (downward)
• Adjustments to sales downwards from sales from previous years have been taken into account

Version 1.6

• Added control for discrepancies in revenue and other income according to accounting data (90.01 and 91.01) and according to the profit declaration data

Version 1.7

• The 2021 analysis shows a VAT rate of 20%
• Corrected the indicator “Confirmed export sales” (Section 4 line 020) in the 2021 reports
• The difference of 1 ruble between SALT and the Profit Declaration is not controlled

Version 1.8

• We added revenue data for other operations (Appendix No. 3 to Sheet 02) to the analysis of the convergence of accounting and reporting data - this is usually the sale of fixed assets or intangible assets
• Added the ability to open regulated reports via hyperlink (in one click you can open everything you need for reconciliation)
• Added a description of the “Difference” column - the main reasons and necessary actions

Version 1.9

• This release adds checking for discrepancies in gratuitous transfer transactions

Version 1.10

• Added a new indicator “Shipment without transfer of ownership”
• Identified errors have been corrected

Version 1.11

• Added a new indicator “Sales of shipped goods” (actual transfer of ownership)
• We have finalized indicator 040 of section 4 of the VAT return. Now all the lines of this column are summed up

Version 1.12

We decided to make development even more convenient and transferred the functionality to the Extension. This will allow:

• more convenient to open development
• It’s more convenient to set up other income and expense items
• improve checking the compatibility of development with future versions of 1C:Accounting

But we haven’t forgotten about the development of functionality:

• We show differences only if there is something to show
• simplified setting up the item of other income from expenses (the “Not subject to VAT” flag)
• added a certificate for the indicator “Sales at a rate of 0%” (to open you need to click the “?” sign)

Version 1.13

• The extension is adapted to version 1C: Accounting 3.0.75

Version 1.14

The extension has been adapted to the new form of the regulated Profit report from the 4th quarter of 2021 (1C: Accounting 3.0.75)

Version 1.15

• added analysis of returns to the supplier (if it is made on the basis of an adjustment invoice)
• identified errors have been fixed

Version 1.16

• the long-awaited decoding of discrepancy indicators
• other income “Return of goods sold in the previous tax period” has been added to the default exceptions

Version 1.17

• Fixed minor inconvenience of adding other income
• Improved determination of the required declaration in the presence of separate divisions

Free legal consultation: ON TAX ISSUES

Example: I took out loans from a microfinance organization to renovate an apartment and treat an illness.

We recommend reading: What documents are needed for a tax refund for purchasing an apartment?

I realized late that these were unaffordable loans for me. What should I do? Moscow St. Petersburg By clicking the SEND button, you accept the terms and conditions Send Send

Moscow Government

Ministry of Justice of the Russian Federation

Rospotrebnadzor Latest questions Full comprehensive service From the moment you contact us until the issue is completely resolved, we are ready to accompany our clients, providing them with the necessary services and advice.

They call and threaten with various methods of influence.

Free detailed analysis of the situation Our specialists will study your situation in detail, review all available documents, and draw up a clear picture of the problem. Working for results We are interested in the success of your business! Your victories are our victories. We are exclusively results-oriented. Drawing up documents If necessary, the lawyers of our company will take upon themselves the preparation of all the necessary documents for a positive resolution of the case.

Free study of options Only after a detailed analysis of the available documents and immersion in the current situation will we be able to work out solutions and the feasibility of their use.

Submitting documents We take care of everything.

Compilation. Collection of the necessary package of documents. Submission to the authorities. Tracking.

Control of every movement of the case. There is always a possibility that the client does not need to go to court or draw up a claim and other documents, since there is no prospect of winning and the client will waste time and money, or worse, worsen his situation.

This is why our company’s lawyers first do a free analysis of the situation, study the available documents, and only after that offer solutions, if any. Why

Tax burden by type of economic activity in 2021

The Federal Tax Service of Russia approved new indicators of the tax burden by type of activity for 2021 in Appendix 3 to Order No. ММВ-3-06/333 dated May 30, 2007 and published it on the official website in the section “Taxation in the Russian Federation” > “Test work” > “Concept” planning systems for on-site tax audits.”

The tax office looks at tax burden indicators when selecting companies for on-site audits.

If the indicators are less than the industry average, then the company risks falling under special control in order to reduce the risk of an on-site inspection, it is safer to adhere to the new indicators, and if there is a discrepancy, prepare explanations. To determine the tax burden of an organization, you need to divide the amount of taxes paid, including personal income tax, by revenue according to accounting data for a specific year (letter of the Federal Tax Service dated June 29, 2018 No. BA-4-1/12589).

Safe tax burden by type of activity in 2021: Type of activity (OKVED2) Tax burden, % For reference: Burden on contributions, % TOTAL 11 3.3 Agriculture, forestry, hunting, fishing, fish farming - total 4.1 5.2 crop farming and livestock farming, hunting and the provision of related services in these areas 3.2 4.9 forestry and logging 9.3 7.5 fishing, fish farming 7.8 5.6 Mining - total 43.5 1.6 extraction of fuel and energy minerals - total 52.5 1 mining, except fuel and energy 17.9 3.8 Manufacturing - total 7.1 1.9 production of food products, drinks, tobacco products 21.7 2 production of textiles, clothing 8 ,1 3.8 production of leather and leather products 8.2 5 wood processing and production of wood and cork products, except furniture, production of straw products and weaving materials 2.8 3.3 production of paper and paper products 5 1, 7 printing activities and copying of information media 8.4 3.6 production of coke and petroleum products 3.4 0.2 production of chemicals and chemical products 2.2

Tax burden by type of economic activity: table in 2021 from the Federal Tax Service

Contents All individual entrepreneurs are faced with the obligation to pay taxes. The size of the tax base is provided for by law, but it can be reduced in certain ways. The value is calculated independently or using a calculator - this is necessary by order of the Federal Tax Service during their unscheduled inspections.

If the income tax burden is too low, then in most cases there may be an error in the calculations. To avoid this, a calculator was created. The total amount includes all types of payments, including VAT, personal income tax, insurance premiums, which are expressed as a certain percentage of all income or in established amounts expressed in rubles.

The assessment of the total tax burden occurs according to the requirements of specialized inspections or according to the needs of the taxpayer in the following situations:

• When the load indicator is less than the average payments for a long time. They depend on the type of activity, but if the fiscal service suspects that payments are not being transferred in full, an unexpected check will be sent.
• If the amount significantly exceeds the level of tax burden, then the development of the organization is at risk. If deductions show obligatory payments that are beyond the company’s capacity, then it would be correct to switch to other taxation systems - the simplified tax system or the unified income tax.

In order to calculate the workload, the accounting department must estimate the amount of mandatory payments to the state and compare the obtained figures with the total profit.

The result is expressed as a percentage. It is compared with the average indicators of the Federal Tax Service. These values ​​are relevant in 2021.

They depend on the type of activity of the organization or individual entrepreneur.

Thus, the load for trading companies is less than 1%, and for manufacturing companies no more than 3%. It happens that over the past few years there has been a violation of the dynamics of changes in interest rates, then it is necessary to calculate the tax burden using a calculator. Deviations from the norm are always unprofitable

How to reduce income tax

Our state provides an opportunity to save a little on taxes paid. There are tax deductions for these purposes. They make it possible to reduce costs when selling an apartment or house, when receiving treatment and education. You can also save on your taxes if you donate to charity or use an individual investment account.

To take advantage of deductions, you need to know how much you earn, as well as the amount of tax deductions made. The tax deduction is provided precisely due to how much money you paid to the budget.

There are limits for all groups of tax deductions, after which you will no longer be able to reduce expenses. Thus, the property deduction is limited to the amount of 2,000,000 rubles. In one year, you can get only 13 percent of real estate costs, that is, no more than 260,000 rubles. The property deduction affects the purchase of housing, an apartment or a house, a plot of land, as well as a mortgage and repairs.

The limit for the social group of deductions is 120,000 rubles. The question arises, how much tax can be refunded in one year? As in the previous case, you have access to 13% of the costs of education or treatment, the total amount of compensation should not be more than 15,600 rubles.

To apply for a tax deduction, you need to obtain confirmation of income and taxes paid from the organization’s accounting department - certificate 2-NDFL. Then you need to submit a 3-NDFL declaration to the tax office.

Calculation of the tax burden in 2021 - 2021 (formula)

> > August 28, 2021 The tax burden is one of the evaluation criteria for the Federal Tax Service when deciding to conduct an on-site tax audit.

You can calculate this indicator yourself.

We will tell you what the tax burden is, what regulations it is regulated by, who may need this indicator, and also consider the calculation procedure and the permissible level of burden on the taxpayer. Watch our videos on calculating the tax burden: The main documents defining the concept of “tax burden” in relation to the relationship between the taxpayer and the tax authorities are: Order of the Federal Tax Service of Russia “On approval of the Concept of the planning system for on-site tax audits” dated May 30, 2007 No. According to the changes, introduced into this document by order of the Federal Tax Service of Russia dated May 10, 2012 No. ММВ-7-2/ [email protected] , its Appendix No. 3, reflecting the indicators of the total tax burden for sectors of the national economy and the country as a whole, is updated annually with data for last year. These data can also be seen on the Federal Tax Service website ().

Until July 25, 2017 – letter from the Federal Tax Service of Russia

“On the work of tax authorities’ commissions on the legalization of the tax base”

dated July 17, 2013 No. AS-4-2/12722, which contained formulas for calculating the tax burden in relation to some specific taxes and certain types of tax regimes. Its effect was canceled step by step (letters from the Federal Tax Service dated March 21, 2017 No. ED-4-15/ [email protected] and dated July 25, 2017 No. C; letter from the Federal Tax Service of Russia dated July 25, 2017

“On the work of the commission on the legalization of the tax base and the base for insurance premiums”

dated July 25, 2017 No. ED-4-15/ [email protected] , regulating the work procedure of the relevant commissions that, in the course of this work, analyze the dynamics of those indicators of taxpayers’ economic activity, on which the level of their tax burden depends.

Formulas for calculating the tax burden, similar to those contained in letter No. AS-4-2/12722, are also given here (in Appendix 7).

Income tax safe percentage of revenue

Contents The tax burden for income tax is calculated as the ratio, expressed as a percentage, of the amount of calculated income tax to the total amount of income according to the declaration for the corresponding reporting (tax) period.

The tax burden for income tax is calculated as the percentage ratio of the amount of calculated income tax (line 180 of sheet 02 of the income tax return) to the total amount of income from sales and non-operating income (lines 010 and 020 of sheet 02 of the income tax return) for the corresponding reporting (tax) period. Thus, the tax burden for income tax can be calculated using the formula: Example of calculating the tax burden for income tax Amount of calculated income tax for the limited liability company "Alpha" for 2021.

(line 180 of sheet 02 of the income tax return) amounted to 1,200,000 rubles.

The amount of income from sales (line 010 of sheet 02 of the income tax return) amounted to 26,000,000 rubles.

The amount of non-operating income (line 020 of sheet 02 of the income tax return) is 18,000,000 rubles.

Thus, at the end of 2021, the tax burden on corporate income tax was 2.7% (RUB 1,200,000 / (RUB 26,000,000 + RUB 18,000,000) x 100%). This procedure for calculating the tax burden for income tax was previously enshrined in Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2/12722 (cancelled by Letter of the Federal Tax Service of Russia dated July 25, 2017 N ED-4-15/).

Even though the Letter has been revoked, tax authorities can monitor the income tax burden.

We recommend reading: How to resign by registered mail

This is due to the fact that indicators of a low tax burden may indicate an underestimation of the tax base and the amount of tax payable.

Therefore, when checking your income tax return, the inspectorate may ask you for clarification.

Currently, indicators for a low tax burden for income tax have not been established.

Previously, they were contained in the Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2/12722 (cancelled by the Letter of the Federal Tax Service of Russia dated July 25, 2017 N ED-4-15/).

New tax on professional income from January 1, 2021

Publication date: 12/29/2018 11:41 Professional income tax is a new special tax regime that can be applied from 2021. This regime will be in effect for 10 years. For now it is being introduced in four regions of Russia: Moscow, Moscow region, Kaluga region and the Republic of Tatarstan. The professional income tax is not an additional tax, but a new special tax regime.

You can switch to it voluntarily. Those taxpayers who do not switch to this tax regime remain obligated to pay taxes taking into account other taxation systems that they apply as usual. Individuals and individual entrepreneurs who switch to the new special tax regime (self-employed) will be able to pay on their income from independent activities only tax is at a preferential rate - 4 or 6%.

This will allow you to legally conduct business and earn income.

On-site audits: safe indicators of tax burden and profitability.

Safe income tax share

HomeMiscellaneousShare of safe income tax Safe share of expenses on profit in 2021 Attention According to Federal Law dated November 27, 2017 N 342-FZ, deductions (contributions) of developers to the compensation fund are classified as non-taxable income. Participants in regional investment projects, when calculating the limit for the application of preferential tax rates, may not take into account income in the form of positive exchange rate differences (Federal Law of July 18, 2017 N 168-FZ). As for expenses, when calculating income tax, they can include a wider list of expenses for scientific research and (or) development (R&D) (Federal Law of July 18, 2017 N 166-FZ), as well as expenses for training employees in scientific, and not just educational organizations (Federal Law of July 18, 2017 N 169-FZ).

Formula for calculating the tax burden

27774 Page Contents Any entrepreneur, striving to increase his profits, feels the inevitable tax burden.

It is natural to strive to reduce the cost of paying taxes, but it is important not to cross the line defined by law.

However, the tax burden cannot be too low, because in this case there are almost certainly violations of tax legislation, the detection of which can be planned or unscheduled. What components does the tax burden consist of, what is its role in entrepreneurial activity, how to calculate it at different economic levels, whether an entrepreneur can do it on his own - all these questions are discussed below.

Join us! The concept of tax burden is used to establish the financial obligations of an entrepreneur to the state. It can be viewed as a relative or absolute value.

The amount burdening the entrepreneur due to his duties as a taxpayer, expressed in a certain figure, constitutes the absolute value of the tax burden. Entrepreneurs need to know this figure in order to plan the ratio of expenses and income, optimize the business, and evaluate its profitability. Tax authorities interpret the tax burden as a measure characterizing the funds that an entrepreneur allocates from business for his tax expenses.

This approach is relative, as it includes many parameters taken into account by the Federal Tax Service. That is why the relative designation of the tax burden better allows us to analyze the impact of the tax burden on the financial condition of the entrepreneur and the profitability of his business.

Sometimes the tax burden is identified with the effective tax rate - a percentage of the actual payment of a particular tax in the total tax base.

When it comes to the tax burden for a specific tax, it is permissible to apply this definition, which is what is done in some regulations. Since the tax burden ranks first among

Definition of Negative Profitability

Profitability with a minus

For managers, a negative profitability indicator is an important signal. It shows how unprofitable the production turned out to be in a particular case. Or a negative result on sales of a certain product. Negative profitability appears when the cost of production is higher compared to a decrease in sales profit. And the total price is not enough to cover all production costs.

The greater the negative profitability according to absolute data, the greater the deviation of the price level from the equilibrium value that could be considered effective.

Negative profitability shows that management is not effectively using available funds.

Tax burden for VAT 2021

The Tax Inspectorate cannot conduct comprehensive audits of all organizations; it simply does not have such resources. Therefore, they check those who are more likely to find violations, charge additional taxes and fine them.

To do this, based on a pre-audit analysis, tax officials draw up a plan for on-site audits every year.

One of the analysis criteria is the tax burden.

If it differs from the industry average, the company becomes a candidate for inspection.

This criterion is spelled out in the Concept of the planning system for on-site tax audits (approved by order of the Federal Tax Service dated May 30, 2007 No. MM-3-06/333). They can assess both the tax burden as a whole and for individual taxes.

A “bad” tax burden indicator, according to officials, is a reason to schedule an on-site inspection, “dig” deeper during a desk audit, request clarification, call a manager for a conversation, etc. We will tell you how the VAT burden is calculated and how to avoid problems if the indicator differs from the safe one.

How to calculate the tax burden for VAT The analysis methodology and formula for calculating the tax burden on value added were prescribed in Appendix 4 to the Letter of the Federal Tax Service dated July 17, 2013 No. AS-4-2/12722

“On the work of tax authorities’ commissions on the legalization of the tax base”

, but now this letter is not valid. In Appendix 2 to the Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/ [email protected], the tax burden is defined as the ratio of the amount of taxes paid according to reporting data and the turnover (revenue) of the organization. But this order does not provide for calculating the burden separately for taxes.

You can calculate your workload and compare it with industry averages on the Federal Tax Service website using the service.

It is only suitable for companies on the general taxation system. You need to indicate the year of interest, the type of economic activity and the subject of the Russian Federation, and the system will show industry average indicators for VAT, income tax and the total tax burden.

By entering your metrics, you can compare your workload to the industry average.

Industry indicators

Why is it necessary to calculate profit from sales?

It is often difficult for an ordinary employee to understand all these formulas, so for convenience we are compiling a table for calculating the hourly rate depending on revenue.

An important factor for determining the profitability of a commercial company is a comparative analysis with the performance of similar enterprises.

Net profit is considered the basis implying the future development of the company. It reflects the financial condition of the company, its competitiveness, and solvency. Net profit is the final part of the income that remains after all deductions: taxes, salaries, equipment purchases, rent and other expenses.

If an enterprise operates efficiently, uses resources and fixed assets rationally, then it is profitable. In other words, profitability is the ratio of the profit received to the average cost of fixed and working assets.

Thanks to the results of net profit, it becomes possible to assess the state of the organization, find out how much turnover can be increased/lowered, and how much money can be invested in the further development of the enterprise.

This economic category was introduced to describe how efficiently an enterprise's operations are conducted overall. Profitability is calculated by sales or by individual components.

Tax burden for income tax 2021 2021

› There are times when a tax inspector has questions about the declaration. And we have to explain why the low tax burden is indicated. Let's look at a sample of filling out an explanation.

According to Art. 88 of the Tax Code of the Russian Federation, tax inspectors have the right to ask for clarification on the taxpayer’s declaration. And they exercise their right when they find an error or have doubts about the reliability of the information received. The tax burden is a certain amount.

If it is low, there is a suspicion that the taxpayer is hiding his income.

And he does this with the aim of transferring less than what is required to the country’s budget. But this is one of the reasons. There are others:

1. low business profitability.
2. the tax burden is determined by the type of activity (industry), which may be incorrectly expressed;

Let's consider each situation in more detail.

First. Let's say an entrepreneur operates in the construction industry. The tax burden for this industry is 12% of income.

If the declaration indicates not 12%, but 5%, questions arise naturally.

The tax rate for various industries is prescribed at the legislative level, but a clear explanation is not given, which is why some taxpayers are unable to correctly determine the type of activity. In other words, he does one thing and reports for another. In this case, you should carefully check the OKVED code that is indicated in the declaration.

The inspector focuses on him. Second. The tax burden became low because the income of the entrepreneur (organization) fell.

This can happen for various reasons: sales volumes have decreased, purchase prices for raw materials have increased, wages have increased, etc.

The reason may also be investments in business development. In this case, it would be useful to calculate such investments in order to get a clear picture of income/expenses.

Explanations to the tax office Do not be afraid of the interest that your declaration may arouse among tax authorities.

Conducting cost-benefit analysis

The profitable parameter is also called the profitable rate. Because the indicator reflects how much profit was in revenue after the sale of services and goods with work.

If parameters in this direction fall, it means that the demand for products and the level of their competitiveness decreases. Then we need to think about additional measures to stimulate demand. There is a need to develop new market niches, or to improve the quality characteristics of the product.

Economic benefit

When factor analysis is carried out on profitability of sales, the influence of figures on how prices change in goods and services with work and how it affects the cost level deserves special consideration.

Identification of the reporting period and reference time is required to identify trends in changes in profitability in sales. The base period allows you to use indicators for:

• last year
• time when the company makes the greatest profit

The base period is needed in order to compare the indicators with what was taken as a basis during the calculations.

Reducing costs or increasing prices for the range offered helps increase profitability. An organization must focus on several parameters at once in order to make the right decision. We are talking about competitive activity and its assessment, the possibility of saving internal resources, fluctuations in consumer demand. The dynamics of market conditions are also studied separately.

It is planned to use tools that have become an integral part of the policy on goods and prices, sales, and communications.

Profits are also being increased in several directions at once:

1. Motivation for staff. Proper organization of personnel work becomes a separate sector in management activities. Sales of the final product, reduction of defects in products, and production of products with higher quality depend to a certain extent on the responsibility of employees. Incentive and motivational strategies will improve the quality of work performed by employees. For example, a bonus system, holding events, and so on.
2. Cost reduction. To do this, you need to identify suppliers whose prices are much lower than those of competitors. Despite the savings on materials, it is necessary to ensure that the final quality of the product does not decrease.
3. Creation of a new marketing policy. Product promotion should be based on research of market conditions and consumer preferences. Large companies create entire departments that deal specifically with marketing. Or they hire a separate specialist responsible for carrying out marketing activities. This policy is not complete without financial investments, but the results are fully justified.
4. Determination of acceptable quality. Demand is increasing only for quality items. An enterprise should take all measures to increase it if profitability indicators noticeably decrease.
5. Increase in production capacity. The production process becomes less expensive when scientific advances are introduced, although they require certain investments. It is possible to modernize the equipment that is already in service. Then the efficiency of work will increase, resources will be saved.

The amount of profit received often becomes the basis for assessing business performance. Profitability ratios are used to evaluate economic efficiency.

Top

Write your question in the form below