Tax burden: the calculation formula. Manual, features, examples

The Concept of the tax burden on today is a Central indicator for the selection of the tax Inspectorate of the candidate for the tax inspection. Therefore, the study of this category and its calculation in respect of the company is very important and significant element of the analysis.

General idea

The overall tax burden is the total amount of funding payable in the form of import customs­Slin (except special types of duties caused by application of measures for the protection of economic interests of the Russian Federation in conducting foreign trade in goods in accordance with legisla­tion of the Russian Federation), Federal taxes (excluding stock in Chi­call, value-added tax on goods produced in the Ter­the territory of the Russian Federation) and contributions to state extra­budgetary funds on the day the financing of the project.

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

• Absolute value. the Sum of specific values of taxes that should be paid. This amount is directly interesting for the enterprise - the payer of taxes.
• In relative value. As the fraction (percentage) of the amount of taxes that must be paid to the budget, to a particular database. This indicator is often used for various calculations, analysis and forecasts of the company.

Calculation basis

In the basis of calculation of the relative load values on the following indicators, which must match the tax payments and to assess the degree of influence on the profitability of the company and its profitability over a certain period. Among these values select:

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• Revenue (including VAT).
• Revenues;
• The tax base for a particular tax;
• Accounting or tax profit;
• The planned revenue amount.

However, note that the share of tax can be determined not only in relation to their total amount but also in respect of certain specific taxes. In this case, it is calculated as one tax period, and for several. In the calculation for multiple periods, the data needs to be summarized.

We Should also pay attention to the situation when the taxes of the company do not exist. In this case, the tax burden tends to zero. The same - and in respect of certain taxes.

The Importance and role of concepts

Entity value tax burden in respect of the particular taxpayer identified in the regulatory document. This Order FTS of Russia from 30.05.2007 № MM-3-06/333@, which examines the concept of the aggregate tax burden, calculated as the share of all taxes paid in an accounting value (net of VAT) to the amount of revenue. It also presents a formula and instructions on how to calculate the tax burden.

The Role of the studied parameter load you can briefly highlight the following aspects:

• To state - for the planning and development of tax policy in the regions and in the whole country. Changing the composition of taxes and their types, changing rates and benefits, the state determines the possible allowable levels of pressure on the business and the company. In addition, the indicator at the macro level necessary for forecasting of budget revenues development of tax revenues in the whole country.
• Calculation of this parameter at the state level helps to make a comparison with similar parameters of other countries and make corresponding adjustments in tax policy.
• This figure also influences the formation of social policy in the country.

Formula

To determine the required balance, taking into account the interests of each party, need to figure out how to pay the tax burden on businesses and what its performance will be optimal for the strategy of the tax policy of the state.

According to many authors, the most comprehensive measure of the tax burden may be the ratio of the absolute tax burden to value added. A calculation gives in his work Shetsky S. P. It also shows the ratio of the tax burden and the investment component of the added value.

Imagine a formula and instructions more clearly:

NN = N *100 / NB,

Where NN is the tax burden, %

NB – the tax base, Tr, N – the amount of tax Tr

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

Tax burden on VAT

The Main objects of the taxation under this tax are the following categories :

• Sales of services and works;
• Construction and installation works;
• The import into the territory of the country goods.

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

• Exporters – 0%;
• For the main part of food products – 10%;
• For the main part of objects of taxation is 18%.

When calculating the tax base for VAT use benefits, which are fixed in the tax code.

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

Keep in mind one feature: the tax base for VAT can be calculatedtwo ways.

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

Nnds = Nnds * 100 / Nbrf,

Where Nnds – the tax burden of the VAT; NDS – the amount of NDM payable under line 040 section 1 of the Declaration; Nbrf – the tax base, calculated according to section 3. Declaration on the Russian market.

The Tax base for the Russian market is defined as the result of adding lines 010-070 column 3, which are summarized:

• Base with products for all bets;
• The sale of the company as of the company's property;
• Construction and installation works;
• Advances received.

In the second method, the tax base is defined as the sum of internal and external market according to the following formula:

Nnds = Nnds * 100 / (Nbrp + NB exp),

Where Nnds – the tax burden of the VAT; NDS - NDM amount payable under line 040 section I of the Declaration; Nbrf – the tax base is determined according to section III of the Declaration on the Russian market; Nexp – the tax base is determined by the sum of lines 020 IV sec. the export Declaration.

Here is an example of the calculation of the index.

The Company “rostra” is BASED on. In the first quarter of 2017, it carried out the following operations.

January 22, was delivered goods in the amount of 112000 roubles, including the VAT - RUB 17084,75 Payment was received in December 2016, when making the invoice for advance payment and payment of tax.

4 Feb taken a Deposit of 50% on account of future supplies in the amount of 40,000 rubles for invoicing-invoices for advance payment. The shipment has been made in the amount of 80,000 rubles, including VAT-RUB 12203,39 shipping date - 24th February, the rest of the money was remitted in March.

March 9, performed services at a cost of 100,000 rubles., including VAT-RUB 15254,20 Signed certificate with the provider billed invoice. The payment went through in April.

In Q1, OOO «rostra” paid for goods worth 65800 rubles, including VAT – 10037,29 RUB, and also the amount without VAT in the amount of 42,560 RUB.

Define tax base under the profit tax:

(112000-17084,75)+ (80000-12203,39) + (100000 &- 15254,20) = 247457,70 RUB

Expenses:

(65800-10037,29) + 42560 + 64560 = 162882,71 RUB

Income Tax:

(247457,70-162882,71) * 0,2 = 16914,98 RUB

The Tax base for VAT:

40000*18/118 + 12203,39+15254,24 = 33559,32 RUB

The VAT Amount to deduct:

17084,75 + 40000*18/ 118 +10037,29 = 33223,73 RUB

VAT payable

33559,32 – 33223,73 = 335,59 RUB

The Measure of the tax burden (profit tax and VAT together):

(16914,98 +335,59 ) / 247457,70 * 100 = 6,97%

Tax burden on income tax

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

The Formula can be represented as follows:

Nprob = (Nprim * 100) / D

Where Npib – the tax burden on profit, %; Npeb-tax profit before Declaration, Tr; E - the total amount of income specified in the Declaration, p.

In the denominator of this formula quite often is specified revenues and other income, including interest.

Consider what factors influence this indicator. Among them we can specify:

• The Amount of the calculated tax, but rather it's rate. Typically this value is 20%, but there are exceptions when the rate is reduced in accordance with article 284 of the tax code. Accordingly, the lower the amount of tax, the lower tax burden on profit.
• Income from the sale specified in the Declaration. The higher the income specified in the Declaration, the lower the load.
• The Amount of selling expenses. The higher the costs, the lower the tax.
• The Existence of losses from previous years, when the account reduces the tax base and, therefore, reduced and the tax to zero.
• Tax incentives reduce the tax amount.

Consider the calculation of income tax on a concrete example.

Assume that the revenue from sales of goods (without VAT) amounted to RUB 112 643 080, other income – 41 006 RUB.

The Direct costs of the company amounted to RUB 76 303 701, indirect costs – 197 987 34 RUB.

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

Other costs amounted to – 115 953 RUB.

The Tax base for income tax were as follows:

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

Estimated tax:

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

The Amount of accrued advance payments – 183 813 RUB.

The Amount of tax payable:

413 289 – 183 813 = 229 476 RUB.

Tax burden under the simplified tax system

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

With this purpose can be applied the following formula:

Nwsn = Nusn * 100/ D USN,

Where Nusn – the tax burden under the simplified tax system, %; NESN – USN-tax Declaration, T. R.;

Dwsn-up moves on STS-Declaration Tr

Here is a concrete example of the tax burden according to the formula calculation under the simplified tax system.

The following table presents the revenues and expenses used in the calculation of the taxable base of OOO “XXX”. Income and expenses associated with the implementation of services on the organization of public power.

The analysis of the dynamics of income and expenses reflects an annual growth of almost all compound elements.

Analysis of income and expenses for the services of “XXX” for 2014-2016, ths. shown in the table below.

Расходы в целом продемонстрировали тенденцию к увеличению на сумму 2117 тыс. руб., их рост составил 138,6 %. В частности, проведённое сравнение доходов и расходов по услугам показывает, что выручка от оказания услуг увеличилась в 2016 году по сравнению с 2014-м на 2285 тыс. руб., ее рост составил 135 %.

Основной причиной роста показателей является рост цен на потребляемые материалы и услуги, и как следствие повышение собственных цен, с целью покрытия расходов. За счет того, что сумма расходов меньше получаемых доходов на 7,4 % ООО получило прибыль на 168 тыс. руб. больше в 2016 году, чем в 2014 году.

Рассмотрим динамику начисленного налога по ООО «ХХХ» за период с 2014 по 2016 годы по данным таблицы ниже.

Таким образом, ООО «ХХХ» в течение рассматриваемого периода можно было зачесть в счет уменьшения суммы единого налога не всю сумму страховых взносов по пенсионному, социальному и медицинскому страхованию, а только 50% от суммы налога, начисленного в бюджет. Рассмотрим пример расчета налоговой нагрузки по методике Минфина РФ. Налоговая нагрузка на доходы ООО «ХХХ» составила:

в 2014 году (196+581) /6534 = 0,12 руб./руб.,

в 2015 году (655+216) / 7181 = 0,12RUB/RUB.

In 2016 (750+265) / 8819 = 0,12 RUB./RUB.

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

Tax burden for the common system of taxation

How is calculated the tax burden BASED upon those discussed below using the formula:

Nono = (NDC + NP) * 100 / In,

Where Nono – the tax burden on the BASIS, %; NDS – the amount of VAT payable on the Declaration T. R.; NP – the amount of income tax Declaration, Tr; - revenues from the statement of financial performance (without VAT), T. R.

Acceptable level

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

• You must define this indicator and compare it with historical data;
• When calculating the index it is worth noting, that low rate for manufacturing companies is set to 3 %;
• Check the share of VAT deductions, as it does not have to be above 89 %.

In case if there are significant deviations from these figures in the direction that is unfavorable to the taxpayer, it is necessary to prepare the documents for the reasons that a low tax burden. For example:

• Incorrectly identified code operation;
• Problems with the sale of products;
• The growth of costs in connection with the increase in prices from suppliers;
• Investment;
• Creation of a stock of goods;
• The export operation.

Insights

The Tax burden, the calculation formula of which is given in the article, is a necessary element in determining the level of expenses of the company before the budget. The most commonly used value as a percentage, which ensures the comparability of values with financial forecasting. The results of the analysis of this indicator in the following cases:

• Getting information about the expenses of the company on execution of budgetary obligations;
• Identification of adverse trends in the fluctuations of this parameter;
• Build phases of control procedures.

Overall, the study of this parameter should be a mandatory procedure for the works, and regularly performed the function of inspection. The obtained results are the basis for the formation of production databases, identify suspicious companies and verification.