The so-called Concept of the planning system for on-site tax audits was approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333. It allows you to understand how much your business risks being subject to an on-site audit by tax authorities. One of the main criteria is the tax burden by type of economic activity. In mid-May 2018, the Russian Tax Service published updated indicators of the tax burden by type of economic activity for 2017. We provide a complete list of them in this review (can be downloaded) so that each company (IP) can compare them with its value.
Composition of activities
Traditionally, indicators of the tax burden by type of economic activity are fixed in Appendix No. 3 to the mentioned order. Now - for 2017 (the Federal Tax Service updates them annually). The document deals with enlarged areas of activity according to the OKVED-2 classifier. Look for the one that best suits your field.
Types of indicators
Note that the tax burden coefficients by type of economic activity in the Concept of on-site inspections of the Federal Tax Service are always presented in tabular form. And there are 2 types of them:
Please note that the values of the tax burden by type of economic activity for 2017 are shown as percentages.
The tax burden is the ratio of taxes (including personal income tax) and fees according to the official statistical reporting of the Federal Tax Service of Russia to the turnover of organizations according to Rosstat, multiplied by 100%.
| Type of economic activity (according to OKVED-2) | Period 2017 | |
| TOTAL | 10,8 | 3,6 |
| Agriculture, forestry, hunting, fishing, fish farming - total | 4,3 | 5,5 |
| crop and livestock farming, hunting and provision of related services in these areas | 3,5 | 5,4 |
| forestry and logging | 7,5 | 6,8 |
| fishing, fish farming | 7,9 | 5,5 |
| Mining - total | 36,7 | 1,8 |
| extraction of fuel and energy minerals - total | 45,4 | 1,0 |
| mining of minerals, except fuel and energy | 18,8 | 4,1 |
| Manufacturing industries – total | 8,2 | 2,2 |
| production of food, beverages, tobacco products | 28,2 | 2,4 |
| production of textiles, clothing | 8,1 | 4,2 |
| production of leather and leather products | 7,9 | 4,7 |
| wood processing and production of wood and cork products, except furniture, production of straw products and wicker materials | 2,0 | 3,6 |
| production of paper and paper products | 4,4 | 1,8 |
| printing activities and copying of information media | 9,2 | 4,3 |
| production of coke and petroleum products | 5,1 | 0,2 |
| production of chemicals and chemical products | 1,9 | 2,4 |
| production of medicines and materials used for medical purposes | 6,9 | 3,0 |
| production of rubber and plastic products | 6,3 | 2,6 |
| production of other non-metallic mineral products | 8,9 | 3,5 |
| metallurgical production and production of finished metal products, except machinery and equipment | 4,4 | 2,4 |
| production of machinery and equipment, not included in other groups | 8,8 | 3,9 |
| production of electrical equipment, production of computers, electronic and optical products | 9,9 | 4,3 |
| production of computers, electronic and optical products | 12,5 | 5,3 |
| production of electrical equipment | 6,7 | 3,0 |
| production of other vehicles and equipment | 4,7 | 4,8 |
| production of motor vehicles, trailers and semi-trailers | 5,1 | 1,7 |
| Providing electricity, gas and steam; air conditioning – total | 6,8 | 2,4 |
| generation, transmission and distribution of electricity | 8,1 | 2,2 |
| production and distribution of gaseous fuels | 1,3 | 1,4 |
| production, transmission and distribution of steam and hot water; air conditioning | 6,5 | 4,5 |
| Water supply, sanitation, organization of waste collection and disposal, activities and elimination of pollution - total | 8,4 | 4,8 |
| Construction | 10,2 | 4,3 |
| Wholesale and retail trade; repair of vehicles and motorcycles – total | 3,2 | 1,2 |
| Wholesale and retail trade in motor vehicles and motorcycles and their repair | 2,7 | 1,1 |
| wholesale trade, except wholesale trade of motor vehicles and motorcycles | 3,1 | 0,9 |
| retail trade, except trade in motor vehicles and motorcycles | 3,6 | 2,2 |
| Activities of hotels and catering establishments – total | 9,5 | 5,7 |
| Transportation and storage – total | 6,8 | 4,8 |
| railway transport activities: intercity and international passenger and freight transportation | 8,5 | 6,8 |
| pipeline transport activities | 4,5 | 2,1 |
| water transport activities | 9,3 | 4,1 |
| air and space transport activities | neg. | 3,0 |
| postal and courier activities | 14,4 | 11,6 |
| Activities in the field of information and communication - total | 16,4 | 5,2 |
| Real estate activities | 21,3 | 6,3 |
| Administrative activities and related additional services | 15,4 | 9,2 |
The source of information on the tax burden by type of economic activity for 2018 is official
What is the tax burden, how to calculate it and what is its role in business? We'll tell you in our article.
Tax burden coefficient: what is it and how is it calculated
The tax burden is one of the indicators of a company's financial stability. The tax burden can be an absolute value - this is an exact figure, the burden of paying taxes. It can also be relative - this is the percentage of funds that the company allocates from its revenue to pay taxes. To calculate the relative burden, you need to divide the amount of company taxes for the year by the amount of revenue for the year. It is the relative indicator that the Federal Tax Service uses when drawing up a plan for on-site inspections. Companies whose tax burden is lower than the industry average risk ending up on the “suspect list.”
Banks use tax burden indicators when analyzing risks. Of course, the tax burden is not the only criterion when checking solvency (there are about 80 other indicators), but it is an important one. A large tax burden usually means that a company may have low profitability. To calculate this ratio, revenue data must be taken from the financial statements (line 2110), taxes for the year - from tax reporting.
Tax burden level = the amount of your taxes for the year / revenue for the year × 100%
- for the state or regions;
- by type of industry;
- by groups of enterprises that have a similar type of activity to you;
- for specific economic entities;
- per person.
Depending on the level, the calculation base may change: it can be revenue with or without VAT, enterprise income, costs or profit, planned income/profit.
Tax burden coefficient and industry average
The tax burden coefficient depends on the type of economic activity of the company: for each type, a specific average value is determined individually at the legal level. It may happen that your company's ERR is lower than the industry average. This is not always good: the tax authorities may come to you. “Below average” means that there is a very real possibility that you pay less in taxes than other players in the industry. Or you have errors in your calculations.
To find out the industry average, you don’t need to go or call the tax office - all the information is posted on the Federal Tax Service website, and tax officials post it annually until May 5 of the following year.
Tax burden for income tax and VAT
The income tax burden can be determined based on the tax return data.
Income tax burden = (all calculated tax / (revenue + income from non-operating activities)) × 100%
A figure of less than 2-3% means your tax burden is low.
VAT burden = (VAT deductions / VAT accrued) × 100%
The values for deductions and accrued VAT must be taken for the previous four quarters. The amount of deductions not exceeding 89% is considered normal.
VAT burden = VAT / Tax base for the domestic market ×100%
The tax base for the domestic market can be obtained from the sum of lines 010, 020, 030, 040, 050, 060, 070, column 3 of section 3 of the VAT return. For trading companies, the ratio of the amount of VAT to the tax base should be more than 1%, for others - from 3%.
There is a tax calculator on the Federal Tax Service website for calculating the tax burden. Organizations on OSNO can use it. Now, with its help, it is easy to calculate your tax burden for the period 2015-2017 and compare it with the industry average. In case of discrepancies, it is worth preparing explanations in advance to provide them to the tax authorities upon request.
What has changed in 2019
The tax burden indicators for 2018, which will be relevant for scheduling audits in 2019, are established in Appendix No. 3 to Order No. MM-3-06/333@ of the Federal Tax Service of Russia dated May 30, 2007, as amended on May 24, 2019. A different load indicator is established for each type of activity according to OKVED2. But it happens that a company cannot find its type of activity in the list. For such a situation, the Federal Tax Service has provided a special procedure for action, described in letter No. GD-3-1/5806@ dated August 22, 2018 - for comparison, you should take the level of the tax burden in the Russian Federation, and not in the industry.
This year, the tax office has the right to check your data for the previous three years, so you need to carefully compare your current load figures with previous years. If there is a strong deviation, you will probably be asked to explain the reason or ordered to check.
Do you want to quickly calculate and pay taxes? The cloud web service Kontur.Accounting allows you to conduct all necessary operations via the Internet. Get acquainted with the capabilities of the service for free for 14 days, keep records, calculate salaries, report online and work in the service together with colleagues.
All legal entities, as well as individual entrepreneurs conducting commercial activities on the territory of the Russian Federation, are required to make appropriate contributions to the state.
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The list of taxes of various types is quite extensive. Moreover, the company pays them not only for itself, but also for hired workers (personal income tax).
Tax reporting is required. All actions are carried out in accordance with established legislation.
The entire amount of tax collections is designated by the term “tax burden” - this characteristic allows us to assess the financial condition of a particular enterprise.
Basic information
The tax burden is one of the main concepts and characteristics that allows us to most adequately assess the situation at a particular enterprise.
Therefore, the head of a legal entity or individual entrepreneur should become familiar with all the most important concepts and issues in advance.
The fundamental ones may include the following:
- necessary definitions;
- averages in the state;
- current standards.
Necessary Definitions
To understand the current legislative norms, it is imperative to familiarize yourself with the concepts of basic terms in advance.
The most important at the moment are the following:
- tax burden - total tax burden;
- IP (individual entrepreneur);
- credit institution;
- tax;
- personal income tax;
- tax base;
- profitability.
The total tax burden is the ratio of the total amount of taxes paid to the profit received as a result of the commercial activities of the enterprise.
This term is also interpreted as the tax burden of an enterprise. Since the tax burden is a ratio, a fairly simple formula is used to calculate it.
Typically, such data is required by the tax office - statistical data is compiled.
Individual entrepreneur, individual entrepreneur - a person conducting commercial activities, registered in a special state register and operating under a special tax regime.
It pays not only income and other taxes, but also acts as a tax agent for its employees.
A credit organization is a legal entity that has been issued a special permit by the Central Bank of the Russian Federation to conduct banking operations for the purpose of making a profit.
The responsibilities of such institutions also include the payment of various types of taxes. Such institutions receive the closest possible attention from the Federal Tax Service.
A tax is a certain amount expressed in money, transferred to the benefit of the state. There are many different types of taxes. .
It is paid by certain categories of enterprises engaged in activities specified in the legislation.
This indicator may be different; it varies depending on the industry and segment of the economy. The state changes the amount of this tax fee in various ways.
Income tax simultaneously solves two problems:
- allows you to replenish the state budget;
- makes it possible to regulate economic development.
Value added tax also has a great impact on the budget burden.
But the application of this fee is relevant only for some, individual enterprises engaged in a certain type of activity. Therefore, when analyzing the budget burden, VAT is not always taken into account.
How to calculate using the formula
The formula for calculating the tax burden for an enterprise operating in the Russian Federation is quite simple.
But at the same time it is somewhat inaccurate. Tax authorities compiling statistical data calculate this indicator on a fairly average basis. There are several ways to calculate this value.
The Federal Tax Service uses the following formula:
NN – the value of the tax burden;
CH – the total amount of all taxes that were transferred to the state during the tax period under review;
VB – the amount of accounting revenue.
The Ministry of Finance uses a similar formula that gives almost similar indicators. But the format of this method is somewhat different from that used by the Federal Tax Service.
There are also other calculation methods, they are indicated in economics textbooks.
But they are difficult to apply in practice, which is why the Federal Tax Service and the Ministry of Finance use the most simplified calculation methods. This way we can minimize the likelihood of making mistakes.
Practical reduction at the enterprise
Reducing the tax burden on a specific enterprise is a relatively difficult task. There are many legal schemes to reduce the tax you need to pay.
The most common and simple ones include:
- transition to a different taxation system;
- optimization of expenses and taxes;
- change in ownership form;
- reorganization.
The first method is the most effective, but it can only be used if certain factors are present. Optimizing expenses, taxes, and reorganization also brings no less benefits.
But it often becomes the reason for increased attention from the Federal Tax Service. This leads to an increase in the likelihood of conducting a desk or on-site inspection.
Features depending on the object
The tax burden is a complex, dynamic, constantly changing indicator. Therefore, when determining it, it is worth taking into account a large number of different factors.
Moreover, this concerns not only the industry in which the enterprise operates, but also the type of tax itself. Since, in relation to different areas, the amount of VAT deductions and other fees may differ significantly.
The most important issues today include the following:
- value added tax - VAT;
- tax imposed on profits;
- payroll tax.
Value added tax (VAT)
At the moment, value added tax is a fee paid when the following actions are performed with them:
- implementation;
- transfer for free use;
- construction work;
- importing.
When accounting for VAT in the case of calculating the tax burden, one should take into account the possibility of accepting it for deduction and reimbursement.
Also, value added tax may not be taken into account when a transaction is carried out that is not subject to taxation.
There is also no need to pay VAT when working on. The amount of this tax is determined simply.
At the end of the tax period, the amount of VAT due to the enterprise must be deducted from the total amount. It is this value that will be taken into account when determining the tax burden.
For profit
Income tax is a direct type of contribution to the state budget. Its value is directly proportional to the final result of the financial activities of a certain type of enterprise.
The procedure for calculating this tax is simple and involves just one step:
The result of this procedure is income tax. It is necessary to remember about a large number of different nuances that directly affect this indicator.
All of them need to be taken into account. When calculating the tax burden on an enterprise, this tax is one of the most important factors.
For the wage fund
One of the most important taxes today is personal income tax - its value can vary depending on the type of income from 9% to 35%.
The standard and most common rate is 13% - all residents pay this tax RF.
Despite the fact that personal income tax is paid out of pocket by the employee, but not by the employer, this indicator is taken into account when calculating the tax burden.
All legal entities, without exception, including private entrepreneurs, who are engaged in commercial activities on the territory of Russia, must make appropriate contributions to the state budget.
Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
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The list of taxes of various types is quite extensive, and the company must pay them not only for itself, but also for its employees. Additionally, tax reporting is mandatory.
Basic information
Initially, it is necessary to pay attention to the fact that the tax burden means an indicator, having an idea of which you can assess the real state of the company and organization.
For this reason, it is extremely important for the management of a legal entity and private entrepreneurs to become familiar with all the underlying key concepts and issues in advance.
In this case, the fundamental factors include:
- specific tax calculations;
- current values throughout Russia;
- current regulations.
Knowing the existing terms and features, you can eliminate the possibility of various misunderstandings.
The most significant and at the same time significant in the field of indicators of collections on account of the treasury is rightfully considered the income tax.
It is this indicator that may vary, since it comes directly from:
- areas of business activity;
- and economic segment.
It is necessary to pay attention to the fact that the Government of the Russian Federation, represented by the state, reserves the right to change tax collection indicators, including contributions to the Social Insurance Fund, if necessary.
The income tax under consideration can simultaneously solve several problems, namely:
- provides an opportunity to solve problems with budget replenishment;
- provides the opportunity to regulate economic development indicators.
In addition, value added tax has a significant impact on the so-called budget burden.
However, the use of this type of fee is relevant only for some individual companies that are engaged in a certain type of business activity.
It is for this reason that during the analysis of the so-called budget burden, VAT is not always taken into account.
Average indicators in the state (table)
Average profitability indicators in the country are determined on the basis of the obtained static data. They can be formed by representatives of the Federal Tax Service on the basis of information from the reports provided by the legal entities themselves.
All necessary information on the tax burden of the company is located at www.nalog.ru - for individual segments of economic activity.
As of 2016-2017, these indicators were as follows. For wholesale trade of products:
In the situation with the construction sector:
| For 2016 | 5,5% |
| For 2017 | 5,7% |
It is necessary to pay attention to the fact that based on deviations from the established average values, the profitability of a specific production of companies providing employment in a specific economic segment is assessed.
The company's management should, to the extent possible, exercise independent control over the areas in which a particular company operates.
If there is a significant deviation from the static data, it is possible to provide for the fact that an audit has been ordered by the tax authority.
In this case, it is extremely important to focus on the approved Order of the Federal Tax Service of Russia dated May 2007. It sets out in detail 12 meanings of numerous tax risks.
All of them will have to be taken into account by tax authorities when it is necessary to analyze the tax burden in a particular company.
How to calculate correctly using the formula
It is necessary to pay attention to the fact that the established formula for calculating the tax burden in a company that conducts official business activities in Russia is quite simple.
However, it is inaccurate. Representatives of the tax authority, who generate static data, calculate the indicator under consideration on a fairly average basis.
In this case, several options for calculating the tax burden are allowed. In 2019, tax officials use the following formula:
Bn = (Cn x 100%)/Bv
The Ministry of Finance uses a similar formula during calculations, which ultimately produces similar values.
At the same time, you need to pay attention to the fact that the format of this option is slightly different from that used by the structural divisions of the tax authority.In addition, the possibility of other calculation options is provided, which are indicated in economics textbooks.
At the same time, it is worth remembering that there are difficulties in applying them in practice, which is why representatives of the tax authority and the Ministry of Finance use the most simplified calculation methods in their work. Only through this can the likelihood of making mistakes be significantly reduced.
Does the Federal Tax Service determine the Tax Tax coefficient?
Having carried out a preliminary calculation of the tax burden by type of economic activity, the taxpayer himself has the right to independently determine which level it fits.
In other words, if the indicator is not considered lower than required for a specific business area of activity.
For this purpose, representatives of the tax authority annually publish on their official portal the average safe indicators of the tax burden, also displayed in Appendix No. 3 to the Order of the Federal Tax Service.
If the obtained indicators are considered below the industry average, then the company, in most cases, will be marked as a candidate for inclusion in the developed on-site inspection plan.
To be able to assess your personal chances of applying to the territorial representative office of the tax authority, it is extremely important to understand how to calculate the tax burden.
You can make the calculation by using the above formula yourself, referring to the Order of the Federal Tax Service of July 2013.
It is in this specified regulatory legal act that all the key aspects on the issue under consideration are reflected.
If any errors are made, this may cause problems with the authorized regulatory body at the place of registration of the company.
Practical reduction at the enterprise
You should initially pay attention to the fact that reducing the tax burden in a particular company is quite a difficult task.
Today, there are a huge number of legal methods for reducing the mandatory tax, for example, personal income tax.
The most common reduction methods in 2019 include:
- transition to a different taxation regime;
- optimization of costs and taxes in particular;
- making changes in the form of ownership;
- carrying out reorganization.
The first option is rightfully considered the most effective, but it can only be used if specific factors are present.
Optimizing costs, taxes, and reorganization can also bring no less benefits. In most cases, the reason is increased attention from representatives of the tax authority.
As a consequence, this leads to an increased likelihood of conducting numerous checks, in particular:
- cameral;
- and away.
This nuance must be remembered in order to eliminate the possibility of various misunderstandings.
Features depending on the object
The tax burden means a rather complex, dynamic and constantly changing indicator.
It is for this reason that it is extremely important to take into account a huge number of different factors when calculating it.Moreover, in this case, this applies not only to the industry in which business activities are carried out, but also to the specific taxation itself.
The 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:
Tax authorities, in turn, determine the tax burden coefficient by type of economic activity, i.e., a certain average value for each industry (clause 1 of the Publicly Available Criteria for Assessing GNP Risks, approved by Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/333 @). 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 on-site inspection plan (clause 1, section 4 of the Concept of the GNP planning system, approved by Order of the Federal Tax Service of Russia dated May 30, 2007 N MM -3-06/333@, Letter of the Ministry of Finance of Russia dated June 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 operating in the same field. Which raises certain suspicions among regulatory authorities.
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-3-3/1026@).
Indicators of the industry average tax burden
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 of Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/333@). 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%.
Tax burden indicators for specific taxes
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. This means that the company will be included in the “commission” 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 value is 89% or more (