Tax burden: calculation formula. Instructions, features, examples

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37

The concept of the tax burden today is the central indicator for the selection by the tax office of a candidate for an on-site tax audit. Therefore, the study of this category and its calculation in relation to the enterprise is a very important and significant element of the analysis.

General view

The total tax burden is the total amount of financial resources that are payable in the form of import customs duties (excluding special types of duties caused by the application of measures to protect the economic interests of the Russian Federation in the implementation of foreign trade in goods in accordance with the legislation of the Russian Federation), federal taxes (excluding excises, value added tax on goods produced in the territory of the Russian Federation) and contributions to state extra-budgetary funds on the day the investment project is financed.

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

• In absolute terms. The amount of specific taxes to be paid. This amount is of interest directly to the enterprise -tax payer.
• In relative terms. As a share (percentage) of the amount of taxes that must be paid to the budget, to a certain base. This indicator is often used for various calculations, analyzes and forecasts of the company.

Calculation base

The basis for calculating the relative load is such indicators with which it is necessary to compare tax payments and assess the degree of impact on the company's profitability and its profitability for a certain period. Among these values, we highlight:

• revenue (with or without VAT);
• sales revenue;
• tax base for a specific tax;
• accounting or tax income;
• targeted revenue.

It should be noted that the share of taxes can be determined not only in relation to their total amount, but also in relation to certain specific taxes. In this case, it is calculated both for one tax period and for several. When calculating for several periods, the data must be summarized.

You should separately pay attention to the situation when the company has no taxes. In this case, the tax burden tends to zero. The same applies to individual taxes.

Meaning and role of the concept

The essence of the value of the tax burden in relation to a particular taxpayer is defined in a regulatory document. This is the Order of the Federal Tax Service of the Russian Federation dated May 30, 2007 No. MM-3-06/333@, which considers the concept of the total tax burden, calculated as the share of all taxes payable in the accounting value (excluding VAT) to the amount of revenue. It also provides a formula and instructions on how to calculate the tax burden.

The role of the studied load parameter can be briefly highlighted in the following aspects:

• For the state - for the purpose of planning and developing tax policy both in the regions and in the whole country. By changing the composition of taxes and their types, changing rates and benefits, the state determines the possible acceptable levels of pressure on business and companies. In addition, this indicator at the macro level is necessary for forecasting budget revenues, the development of tax revenues in the whole country.
• The calculation of this parameter at the state level helps to compare with similar parameters in other countries and make appropriate adjustments in the field of tax policy.
• This indicator also has an impact on the formation of social policy in the country.

Calculation formula

To determine the necessary balance, taking into account the interests of each of the parties, it is necessary to find out how the tax burden on enterprises should be calculated and what indicators will be optimal for the state tax policy strategy.

According to many authors, the most complete indicator of the tax burden may be the ratio of the absolute tax burden to value added. One of these calculation options is given in his work by Sukhetsky S. P. It also shows the relationshiptax burden and the investment component of value added.

Let's imagine the formula and instructions more clearly:

NN=N 100 / NB, where HH is the tax burden, %

NB – tax base, tr., N – tax amount, tr.

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

VAT tax burden

The main objects of taxation for this type of tax are the following categories:

• sale of services and works;
• CMP;
• importation of goods into the country.

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

• for exporters – 0%;
• for the main part of food products - 10%;
• for the main part of the objects of taxation - 18%.

When calculating the tax base for VAT, they use the benefits that are fixed in the Tax Code of the Russian Federation.

Let's consider the formula for calculating the VAT tax burden in more detail.

One thing to keep in mind is that the tax base for VAT can be calculated in two ways.

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

NNnds=Nnds100 / NBrf, where ННндс - VAT tax burden; Nnds - the amount of NDM due for payment in accordance with line 040 of section 1 of the declaration; NBRF is the tax base calculated according to the data of Section 3. declarations for the Russian market.

The tax base for the Russian market is determined as the result of adding lines 010-070 of column 3, where they are summarized:

• base for the sale of goods at all rates;
• sale of the enterprise as a complex of property;
• CMP;
• Advances received.

In the second method, the tax base is determined as the sum of the values for the domestic and foreign markets according to the formula:

NNnds=Nnds100 / (NBrf + NB exp), where ННндс - VAT tax burden; Nnds - the amount of NDM due for payment in accordance with line 040 of section I of the declaration; NBRF - the tax base is determined according to section III of the declaration for the Russian market; NBexp - tax base, determined by the sum of lines 020 IV section. export declaration.

Let's give an example of calculating the indicator.

Rostra LLC is located on OSNO. In the I quarter In 2017, she carried out the following operations.

On January 22, goods worth 112,000 rubles were shipped, including VAT - 17,084.75 rubles. Payment was received back in December 2016 when issuing an advance invoice and paying tax.

February 4, an advance payment of 50% was taken against a future delivery in the amount of 40,000 rubles when an advance invoice was issued. The shipment was made in the amount of 80,000 rubles, including VAT - 12,203.39 rubles. Shipment date - February 24, the balance was transferred in March.

On March 9, services were rendered at a cost of 100,000 rubles, including VAT - 15,254.20 rubles. An act was signed with the supplier, an invoice was issued. Payment passed in April.

In the 1st quarter of OOORostra paid for goods in the amount of 65,800 rubles, including VAT - 10,037.29 rubles, as well as an amount without VAT in the amount of 42,560 rubles.

Determine the tax base for income tax:

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

Company expenses:

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

Income tax:

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

VAT tax base:

4000018/118 + 12203, 39+15254, 24=33559, 32 RUB

VAT amount to be deducted:

17084, 75 + 4000018/ 118 +10037, 29=33223, 73 RUB

VAT payable:

33559, 32 - 33223, 73=335, 59 RUB

Indicator of the tax burden (on income tax and VAT together):

(16914, 98 +335, 59) / 247457, 70100=6, 97%

Income tax burden

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

The formula can be represented as follows:

NNinc=(Ninc100) / D, where NNprib is the tax burden on profits, %; Nprib - income tax before declaration, tr; D - the total amount of income indicated in the declaration, t.r.

The denominator of this formula often indicates sales proceeds and other income, including interest.

Let's consider what are the main factors that influence this indicator. Among them, you can specify:

• The amount of the calculatedtax, or rather, its rate. Usually this value is 20%, but there are exceptions when the rate is reduced in accordance with Art. 284 of the Tax Code of the Russian Federation. Accordingly, the lower the amount of tax, the lower the tax burden on profits.
• Income from the sale, specified in the declaration. The higher the declared income in the declaration, the lower the burden.
• Amount of sales costs. The higher the spending, the lower the tax.
• The presence of losses from previous years when they are taken into account reduces the tax base, which means that the tax itself is reduced to zero.
• Tax credits reduce the amount of tax.

Let's consider the calculation of income tax on a specific example.

Assume that the proceeds from the sale of goods (excluding VAT) amounted to 112,643,080 rubles, other income - 41,006 rubles.

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

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

Other expenses amounted to RUB 115,953

The income tax base was:

112 643 080 + 41 006 - 110 501 688 – 115 953=2 066 445 rubles

Amount of calculated tax:

2,066,44520/100=RUB 413,289

Amount of accrued advance payments – RUB 183,813

Amount of income tax payable:

413 289 – 183 813=RUB 229 476

Tax burden under the simplified tax system

Let's consider the formula for calculating the tax burden under the simplified tax system in more detail.

For this purpose, the formula can be applied:

NNusn=Nusn100/ D usn, where ННusn is the tax burden under the simplified tax system, %; Nusn - USN-tax according to the declaration, i.e.;

Dusn - income according to the USN declaration, t.r.

Let's give a specific example of the tax burden according to the calculation formula for the simplified tax system.

The table shows the income and expenses used in calculating the taxable base in XXX LLC. Income and expenses are related to the sale of catering services.

Analysis of the dynamics of income and expenses reflects the annual growth of indicators in almost all constituent elements.

Analysis of income and expenses on the services of LLC "XXX" for 2014-2016, thousand rubles. shown in the table below.

Name of indicators	2014	2015	2016	Absolute deviation	Relative deviation, %
Income
Revenue from the provision of services	6534	7181	8819	2285	135, 0
Costs
Rent and maintenance of fixed assets	1983	2605	3389	1406	170, 9
Salary	2478	2672	3003	525	121, 2
Compulsory premiums	581	655	750	169	129, 1
Repair OS objects	174	14	126	-48	72, 4
Other taxes and fees	143	115	115	-28	80, 4
Other expenses	122	87	215	93	176, 2
Total expenses	5481	6148	7598	2117	138, 6
Profit from service provision	1053	1033	1221	168	116, 0

Expenses as a whole showed an upward trend in the amount of 2117 thousand rubles, their growth amounted to 138.6%. In particular, the comparison of income and expenses for services shows that revenue from the provision of services increased in 2016 compared to2014 by 2285 thousand rubles, its growth was 135%.

The main reason for the increase in indicators is the increase in prices for consumed materials and services, and as a result, an increase in own prices in order to cover costs. Due to the fact that the amount of expenses is less than the income received by 7.4%, the LLC received a profit of 168 thousand rubles. more in 2016 than in 2014.

Let's consider the dynamics of the accrued tax on XXX LLC for the period from 2014 to 2016 according to the table below.

Indicators	Amount, tr.				Relative deviation, %
	2014	2015	2016	Absolute deviation, tr.
Income received off activity	6534	7181	8819	2285	135, 0
Assessed tax at a rate of 6%	392	431	529	137	134, 9
Insurance contributions for pension, social and medical insurance	581	655	750	169	129, 1
Sick leave	27	35	38	11	140, 7
Total premiums on pension, social and medical insurance and sick leave	608	690	788	180	129, 6
Tax reduction amount (50%)	196	216	265	69	135, 2
Tax payable to the budget (Negative payment cash flow to the budget)	196	216	265	69	135, 2
Negative cash flow on payments to off-budget funds	581	655	750	169	129, 1

Thus, XXX LLC during the period under review could be credited to reduce the amount of the single tax not the entire amount of insurance premiums for pension, social and medical insurance, but only 50% of the amount of tax accrued to the budget. Consider an example of calculating the tax burden according to the methodology of the Ministry of Finance of the Russian Federation. The tax burden on the income of XXX LLC was:

in 2014 (196+581) /6534=0.12 rubles/ruble, in 2015 (655+216) / 7181=0.12 rubles/ruble, 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 the amount of tax and accrued insurance premiums.

Tax burden for the general taxation system

How the tax burden is calculated for the OSNO is discussed below using the formula:

NNno=(Nnds + Np)100 / V, where НNono – the tax burden on the basic tax, %; Nnds - the amount of VAT payable according to the declaration, tr.; Np - the amount of income tax on the declaration, tr; B - revenue from the income statement (excluding VAT), tr.

Acceptable level

When calculating the tax burden, the taxpayer should keep in mind the following points:

• it is necessary to determine this indicator and compare it with data for previous periods;
• when calculating the indicator, it should be noted that a low indicator for manufacturing enterprises is the value of 3%;
• need to check VAT deduction rate as it should not be higher than 89%.

If there are significant deviations from these figures in the direction that is unfavorable for the taxpayer, it is necessary to prepare documents to justify the fact of a low tax burden. For example:

• invalid activity code;
• problems with product sales;
• rising costs due to rising prices from suppliers;
• investing;
• stocking goods;
• export operations.

Conclusions

Tax burden, calculation formulawhich is presented within the article, is a necessary element in determining the level of the company's costs in front of the budget. The most commonly used value is a percentage, which ensures the comparability of values in financial forecasting. The results of the analysis of this indicator are required in the following cases:

• obtaining information about the company's costs for fulfilling budgetary obligations;
• detection of unfavorable trends in fluctuations of this parameter;
• building the stages of control procedures.

In general, the study of this parameter should become a mandatory procedure for the enterprise itself, as well as a regularly performed function for inspection. The results obtained form the basis for the formation of working databases, identification of suspicious companies and verification.