Tax burden coefficient by type of economic activity. Tax burden coefficient by type of economic activity Maximum tax burden by type of economic activity

Rights to the results of intellectual activity identified during inventory are not included in income

In the period from January 1, 2018 to December 31, 2019, it is possible not to recognize for tax purposes income in the form of property rights to the results of intellectual activity identified during the inventory (new clause 3.6, clause 1, article 251 of the Tax Code of the Russian Federation was introduced by the Federal Law of July 18, 2017 N 166-FZ).

We are talking about the rights to (clause 1 of Article 1225 of the Civil Code of the Russian Federation):

• works of science, literature and art;
• Computer programs and databases;
• performances and phonograms;
• inventions, utility models and industrial designs;
• breeding achievements;
• topologies of integrated circuits;
• production secrets (know-how);
• brand names;
• trademarks and service marks;
• names of places of origin of goods;
• commercial designations.

Non-taxable income received from shareholders or participants

The norms of Article 251 of the Tax Code of the Russian Federation regarding non-taxable income have been clarified. Amendments were made by Federal Law No. 286-FZ of September 30, 2017. Let us recall that Article 251 of the Tax Code of the Russian Federation lists the types of income that are not taken into account when determining the tax base.

Since January 1, 2011, subclause 3.4 of clause 1 of Article 251 of the Tax Code of the Russian Federation has been in effect, excluding from the taxable base income in the form of property, property or non-property rights in the amount of their monetary value, which are transferred by the founders of the company or partnership in order to increase net assets (NA).

This also applies to the case of such transfer through the formation of additional capital and (or) funds.

This rule also applies to certain cases of increasing the NAV with a simultaneous decrease or termination of the obligation to the relevant founders, as well as cases of restoration of unclaimed dividends or part of the distributed profit of the company (partnership) as part of retained earnings.

From January 1, 2018, the new version of subclause 3.4 of clause 1 of Article 251 of the Tax Code of the Russian Federation will only talk about income in the form of dividends not claimed by the company’s participants or part of the company’s distributed profit restored as part of the company’s retained earnings. Such situations, as a rule, occur in large joint stock companies (JSCs), which do not have reliable information about the location and bank accounts of some of their individual shareholders and for this reason cannot pay them dividends.

Contributions from participants “move” to a new separate subclause 3.7 of clause 1 of Article 251 of the Tax Code of the Russian Federation, but in a somewhat adjusted form. Since 2018, income in the form of property, property or non-property rights in the amount of their monetary value received as a contribution to property business company or partnership in the manner established by the civil legislation of the Russian Federation. That is, contributions from participants (regardless of the size of the share in the management company), as before, are not subject to income tax, provided that they are registered as a contribution to the property of the company. There is no longer a clause on net assets in the Tax Code of the Russian Federation.

The contribution to property is not associated with an increase in the authorized capital of the enterprise; it does not change the shares of the founders (participants).

However, according to the legislation on LLCs, JSCs, and the Civil Code of the Russian Federation, in order to formalize a contribution to property, a certain procedure must be followed.

For example, according to Art. 27 of the Federal Law of 02/08/1998 N 14-FZ “On Limited Liability Companies”, company participants are obliged, if provided for by the company’s charter, by decision of the general meeting of participants to make contributions to the company’s property. Contributions to the property of the company are made by all its participants in proportion to their shares in the authorized capital of the company, unless a different procedure for determining the size of contributions is provided for by the charter of the company. Contributions to the company's property are made in money, unless otherwise provided by the company's charter or a decision of the general meeting of LLC participants.

Special rules governing the making of contributions to property are also provided for joint-stock companies (Article 32.2 of the Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies”).

Thus, from January 1, 2018, only if the appropriate procedure is followed, the assistance of shareholders (participants) is recognized for tax purposes as a contribution to property and is exempt from income tax under subclause 3.7 of clause 1 of Article 251 of the Tax Code of the Russian Federation.

For example, if one of the five participants of an LLC decided to donate a fixed asset or inventory items to the company, then for the purpose of tax exemption it is necessary to consider subclause 11, and not subclause 3.7 of clause 1 of Article 251 of the Tax Code of the Russian Federation.

According to subparagraph 11 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, received property is not recognized as income for tax purposes provided that:

• received from an individual with a stake in the authorized capital of the LLC of more than 50%;
• received from a parent organization with a share in the authorized capital of the LLC of more than 50%;
• received from a subsidiary (not registered offshore), the authorized capital of which consists of more than 50% of the contribution of the LLC;
• within one year from the date of receipt, the specified property (except for funds) is not transferred to third parties.

That is, gratuitous assistance, other than contributions to property, does not generate income only if a number of conditions are met, in particular, the size of the share in the management company, ownership of the property for at least 1 year.

Investment tax deduction for income tax

From January 1, 2018, a new type of deduction is introduced into Chapter 25 of the Tax Code of the Russian Federation - “investment tax deduction” (Federal Law dated November 27, 2017 No. 335-FZ). The procedure for its application is contained in the new Article 286.1 of the Tax Code of the Russian Federation.

Starting from 2018, an organization will be able to reduce income tax (advance payment) by investment tax deduction (expenses for the purchase (modernization) of fixed assets 3 - 7 depreciation groups).

But the maximum amount of deduction for the regional part of the tax cannot exceed the difference between the calculated amount of tax without applying the deduction and the tax calculated at the rate of 5% (unless a different rate is established by the subject of the Russian Federation), i.e. 5% will need to be paid to the budget of the constituent entity of the Russian Federation. If the deduction is greater than the tax, then the unused portion is transferred to the following years.

The investment deduction is applied to the tax starting from the period in which a fixed asset (fixed asset) object was put into operation, or its initial value was changed as a result of reconstruction or modernization.

At the same time, fixed assets in respect of which the taxpayer used an investment deduction are not subsequently depreciated.

If such property is sold after the expiration of its useful life, the income will be the entire amount due under the contract. If the fixed asset is sold before the expiration of its useful life, the company will have to restore the tax unpaid due to the use of the deduction, as well as pay a penalty. When selling, expenses take into account the original cost of such a fixed asset.

When deciding on the use of an investment tax deduction, it is necessary to take into account that during a desk audit of the declaration, the tax authority has the right to demand explanations and documents regarding the application of the deduction (new clause 8.8 of Article 88 of the Tax Code of the Russian Federation). In addition, transactions of an organization that applies the deduction with its related party will be recognized as controlled if the income from transactions for a calendar year exceeds the amount of 60 million rubles (clause 9, clause 2, article 105.14 of the Tax Code of the Russian Federation).

The new norm establishes that the categories of taxpayers entitled to a tax deduction will be determined by regional legislation. Subjects of the Russian Federation will be able to determine other features of the provision of investment tax deductions.

The rules for calculating doubtful debts are being clarified

Let us remind you that from January 1, 2017, when calculating the amount of the reserve for doubtful debts, counter accounts payable to the counterparty are taken into account. If an organization has a counter-obligation to a counterparty that owes it, then only an amount exceeding the amount of this obligation will be considered a doubtful debt (paragraph 1, clause 1, article 266 of the Tax Code of the Russian Federation).

From January 1, 2018, paragraph 1 of Article 266 of the Tax Code of the Russian Federation will also stipulate that in order to calculate doubtful debt when reducing accounts receivable by counter accounts payable, one must start with the “oldest” “receivable”.

For example, a company has three debts:

• “receivables” with a period exceeding 90 calendar days - 200 thousand rubles. (the reserve is formed for the full amount);
• “receivables” with a period of occurrence over 45, but up to 90 calendar days - 100 thousand rubles. (the reserve is formed at 50% of this amount);
• counter “creditor” to the same counterparty - 100 thousand rubles.

According to the new rules, to calculate doubtful debt, the organization will need to reduce the “old” receivables by 200 thousand rubles. for 100 thousand rubles. Those. the amount of the reserve will include doubtful debt with a period of occurrence over 90 calendar days in the amount of 100 thousand rubles, as well as 50% of the amount of “receivables” with a period of occurrence over 45, but up to 90 calendar days - 50 thousand rubles. In 2017 year, similar explanations were given by the Ministry of Finance of the Russian Federation (Letter of the Ministry of Finance of Russia dated April 20, 2017 N 03-03-06/1/23835).

R&D expenses are recognized under new rules

From January 1, 2018 the list of expenses for research and development work is supplemented with new types of expenses (Federal Law dated July 18, 2017 No. 166-FZ). These include:

• accruals of an incentive nature to employees participating in R&D, including production bonuses and allowances to tariff rates and salaries (clause 2, part 2, article 255, subclause 2, clause 2, article 262 of the Tax Code of the Russian Federation);
• insurance premiums accrued on the salaries of employees performing R&D (clause 2, clause 2, article 262 of the Tax Code of the Russian Federation);
• expenses for the acquisition of exclusive rights to inventions, utility models, industrial designs and licenses for their use. These expenses can be taken into account for taxation from January 1, 2018 to December 31, 2020, provided that the acquired results of intellectual activity are used exclusively in R&D (clause 3.1, clause 2, article 262 of the Tax Code of the Russian Federation).

At the same time, the limit on the recognition of other expenses specified in subparagraph 4 of paragraph 2 of Article 262 of the Tax Code of the Russian Federation related to the implementation of R&D is increased. The limit is no more than 75% of the expenses specified in the new edition of subparagraph 2 of paragraph 2 of Article 262 of the Tax Code of the Russian Federation. Those. The standard depends not only on labor costs, but also on the amount of insurance premiums.

The procedure for recognizing R&D expenses according to the List, approved, has also been clarified. Decree of the Government of the Russian Federation of December 24, 2008 N 988 (hereinafter referred to as the List), which can be recognized for taxation with an increasing coefficient of 1.5 (clause 7 of Article 262 of the Tax Code of the Russian Federation).

However, from January 1, 2018, taxpayers are given the right to include these expenses in the amount of actual expenses with a coefficient of 1.5:

• or as part of other expenses, taking into account the provisions of paragraph 9 of Article 262 of the Tax Code of the Russian Federation;
• or to the original cost of depreciable intangible assets specified in paragraph 9 of Article 262 of the Tax Code of the Russian Federation, in the manner prescribed by the Tax Code of the Russian Federation.

The procedure for accounting for these expenses chosen by the taxpayer is reflected in the accounting policy for tax purposes.

From January 1, 2018, it is necessary to report in a new way to the inspectorate on R&D expenses, recognized using a coefficient of 1.5. You will not have to submit a report on completed R&D if you place it in the state information system designated by the Government of the Russian Federation. When submitting an income tax return, you will need to submit to the Federal Tax Service in the format and form approved by the Federal Tax Service information confirming the placement of the report and identifying it in the state information system (clause 8 of Article 262 of the Tax Code of the Russian Federation). If the report is not in the system or information about it has not been submitted to the inspectorate, then it will not be possible to apply a multiplying factor to recognize R&D expenses.

The list of objects for accrual of accelerated depreciation has been expanded

For the period 2018–2022, the list of objects for which accelerated depreciation can be applied with a special coefficient, but not higher than 3 (Federal Law of September 30, 2017 N 286-FZ) has been expanded (to include water supply and sanitation facilities).

The increasing factor can be applied to facilities put into operation after January 1, 2018 and only in relation to facilities included in the relevant list approved by the Decree of the Government of the Russian Federation (clause 4, clause 2, article 259.3 of the Tax Code of the Russian Federation, as amended from 01/01/2018, Clause 3 of Article 5 of the Federal Law of September 30, 2017 N 286-FZ).

If a company has such objects and is going to apply an increasing factor when depreciating them, this right should be enshrined in the accounting policy.

As we can see, there are enough changes and many of them are positive for taxpayers. Well, as usual, we are waiting for an updated declaration form that takes into account the innovations.

Safe income tax in 2018

The state has no money. To fill the budget, the authorities are intensifying the fight against schemes through which entrepreneurs evade paying taxes. Since 2018, after the transfer of the functions of administering insurance fees to the Federal Tax Service, tax authorities have received even more incentives to identify such schemes. This means that previously safe tax optimization techniques can lead to serious negative consequences for the company - not only criminal liability, but also loss of property. The following schemes currently cause the most complaints from the Federal Tax Service.

Fictitious deliveries. For example, a company purchases goods and services from a fictitious counterparty, but in fact produces these goods or services itself (or purchases them from a third company). The company then claims to deduct the supposedly paid VAT, and also inflates its expenses in order to pay income tax not in full.

Risks: since 2017, the reality of the transaction is the main criterion for tax authorities (Article 54.1 of the Tax Code). If the inspectors prove that the counterparty did not have the opportunity to execute the transaction (no resources, employees, transport, etc.), you will be denied deductions. It is important that a refusal may follow even if, in your opinion, you have exercised due diligence. Consequences: additional charge of VAT and income tax, penalties, fines, prosecution of managers under Art. 199 of the Criminal Code (punishment - up to 6 years in prison).

Formal division of business. The bottom line is that the owners divide a large company into several legal entities, then transfer it to a single tax on imputed income or a simplified taxation system (STS) and pay less taxes.

Risks: even if you have avoided obvious signs of illegal fragmentation (all legal entities have the same director, the same address, etc.), tax authorities can prove its illegality based on less obvious signs: matching IP addresses, powers of attorney, results of interrogations of employees and etc. - and additional taxes will be charged. Moreover, the Federal Tax Service may also not count previously paid taxes under the simplified tax system towards repayment of arrears. You will end up paying double the taxes.

Transfer of full-time employees or managers to individual entrepreneurs (IP). An employee of the company is registered as an individual entrepreneur on the simplified tax system and performs the same work, but not for a salary, but under a service agreement. He pays 6% income tax and insurance premiums at his own expense (RUB 27,990 + 1% income). Under an employment contract with an employee, you would pay insurance premiums out of your own pocket, deducting 30% of salaries to extra-budgetary funds and another 13% as personal income tax.

Risks: this scheme will attract increased attention, since the Federal Tax Service now administers insurance premiums, and joint inspections will begin in 2018. Inspectors will interview employees, analyze documents, correspondence and prove that in fact the employees had an employment relationship with your organization, and the purpose of their transfer to individual entrepreneurs was to evade paying taxes and insurance premiums. Those found guilty face additional personal income tax and insurance premiums, fines, as well as criminal liability for managers under Art. 199 and 199.1 of the Criminal Code.

Doing business through offshore companies. Many companies use offshore companies in low-tax jurisdictions for various purposes: export and import; as a holding; for payment of dividends; to own copyrights, trademarks and receive license payments (royalties); for issuing loans, etc.

Risks: Tax authorities actively use the rules on controlled foreign companies, are guided by the concepts of tax residence of organizations and beneficiaries, and also use international information exchange tools to determine the ultimate recipient of an unjustified tax benefit. Those found guilty face additional taxes, penalties, fines, and criminal prosecution of managers under Art. 199 of the Criminal Code.

Illegal use of preferential treatment intended for innovative organizations. The essence of the scheme is that the company uses tax incentives for innovative organizations (for example, exemption from VAT when carrying out research and development work, etc.). But the company is innovative only on paper and does not create any new products.

Risks: The Federal Tax Service is now very carefully examining companies’ compliance with the criteria established for applicants for preferential treatment. It will check whether the company is engaged in real innovation activities. Most likely, the scheme will be disclosed, and organizations will be charged additional VAT and income tax, as well as fines and penalties.

So, the schemes that worked before have now become very dangerous. And if earlier the tax service worked rather routinely, investigating banal schemes for withdrawing money through shell companies, now it deeply studies materials during tax audits and finds many more vulnerabilities than before. Formally having documents confirming that you have exercised due diligence and prepared statements from employees does not now guarantee security for the business. There are fewer and fewer loopholes, and you need to get used to this business.

Safe tax burden indicators for 2017 published

Opportunities: compare the company’s operating results for 2017 with the industry average tax burden and fiscal burden on insurance premiums published by the Federal Tax Service.

The Federal Tax Service published industry average values ​​of tax burden indicators for 2017 (see updated Appendix No. 3 to Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@). It will be useful for comparing the indicators of your organization for 2017 with the industry average in order to understand whether the organization will be of interest to the Federal Tax Service as a candidate for an on-site tax audit.

Note that in 2017 the industry average tax burden is 10.8% (this is 1.2% more than in 2016). For most types of activities, there is an increase in the tax burden, in particular, this applies to the following areas:

• wholesale and retail trade (from 2.8% to 3.2%);
• manufacturing industries (from 7.9% to 8.2%);
• agriculture (from 3.5% to 4.3%).

In the construction sector, the tax burden has decreased (from 10.9% to 10.2%), while in the hotel business and catering industry the tax burden has not changed and remains at 9.5%.

The Federal Tax Service recognizes the tax burden of an organization as low if its value is less than the average for the relevant industry.

Please note that for the first time, the Federal Tax Service included the fiscal burden on insurance premiums in Appendix 3. The highest load was recorded for the areas of postal services and courier activities – 11.6%; and the lowest – in the production of coke and petroleum products – 0.2%

On a note: tax burden is the percentage ratio of the amount of taxes paid by an organization to the amount of revenue according to financial statements.
The calculation of the tax burden takes into account all taxes accrued both as a taxpayer and as a tax agent, including personal income tax (Federal Tax Information). But the amounts of import VAT, customs duties and insurance premiums are not included in the calculation (Letters of the Ministry of Finance dated 01/11/2017 N 03-01-15/208, Federal Tax Service dated 03/22/2013 N ED-3-3/1026@).

Safe share of VAT deductions for the 3rd quarter of 2018

Claiming large VAT deductions is now even more dangerous. Over three months, their average share of the assessed tax in the country decreased from 87.1 to 86.5 percent. Therefore, before submitting your VAT return, check the safe percentage of deductions for the 3rd quarter of 2018 in your region.

Tax authorities have already published information with safe indicators as of August 1, 2018. It’s worth checking the deductions with the tax authorities’ data when you prepare your VAT return for the 3rd quarter of 2018. If the tax authorities think your figure is too high, they may call you for a commission.

Safe share of VAT deductions for the 3rd quarter of 2018 by region

We calculated what threshold it is undesirable for organizations in each subject to exceed. In the table below, see the safe share of deductions for the VAT return for the 3rd quarter of 2018 by region.

Safe share of VAT deduction for the 3rd quarter of 2018

The indicator varies from region to region. In the Khanty-Mansi Autonomous Okrug, for example, the lowest share is 60.1%. And in the Nenets Autonomous Okrug this figure is 119.8%, that is, companies received more tax from the budget than they paid. The safe share of VAT deductions in 2018 for the 3rd quarter in Moscow was 88.2%. We clarified with regional departments how important it is for them to exceed the regional indicator.

In some inspectorates, tax officials are calm about the fact that the figure turned out to be higher than the norm. Inspectors believe that one indicator cannot be used for all companies. Each one must be treated individually. If the rest of the company does not raise any questions, then there is no need to worry. This position is taken, for example, by tax officials in Penza.

In addition to the regional indicator, inspectors pay attention to the indicator established by the Federal Tax Service in order No. MM-3-06/333@ dated May 30, 2007. According to this document, the share of VAT deductions from the amount of accrued tax should not exceed 89 percent. Inspectors adhere to these recommendations.

In the regions they say that if the indicator is more than 89 percent, the company should wait for an inspection. Especially if the organization reimburses the tax. Let the organization be otherwise conscientious and not arouse suspicion.

Reasons why a company may lose VAT deductions

A company may lose deductions even if it has formally complied with all the requirements of the code. The Federal Tax Service explained why auditors will demand to pay more tax.

Check the supplier's counterparties, the company's revenue and the share of VAT deductions. Otherwise, there is a risk of losing them. The controllers of the two regions told what to take into account in the reporting in order to avoid additional assessments and on-site audits by tax authorities.

High VAT deductions

Do not exceed the regional indicator for the safe share of VAT deductions for the 3rd quarter of 2018 if you do not want the attention of the Federal Tax Service. It is even safer not to declare more than 89 percent. This limit was established by the Federal Tax Service in order No. MM-3-06/333@ dated May 30, 2007. If you show more, auditors may ask for more clarification.

Inspectors compare the company's performance with previous periods. For example, auditors will suspect a scheme if the share in the 3rd quarter became sharply higher than the figure for the 2nd quarter.

But high tax rates do not automatically mean that the company received an unjustified tax benefit. For example, an organization with a seasonal nature of work in one of the quarters may have significantly higher deductions.

Supplier deals with fly-by-night deals

The company risks deductions if its suppliers conducted shell deals. At the same time, the auditors will remove them, even if they find one-day ones in the third or fourth link of the chain. This was confirmed by the regional Federal Tax Service. Moreover, tax officials came up with 22 new signs of ephemeral

Collect a dossier on the counterparty before the transaction. To do this, you can use the service from UNP “Checking counterparties.” Using the service, you can obtain an electronic dossier and an expert opinion on the contractor, make sure that he has the necessary licenses, that the company is not classified as bankrupt, etc. Such information indicates caution when choosing partners.

Companies can insure themselves against tax risks if the counterparty works with fly-by-night companies. Ask him to write a letter of guarantee that he carefully selects business partners. There is a sample in UNP No. 7, 2018. Then the company will be able to recover losses from the supplier if additional taxes are charged to it.

Inspectors do not have the right to withdraw deductions only because the supplier’s counterparty is a one-day company. The auditors must prove that the transaction is unrealistic (Clause 1, Article 54.1 of the Tax Code). If a deal was concluded for the sake of profit, and the delivery was carried out by the counterparty himself, the auditors do not have the right to remove expenses. But often the reality of the transaction is proven only in court (resolution of the Arbitration Court of the North-Western District dated September 27, 2017 No. F07-9158/2017).

Tax authorities will try to remove deductions if the company has low revenue or did not have taxable transactions. But in the Tax Code there is no such restriction. Therefore, an organization has the right to declare value added tax as a deduction, even if it had no revenue (letter of the Ministry of Finance dated November 19, 2012 No. 03-07-15/148).

If a company submits a tax return for refund, be prepared to submit a large number of papers to the Federal Tax Service. If you are ready for inspection requests and can confirm your right to deductions, you should not refuse them.

How not to exceed the safe share of VAT deductions for the 3rd quarter of 2018: recommendations

To keep within the safe share, you can exclude questionable deductions. Tax officials told UNP when they should not be reported.

Controllers do not recommend deducting tax on a cash receipt with VAT allocated. During verification they are refused if there is only a receipt, but no invoice (letter of the Ministry of Finance dated January 12, 2018 No. 03-07-09/634). The only exception is for travel and entertainment expenses.

Tax officials are suspicious of transactions with suppliers in special regimes. You can deduct tax on transactions with such counterparties, but only under two conditions:

1. The supplier must issue a VAT invoice. If the counterparty has drawn up a document marked “without VAT”, the tax authorities will not accept the deduction.
2. If the seller has issued an invoice with tax, then he must pay the tax (clause 5 of Article 173 of the Tax Code). In this case, a deduction can be claimed. But first, you should make sure that the counterparty has transferred VAT. To do this, you should ask him for a copy of the payment slip.

It is safer for a company to transfer part of the deductions if it had no or minimal revenue in the 3rd quarter. Inspectors believe that deductions without revenue are a sign of a scheme. In this case, the company will be asked for clarification or may come with an inspection. If you don’t want to communicate closely with tax authorities, then it’s enough to transfer some of the deductions to other tax periods.

The Tax Code does not consider large deductions a violation. The company is not required to comply with the safe share. If you are sure that you can confirm them, you do not need to transfer deductions. If inspectors have questions, provide contracts, acts, and explanations.

Tax burden by type of economic activity in 2018

News on the topic

The Federal Tax Service allows you to calculate the tax burden by type of economic activity in 2018 on its official website. Companies can calculate their tax burden on contributions and taxes and compare the figures with data from the Federal Tax Service.

Calculation of the burden of contributions

(amount of contributions: revenue) x 100% = burden of contributions

The Federal Tax Service recommends using the amount of contributions accrued and paid in 2017 for calculations. Contributions accrued earlier are not taken into account, because were calculated according to Law No. 212-FZ. Tax officials calculate contributions under Chapter 34 of the Tax Code. Revenue data is taken from the financial statements. If a company's performance is below the industry average, this may arouse interest among Federal Tax Service specialists.

Tax burden calculation

You can also calculate the tax burden by type of economic activity. For comparison, data by type of activity is presented in the same section as information on contributions. The tax burden is calculated using the formula:

tax burden = (amount of taxes: revenue) x 100%

To calculate the load, you need to take paid taxes. Therefore, you can take the listed amounts in 2017. Personal income tax must be included. Revenue data should be taken from the Income Statement.

In 2018, companies can compare their workload only with the federal one, which does not always coincide with regional data. If regional indicators are higher than federal ones, then tax authorities may require an explanation.

Inspections analyze the tax burden over time. If numbers decline, suspicions of tax evasion may arise.

Determining the income tax burden

The tax burden for income tax is calculated as follows:

(tax amount sum of lines load from line 180 of sheet 02: 010 and 020 x 100% = tax declaration sheet 02 declaration) on profit

Previously, when checking, the safe value for income tax was taken as a reference. The company's workload is now being compared with the regional average for this type of activity. If the figures are underestimated, tax authorities send a request and demand an explanation. A call to a commission is not excluded.

The situation can be explained by an increase in advertising costs or the purchase of raw materials. But requests and commissions cannot be ignored, as there is a high probability of an on-site inspection. Based on preliminary calculations, possible violations of the company and the amount of additional charges will be assessed. If it is possible to collect taxes, an on-site audit will be carried out.

Tax burden by type of activity: the Federal Tax Service is coming to us

The tax burden by type of activity is a relative indicator that is used by Federal Tax Service inspectors to determine a kind of minimum for the payment of taxes, fees and other fiscal payments. If the company has not reached the minimum limit, wait for an on-site inspection. In this article we will tell you how to determine the tax burden for the main types of activity. Let us also recall the criteria by which you can accurately say whether inspectors from the Federal Tax Service will come to you?

stumbling block

Fiscal payments are the main revenue component of the state budget. That is, the welfare of the country as a whole depends on the amount of taxes, fees, duties and other payments collected. Consequently, a decrease in fiscal revenues to budgets has a negative impact on the Russian economy. To eliminate unfavorable circumstances, tax specialists engage in planning. That is, representatives of the Federal Tax Service set a certain minimum for the payment of fiscal payments to budgets. Based on this economic indicator, the tax burden is established for all taxpayers by type of economic activity.

In other words, officials regulate the minimum limit of how much taxes a specific business entity must pay to the budget, depending on the type of activity carried out, production volumes, the size of the company, the size of the staff and other criteria.

If a company has not complied with the requirements of the Federal Tax Service, that is, has paid less taxes than necessary, this situation will not go unnoticed. Inspectors will invite the manager for a conversation if the deviations are minor. But in case of significant underpayments, an on-site inspection will be initiated.

Note that we are talking about reducing the amount of tax deductions. For example, a company's income tax has been significantly reduced (the tax base has decreased). Arrears and debts should not be included in this topic.

To determine the minimum value of the fiscal burden, a special formula is used:

If the resulting tax burden ratio by type of economic activity is lower than the approved values, wait for an inspection by the Federal Tax Service.

The approved values ​​are regulated in separate orders of the Federal Tax Service. Please note that tax authorities systematically adjust the tax burden indicators. The latest current indicators were enshrined in Appendix No. 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@.

Since 2016, increases in the industry average tax burden for some foreign trade activities have been noted. For example, in mining activities the value was increased from 11.9% to 18.9%.

Complete list of current values

Other criteria for checking the Federal Tax Service

Of course, reducing the tax burden of subjects is not the only criterion by which an unscheduled audit of the Federal Tax Service can be initiated. There are 12 of these criteria in total - the “magic dozen”, and the features of its application are enshrined in Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@.

All criteria of the “magic dozen” are significant, but tax authorities distinguish the level of fiscal burden and the level of profitability (criterion No. 11) separately. Thus, if the level of profitability according to the financial statements decreases by more than 10%, it will arouse special interest of the inspectorate.

Let us note that representatives of the fiscal service monitor indicators of profitability of sales and assets also by type of economic activity. The procedure for calculating this criterion is presented in Order No. MM-3-06/333@. The coefficient values ​​for comparison are presented in Appendix No. 4 of this order of the Federal Tax Service.

In addition to the calculated coefficients, tax authorities may be interested in taxpayers who claim large deductions for value added tax. The head of such an entity will at least be invited for a conversation with the Federal Tax Service, but may not be invited, but come for an inspection.

Safe share of VAT deductions for the 2nd quarter of 2018: check your region

Inspectors do not use the average data for Russia in practice. We need to focus on regional indicators. They will be the ones who will be looking at your declaration for the 2nd quarter of 2018.

Look at the safe share of VAT deductions for the 1st quarter of 2018

We present the safe share of deductions by region of Russia. The calculation was carried out on the basis of form 1-VAT from the website of the Federal Tax Service.

If the company’s data is higher than the data for the region, tax authorities will be interested in the organization. Demands for clarification, commissions, and even the appointment of on-site inspections are possible. Previously, tax officials openly stated this in a letter from the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2/12722. But it was canceled (letter of the Ministry of Finance of Russia dated March 21, 2017 No. ED-4-15/5183). But experts say that there will be no more tax commissions in the form we are familiar with; only commissions will remain to legalize the tax base for the payment of wages and insurance premiums. Their tasks and methods of work are fixed in the letter of the Federal Tax Service dated July 25, 2017 No. ED-4-15/14490@.

Download a sample explanation of the share of VAT deductions.

Safe share of VAT deductions in 2018

What is a VAT tax deduction?

A tax deduction for VAT is the amount of input tax by which the taxpayer has the right to reduce the amount of VAT calculated for payment.

Tax deductions are regulated by Art. 171 Tax Code of the Russian Federation.

In what case can you not report?

Not in all cases it is possible to claim a VAT deduction. If you do not meet the following conditions, the deduction cannot be applied:

• Purchased resources for which a deduction was claimed must be used in the future for VAT transactions.
• Inventory assets are accepted for accounting.
• VAT is confirmed by a correctly completed invoice.

What is a safe VAT deduction?

The safe share of deductions is a criterion by which the tax office can request clarification, organize a commission, and conduct an on-site audit. If an organization exceeds these limits, then most likely it will face an in-depth review of documentation.

Safe share of VAT deductions by region

How to calculate the deduction?

To calculate the amount of safe VAT deduction, the values ​​of lines 190 (VAT deductible) and 110 (VAT accrued) from section 3 of the VAT return are required.

EXAMPLE

Deduction = 900,000/1,000,000*100% = 90% - these percentages are included in the safe deduction zone, for example, in the Belgorod region (see table above), but are above the “safety” threshold in the Vladimir region. Accordingly, tax authorities are more likely to check an enterprise in the Vladimir region, while the organization in the Belgorod region will be ignored.

EXAMPLE

The upper limit of safe VAT deduction in the Vladimir region is 85.4%.

VAT amount = 1,000,000 * (100 - 85.4)/100 = 146,000 rub.— this is exactly the amount of VAT (and more) that must be paid so that the tax office does not have questions for you.

If the VAT deduction exceeds the safe threshold, then it is not a fact that the tax office will come with an audit or demand an explanation, since the Federal Tax Service’s assessment of tax risks consists of approximately 40 points. However, the higher the deduction threshold, the greater the likelihood of an audit. Also, the failure of an organization to go beyond the deduction limits in the region does not mean that there will be no audit, but its likelihood in this case is lower.

Approximately 11% of all revenue of Russian companies and individual entrepreneurs went to the treasury in the form of taxes in 2017. However, this indicator of the tax burden is “average for the hospital” and is not a beacon that everyone should focus on. For example, in the areas of trade and agriculture it averages 4%, in the areas of information and communications - about 16%, in the production of beverages and tobacco products - about 30%. Why is it so important to know and control the tax burden of an enterprise? How to analyze it without waiting for a visit from the fiscal authorities? Details in our article.

The tax burden is a measure in the fiscal sector. This is the main indicator of the tax liability of an enterprise; it is the tax burden that gives you an understanding of what percentage of your revenue is made up of taxes accrued by you.

In the long list of reasons for the increased attention of the Federal Tax Service to an enterprise or individual entrepreneur, the low tax burden is the priority. If you lag behind your competitors in terms of accrued taxes and your tax burden is below the industry average, you may be included in the on-site tax audit plan.

From 1.3 to 45.4% - the spread of the tax burden by industry

How can you find out what the industry average pays? To do this, you need to focus on the indicators of the tax burden by type of activity for the previous year, which the Federal Tax Service makes publicly available. The difference in industry indicators is impressive: the spread is 44.1%. The tax burden is low for agriculture, energy workers, low for transport workers, average for construction workers and public catering, above average for manufacturers of computers, drinks, tobacco, communications specialists, IT specialists, the highest in the field of mining.

But what about narrow niche areas that do not fall into the general industry list, and for which the average figure has not been determined? That’s when you need to focus on the average Russian tax burden for the previous year. In 2018, when calculating, you need to be equal to the 2017 figure, which was 10.8%. It was this that was indicated by the Federal Tax Service of the Russian Federation in letter dated August 22, 2018 No. GD-3-1/5806.

In the summer of 2018, the Federal Tax Service received a written request on how to calculate the tax burden for an enterprise engaged in sanatorium and resort activities. The question arose due to the fact that the federal list of average industry indicators does not include the tax burden of this industry. The response letter from the Federal Tax Service states that the tax burden of sanatorium and resort organizations should be compared with the average level of tax burden in the Russian Federation - due to the lack of values ​​for the industry, that is, with an indicator of 10.8%.

How to calculate the total tax burden

The algorithm for calculating the total tax burden is as follows: the amount of taxes and fees accrued according to the reporting data of an enterprise or individual entrepreneur for a calendar year is divided by the annual turnover of the enterprise or individual entrepreneur according to Rosstat. The resulting indicator is multiplied by 100%.

An important nuance: for the calculation, accrued taxes are taken for the year, not paid. Part of the payment may follow next year; accordingly, the tax burden will be underestimated, so it is the absolute indicator that is taken into account.

Data on accrued taxes are taken from tax returns. The calculation also includes the taxes of individuals, which an organization or individual entrepreneur accrues as their tax agent (personal income tax). At the same time, insurance premiums for employees are not taken into account, despite the fact that since 2017 they have been placed under the responsibility of the tax service. Also, contributions to all extra-budgetary funds are not taken into account, because they are not included in the list of taxes regulated by the tax code.

Let's look at an example of calculating the tax burden:

LLC "Colors of Summer" is engaged in printing. The tax burden for this industry for 2017 is 9.2%.

The company's revenue for the year amounted to 50 million rubles. Income tax – 2.5 million rubles, VAT – 1.1 million rubles, property tax – 1 million rubles, transport tax – 0.2 million rubles. The actual tax burden of the company is 9.6%: (2.5 million rubles + 1.1 million rubles + 1 million rubles + 0.2 million rubles): 50 million rubles. x 100%). The tax burden is slightly higher than the industry average. Conclusion: the taxpayer does not have to worry about this indicator, which means he can sleep peacefully.

Tax burden by type of tax

• For income tax:

Tax burden = Income tax / (sales income + non-operating income)

• For VAT (option 1):

Tax burden = VAT / tax base determined according to Section 3 of the VAT return (Russian market).

• For VAT (option 2):

Tax burden = VAT / tax base, defined as the sum of the tax bases reflected in sections 3 and 4 of the VAT return (Russian market + exports).

• According to personal income tax

Tax burden = personal income tax according to the declaration / income according to the 3-personal income tax declaration.

• According to the simplified tax system:

Tax burden = Tax according to the simplified tax system / Income according to the simplified tax system.

• According to the Unified Agricultural Tax:

Tax burden = Tax under Unified Agricultural Tax / Income under Unified Agricultural Tax.

• According to OSNO:

Tax burden = VAT + Profit tax/revenue excluding VAT.

All indicators are multiplied by 100, since the calculation is carried out as a percentage (%).

Who needs to know the tax burden?

The state itself, represented by the Ministry of Finance and other structures involved in planning the country's economy, is interested in knowing the tax burden. After all, taxes are not a toy of the fiscal authorities, but part of the state budget on which the country lives and develops.

Of course, the tax authorities, which are an instrument in the hands of the state, should know everything about the tax burden. For the Federal Tax Service, the tax burden is one of 12 indicators on the basis of which a decision is made whether or not to conduct an on-site audit of a taxpayer. Moreover, this indicator is the first on the list.

However, in our opinion, taxpayers themselves are primarily interested in a detailed understanding of their tax burden. Knowing and managing this indicator, firstly, reduces the risk of a tax audit, and secondly, it makes it possible to assess the state of the enterprise’s tax policy and the state of the business as a whole.

In addition, the Federal Tax Service itself encourages taxpayers to monitor their tax burden. If the tax burden indicators are maintained at the industry average, tax officials promise a high probability of a company or individual entrepreneur not being included in the list of those to whom Federal Tax Service employees will arrive in person, as well as loyal interaction.

How to analyze the tax burden without uninvited controllers

The VLSI service will help you accurately calculate your tax burden. The analytical block of the Advanced package will analyze the company according to 12 criteria, the main one of which is the amount of the tax burden. Moreover, the service will help analyze the tax burden of the enterprise, evaluate the chosen taxation system and the financial position of the enterprise as a whole.

How to conduct a tax analysis of a company in VLSI:

1. In the “Analysis and Control” section, you need to open the “Taxes” report, select the rating of companies by the amount of taxes paid.
2. Select the desired company.
3. Select the report detailing option: by year or by quarter. The system will generate a report that will be accompanied by infographic information: graphs, diagrams, tables, which contain the necessary calculations and conclusions based on them.
4. If you need to add reporting to the one already loaded into the system, then this is possible. It is necessary to download new reports and update the report.

Also, do not forget that in order to establish interaction with the tax office, you will need the VLSI Electronic reporting service and an electronic signature.

We are ready to tell you more about how to manage the tax burden and reduce the risk of a tax audit using VLSI

Tax officials have updated the average tax burden by type of activity in 2018. 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.

What is the tax burden and where can I get its values?

The tax burden is the share of revenue that an 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 2018 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” → “Control work” → “Concept of the planning system” 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 lower than the industry average risk falling under special control by 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. Then they can call the manager for a conversation. Tax officials prohibited the chief accountants from going to interrogation for the director.

How to calculate the tax burden by type of activity in 2018

To determine the tax burden of an organization, divide the amount of taxes paid by revenue according to accounting data for a specific year. Moreover, take into account the amounts paid to the budget, including personal income tax. The Federal Tax Service gave such clarifications in letter No. BA-4-1/12589 dated June 29, 2018. Compare your data with the average level of tax burden by type of activity. If there are discrepancies, prepare explanations in advance. Tax officials may request them before inviting you to a commission and scheduling an on-site audit. Tax inspectors also calculate the burden by industry in their region. It may differ from the federal one. Companies have the opportunity to compare their data only with the federal level. If the regional indicator is higher than the federal one, the company will learn about this from the tax authorities. They will most likely ask for clarification. A special calculator from the experts of the Glavbukh System will help you determine the tax burden of an organization, compare it with the industry average and draw a conclusion about whether your organization has risks of being called to a commission and an on-site tax audit.

Tax burden for income tax in 2018

Inspectors began to more often demand clarification about the low income tax burden. Readers told us about this. Inspectors calculate the tax burden using the following formula.

Tax burden for income tax = Amount of tax from line 180 of sheet 02 of the declaration: Sum of lines 010 and 020 of sheet 02 of the declaration x 100%

Previously, inspectors during inspections were guided by a safe level of income tax burden: 1 percent for trading companies and 3 percent for production (letter of the Federal Tax Service dated July 17, 2013 No. AS-4-2/12722). The Federal Tax Service canceled these recommendations (letter dated July 25, 2017 No. ED-4-15/14490). Now, local inspectors compare a company’s income tax burden with the average in their region for a particular type of activity. They indicate the specific value in the request for reasons for low load.

How to calculate the burden of insurance premiums

To compare a company’s workload with the average for a specific type of activity, it must be calculated. Calculate the company's contribution burden using the formula.

Load of contributions = Amount of contributions: Revenue x 100%

Federal Tax Service specialists recommended that when calculating, take the amount of contributions that the company accrued in 2017 and paid in the same year. And contributions that the company accrued in 2016, but transferred in 2017, should not be taken into account, since the company calculated them under Law No. 212-FZ, and the Federal Tax Service in its data only takes into account contributions under Chapter 34 of the Tax Code. Take the revenue from line 2110 of the income statement.

Safe tax burden by type of activity in 2018: table

The article provides data by which you can independently check your indicators with updated values ​​of the tax burden on different sectors of economic activity. Such a check allows you to identify deviations in advance and prepare for a possible visit from the tax inspectorate.

Tax burden by type of economic activity in 2018- data on the tax burden published by the Federal Tax Service of Russia, on the basis of which the tax service determines who will be audited. Tax burden data is published annually in Appendix 3 to.

In 2018, data on the tax burden for 2017 (and earlier years) is published. Data on the tax burden for 2018 are published in May 2019.

A comment

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

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

Analysis of the tax burden includes a comparison of the tax indicators of the organization (taxpayer) with the indicators of other companies in the industry or the relevant market.

In 2018, the tax burden for 2017 is known. The fact is that the tax burden is calculated after processing tax returns and financial statements for the calendar year. The Federal Tax Service receives tax returns and financial statements for the calendar year by the end of March of the following year. Then the Federal Tax Service of the Russian Federation processes this data and by the beginning of May of the next year publishes the Tax burden by type of economic activity for the calendar year (for example, in May 2018 the tax burden for 2017 is published).

Tax burden by type of economic activity for 2017

An on-site inspection by the Federal Tax Service is not the most pleasant procedure, especially for payers. One of the main criteria for its implementation is the tax burden, which tax authorities rely on in order to draw a conclusion about the need for control. How it is calculated and what the tax burden is by type of economic activity in 2019 can be found in this article.

Tax burden is an average industry coefficient for assessing the financial stability of a company. It comes in two types and can be expressed as:

• The absolute value that is a burden due to the payment of income taxes.
• A relative value, calculated as a percentage, and reflecting how much of the revenue the company will allocate to pay tax debts on them.

In order to assess the solvency of a legal entity, it is necessary to conduct research and use about 80 different signs. But the industry average tax burden is one of the main types, so it is worth paying special attention to.

It is important that the load is less than the permissible value, because the greater it is, the lower the profitability of the company being audited. Information to help tax authorities, which owners of organizations should also rely on, is issued by the Federal Tax Service. It is found in reports in the form of tables with industry average coefficients, divided by type of activity, on the website.

The economic level will influence the base that will be used in the calculations. And also when studying the parameters of the tax burden, they look at the effective tax rate.

Economic levels

It was previously said that the calculation of the tax burden depends on the types of economic levels. Among them:

• Macroeconomics, based on the study of state economics in global significance.
• Mesoeconomics - analyzes smaller subsystems, whether territorial or sectoral.
• Microeconomics deals with individual units - from enterprises to individuals.

Then the tax burden will be data for:

1. Researching the country's economy and making a forecast. Government agencies, primarily the Ministry of Finance, can plan work for the future based on the information received.
2. Assessing the need for improvements in the tax system and making proposals on this topic to the government.
3. Planning inspections.
4. Risk assessments in financial and credit organizations.
5. Analyzing the results of work and predicting its development is important for all taxpayers to reduce the risk of audits.

The latter especially need to pay attention to these indicators, because deficiencies discovered and corrected in a timely manner, as well as an analysis of the entire situation, will help payers:

• Optimize your work in the existing taxation system so that the amount of payments decreases.
• Choose another if possible.

The Federal Tax Service guarantees that if a company keeps its parameters normal, this will help it:

• Avoid inclusion in the control plan.
• Receive relief and assistance in resolving minor issues related to their service.

To understand the tax burden, in addition to calculations, it will not be superfluous to familiarize yourself with the regulations related to this topic:

1. Order of the Federal Tax Service of Russia on the concept by which inspections are planned. In order to annually assess your tax burden correctly, indicators by industry are posted on the Federal Tax Service website until May 5.
2. A letter from the Federal Tax Service about how the commission works, which evaluates the accuracy of calculations, and here are the formulas.
3. This order contains a list of all the signs, based on the assessment of which the need for verification is assessed. In addition to the tax burden, there are 11 other main ones that receive special attention. A and are direct values ​​and comparative indicators that are also useful in assessment. The latter are especially important for individual entrepreneurs.

Before comparing the level of tax burden with existing values, it is necessary to calculate it correctly. The tax burden in 2019 is calculated using a formula that looks like the ratio of all taxes for the year to the amount of revenue (according to Rosstat), multiplied by 100%.

You can also use online calculators to calculate the tax burden, for example, this or this. However, it is better to learn how to use the formula so that you can double-check the calculations whenever necessary and in case the calculator turns out to be ineffective.

Coefficients for data verification in 2018

The number as a result of calculations should not be less than the established tax burden coefficient by type of economic activity. For 2017 they are as follows:

• Breeding animals and plants, hunting, services of a similar nature - 3.5%.
• Cultivation of forest vegetation and wood harvesting - 7.5%.
• Fishing and breeding - 7.9%.
• Extraction of minerals, excluding those used for fuel and energy - 18.8%.
• Production of food, drinks, tobacco products - 28.2%.
• Manufacturing of clothing and other textiles - 8.1%.
• Creation of leather products and the material for them - 7.9%.
• Processing of wood into straw, cork and other materials for products, excluding furniture - 2.0%.
• Manufacturing of products from paper and paper itself - 4.4%.
• Printing - 9.2%.
• Development of petroleum products and coal coke - 5.1%.
• Manufacturing of chemical products - 1.9%.
• Creation of medicines and materials for the medical field - 6.9%.
• Production of plastic, rubber and items made from them - 6.3%.
• Creation of products from glass, ceramics, etc., as well as themselves - 8.9%.
• Metallurgy and metal products, excluding machinery and equipment - 4.4%. For the latter, the load is twice as high - 8.8%.
• Production of computers, electronics and devices such as cameras, microscopes, etc. - 12.5%.
• Creation of electrical equipment - 6.7%.
• Manufacturing of cars and trailers - 5.1%.
• Design of other equipment and transport - 4.7%.
• Production, transmission and distribution of electricity - 8.1%.
• The same work, only with gas - 1.3%.
• Using hot water and its steam for the same purposes, as well as air purification - 6.5%.
• Services in the construction industry - 10.2%.
• Any trade in motor vehicles, motorcycles, their repair - 2.7%.
• Wholesale sales of goods, except motor vehicles and motorcycles - 3.1%.
• The same conditions as in the previous paragraph, only with retail - 3.6%.
• Transport work on the railway is 8.5%.
• Transportation of raw materials through pipes - 4.5%.
• Water transportation - 9.3%.
• Real estate transactions - 21.3%.
• Post and couriers - 14.4%.

If the payer’s line of business is related to the topics described above not directly, but indirectly, then for such cases there is also average data by type for control:

• Everything related to agriculture and forestry, hunting and fishing - 4.3%.
• Field development - 36.7%.
• Also mining, only fossils for fuel or energy - 45.4%.
• Processing something - 8.2%.
• Companies whose activities involve the production of electronics, computers, cameras, etc. - 12.5%.
• Everything related to air conditioning, as well as the provision of gas, water, electricity - 6.8%.
• Water supply and disposal, any waste disposal, cleaning - 8.4%.
• Trade, repair of cars and motorcycles - 3.2%.
• Storage and transportation of goods - 6.8%.
• Hotels and catering - 9.5%.
• Everything related to communication and information transfer - 16.4%.

In cases where this classification does not help, another value is used. It changes along with others and applies to all other industries not mentioned in the table. For 2017, this figure was 10.8%.

For 2018, the coefficients will appear before May 5, 2019. The annual document also contains information about what has changed since last year, as well as data for monitoring the fiscal burden of insurance premiums. The tables are usually located on the Federal Tax Service website, but they can also be downloaded from the link.

Details and bug fixes

In order to correctly analyze data on financial stability in your organization in 2019, you must also pay attention to the following points:

1. Indicators for production are considered low, from 3% or less, and for legal entities from the trade sector - from 1% or less.
2. The share of VAT deductions in the tax base should not be higher than 89%. This value is calculated as the result of dividing VAT deductions by VAT charges, multiplied by 100%.
3. You need to analyze industry coefficients not only for 2017, but also their dynamics since 2014, because the tax office may order an audit due to too strong deviations. When calculating for 2018, you will also need to take into account insurance premiums.

If the payer himself finds shortcomings, it is important for him to carefully study whether there are any errors in the documents and prepare an argument for the resulting load values ​​for the Federal Tax Service. Eg:

• Confirm encoding error.
• Provide evidence of difficulties with the sale of products or their manufacture.
• Investment.
• Creating a deferred item in stock.
• Export.
• Increased prices by suppliers, which increased production costs, etc.

The tax burden is the main index for analyzing the work of all organizations, so it should be treated with special care, monitoring and checking with the necessary standards. It is not difficult to calculate the tax burden, and it is worth it to eliminate the possibility of an on-site tax audit, which could paralyze the normal operation of the company for a long time.