Tax burden 2021: what indicators are we aiming for this year?

Calculation of tax burden in 2019

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All individual entrepreneurs face the obligation to pay taxes. The size of the tax base is provided for by law, but it can be reduced in certain ways.

The value is calculated independently or using a calculator - this is necessary by order of the Federal Tax Service during their unscheduled inspections. If the income tax burden is too low, then in most cases there may be an error in the calculations. To avoid this, a calculator was created.

The Federal Tax Service has calculated the tax burden for different tax regimes

Federal Tax Service experts built a financial model of a typical enterprise and calculated the tax burden for three taxes: income tax, VAT and the tax paid in connection with the application of the simplified tax system. This was reported on the official website of the department.

An enterprise with an average Russian value of profitability of goods sold (12.3% for 2021), which is not engaged in foreign economic activity, and which does not have loans or assets in foreign currency, was selected as a typical enterprise.

The enterprise's income is taken as 100%, and the cost of products sold including VAT at a rate of 20% is 120%. Taking into account the profitability indicator, the taxable profit of the enterprise will be 11%.

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Accordingly, the tax burden (the ratio of the tax amount to the cost of products sold) for income tax at a rate of 20% will be 2.2%.

To determine tax deductions for VAT, Rosstat data on the structure of expenses for production and sales of products was used: the share of expenses subject to VAT is 65.4%, the amount of VAT deductions at a rate of 20% is 13.1%. Accordingly, the amount of VAT payable to the budget is 6.9%.

Thus, the tax burden, calculated as the ratio of the amounts of income tax and VAT to the cost of products sold for an enterprise under the general taxation regime, will be 7.6%.

The tax burden of a typical enterprise with similar financial results on the simplified tax system will be:

• for the simplified tax system “Income” (with a tax rate of 6%) - 3% (taking into account the right to reduce the amount of calculated tax on insurance premiums paid);
• for the simplified tax system “Income minus expenses” (with a tax rate of 15%) - 2.24%.

Accordingly, the tax burden for small businesses under the simplified tax regime is two times lower than under the general taxation regime. The Federal Tax Service explains that the significant difference in the level of tax burden is due to a key feature of the simplified tax system aimed at developing small businesses - replacing the payment of VAT and income tax with a single tax at lower rates.

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Organizations and individual entrepreneurs using the simplified tax system are required to pay advance payments for the single tax, as well as tax based on the results of the previous year.

Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period (Clause 7, Article 346.21 of the Tax Code of the Russian Federation). Reporting periods are the first quarter, six months and nine months of the calendar year. At the same time, the Tax Code of the Russian Federation establishes different deadlines for tax payment at the end of the year for organizations and individual entrepreneurs. The tax at the end of the year is paid by organizations no later than March 31, and by entrepreneurs no later than April 30.

Entities using the simplified tax system are also required to submit tax returns at the end of each year (Article 346.23 of the Tax Code of the Russian Federation). Organizations submit the declaration no later than March 31, and individual entrepreneurs - no later than April 30 of the year following the previous year. When terminating business activity, the declaration is submitted no later than the 25th day of the month following the month in which the activity was ceased.

Taxpayers using the simplified tax system have the right to switch to the general taxation regime only from the next tax period (clause 3 of article 346.13 of the Tax Code of the Russian Federation). To switch to OSNO, you will need to send a notification to the Federal Tax Service. The notification must be sent to the Federal Tax Service no later than January 15 of the year in which it intends to switch to OSNO.

When is it necessary to calculate the tax burden?

The total amount includes all types of payments, including VAT, personal income tax, insurance premiums, which are expressed as a certain percentage of all income or in established amounts expressed in rubles. The assessment of the total tax burden occurs according to the requirements of specialized inspections or according to the needs of the taxpayer in the following situations:

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

In order to calculate the workload, the accounting department must estimate the amount of mandatory payments to the state and compare the obtained figures with the total profit. The result is expressed as a percentage. It is compared with the average indicators of the Federal Tax Service.

Tax burden 2021

According to the letter of the Federal Tax Service dated June 29, 2018 No. BA-4-1/12589, the load value can be calculated using the formula:

Taxpayer tax (for companies on OSNO) = amount of calculated taxes including personal income tax (except for input VAT, excise taxes, customs duties and insurance premiums) / amount of revenue excluding VAT and excise taxes (line 2110 OFR) x 100%

For your information! The calculation includes taxes paid by the company for itself. Of those listed as a tax agent, only personal income tax is taken into account. Insurance deductions are not included in the calculation, because they are included in the structure of a separate indicator – the fiscal burden.

The final value is compared with the average indicators for the type of activity. We present an adjusted version (new tax burden) of industry average indicators for 2021, on the basis of which tax authorities analyze the work of enterprises in 2021:

In a situation where the enterprise’s activities do not fall within the industries listed in the table, the calculated indicator is compared with the average for the Russian Federation indicated in the first line of the list (11.2%), or with the indicators of the industries closest to the company’s activities.

If the value calculated by the formula is below the average, then the company has a low tax burden. This means that the Federal Tax Service will be interested in the activities of such an enterprise.

Normal load indicator

These values ​​are relevant in 2021. They depend on the type of activity of the organization or individual entrepreneur. Thus, the load for trading companies is less than 1%, and for manufacturing companies no more than 3%. It happens that over the past few years there has been a violation in the dynamics of changes in interest rates, then it is necessary to calculate the tax burden using a calculator.

Deviations from the norm are always disadvantageous for taxpayers, because when an error is discovered, penalties are issued from the state. If a deficiency is detected, the company must identify the reasons for the low load. Among them may be:

• incorrect activity type code;
• making the necessary investments;
• temporarily problematic implementation;
• increased equipment or supplier costs;
• making an export.

These arguments are provided to the Federal Service. This way the company is protected from penalties. For the fiscal authorities, the legal entity prepares documents explaining the reasons, which are reviewed within three days. If an organization evades warnings and instructions from the fiscal service, it has the right to take more severe punitive measures. During an on-site inspection, she freezes the production account or opens a criminal case on the fact of non-payment of obligatory funds to the state.

The principle of calculating the tax burden

Tax burden is the ratio of all payments withdrawn from organizations to the amount of income received for the reporting period.

Tax burden calculation formula

Calculations occur according to the following formula:

• Tax burden = Amount of taxes accrued for the calendar year / Amount of annual revenue * 100%.

The amount of all taxes can be found in the relevant declarations. There are some recommendations for getting an error-free result.

1. Import value added tax (VAT) is excluded from the total calculation.
2. Customs duties are also not taken into account.
3. The calculation includes all fiscal payments made during the billing period.
4. Insurance premiums transferred to the state from the company.

Legislation has issued documents regulating the relationship between taxpayers and state regulatory authorities. The regulations can be found in the order of the Federal Tax Service “On the approval of planning systems for on-site tax audits”, as well as in the letter “On the work of tax authorities’ commissions on the legalization of the tax base.” All data can be found on the official website of the Federal Service.

It is better to calculate the load using an online calculator. It uses a generally accepted formula, but differs from manual counting in speed and detailed display of the sequence of actions. It is enough to enter the taxpayer’s information in the appropriate fields. To do this, you only need to know the tax amounts and the amount of annual revenues.

The service is free, so anyone can calculate their tax burden. The calculator can be used by both taxpayers themselves and the federal tax service. Users receive correct calculations in a short time. There is no need to worry about the possibility of errors or omissions. The algorithm of actions is clearly established for everyone; you just need to correctly indicate the initial information.

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 Russian average tax burden for the previous year. In 2018, when calculating, you need to be equal to the 2021 figure, which was 10.8%. This is exactly what the Federal Tax Service of the Russian Federation indicated in letter dated August 22, 2021 No. GD-3-1/5806.

In the summer of 2021, the Federal Tax Service received a written request on how to calculate the tax burden for an enterprise engaged in health 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%.

Tax burden by industry. Data for 2017.

The essence of the problem

Checking the Federal Tax Service is a real headache for any economic entity. Especially if the inspection is on-site, and the topic of control activities is value added tax.

It is worth noting that the inspectorate initiates unscheduled inspections quite rarely. This requires compelling reasons, for example, significant violations of the Tax Code of the Russian Federation and deliberate tax evasion. In other cases, on-site inspections of the Federal Tax Service are carried out as usual, according to the approved list of taxpayers. Who gets on these “black” lists and in what cases?

Officials have provided a special calculation indicator - the tax burden for VAT in 2021. This is the value that determines the ratio of fiscal obligations to the volume of applied deductions. So, if a company claims substantial VAT deductions, thereby significantly underestimating fiscal payments to the budget, this will arouse great interest from tax authorities. That is, inspectors will suspect that the company is playing unfairly. Consequently, it is precisely such a subject that will be checked personally during an on-site inspection.

This calculated indicator is called the “VAT tax burden”; the calculation formula is presented below.

* * *

The mechanism for calculating the tax burden for VAT is very complex, and many factors influence the final result. Therefore, specialists should carefully approach the calculation and qualitatively justify the use of one or another method of distributing deductions. This will allow you to avoid future claims from tax authorities.

Similar articles

• Formula for calculating the tax burden
• How to find out the size of the safe share of VAT deductions?
• Calculation of tax burden for income tax
• Calculation of the safe share of VAT deductions: formula
• Including VAT

How to act

So, let’s assume that your company has a high level of fiscal deductions for VAT. In this case, proceed in order:

1. Prepare explanations. A high level of VAT deductions is not a crime. They are not accusing you of anything, but simply want to check whether you are applying the current legislation correctly. There's no need to panic. Prepare detailed and detailed explanations of the circumstances.
2. If explanations to the tax authorities are not enough and you are invited to the inspectorate for a conversation, then you should not avoid the meeting. Show up with your passport at the appointed time. If necessary, take your constituent documents with you. Answer all questions. A conversation with a representative of the Federal Tax Service is a certain type of check that allows you to find out whether the company is a one-day company.
3. If a personal meeting did not convince you, and the Federal Tax Service initiated on-site control, then you should not despair. Inspectors will check documentation (contracts, invoices, purchase and sales books). Help the controllers; there is no need to create obstacles.

Let us remind you that a high level of VAT deductions is not a crime. The Federal Tax Service has the right to assess additional tax only on the basis of violations identified as a result of an on-site inspection.

In one small company with a turnover of 10 million rubles per month, the following situation occurred: the chief accountant quit, having worked for only two months, the first of which was reporting on VAT and income tax. Two weeks after his departure, the successor received a request from the inspectorate to provide documents and explanations on the submitted documents.

The essence of the auditors' claims was that the indicators of the income tax return and the VAT report, which did not raise any complaints individually, in combination made both forms of reporting unreliable. Here are the specific indicator values ​​that were asked about (see Table 1)

Table 1

From the data presented, we see that the company declared two different amounts of revenue for one tax period, which in principle cannot be. I will also add that Form 2 of the financial statements showed the third volume of sales, but at that moment the auditors’ claims did not concern this document.

The inspectors asked to explain such a misunderstanding, or to provide all documents confirming sales volumes for the specified period. That is, all acts and invoices for reporting dates. Such a request is absolutely legal, since the auditors realized that there was an error in some form and it needed to be explained. And also pay additional tax and a fine for distortion of reporting.

Then the story did not develop very well, the new accountant made a mistake and handed over all the documents confirming the income. Thus, the auditors received a third version of revenue for the reporting period under review. Of course, they came with an inspection and the company paid additional fees, fines and penalties. But such a situation would not have arisen if a new accounting specialist, taking over the cases, had found distortions and submitted updated reports. So, let’s move on to the essence of this material, namely, the basic rules for “reading” the final documentation.

The norms of the Tax Code are becoming more and more unambiguous, and expenses are becoming clearer; you just need to justify them. The method of preliminary determination of the tax result outlined in the article allows any manager not to wait with horror on the 20th and 28th days of the month after the end of the period, thinking how many fees will have to be paid to the budget.

Run check

In the story told, the tax authorities themselves wrote in their request what they check when checking declarations. This means that after preparing the reports, the accountant must carefully double-check the volumes of revenue indicated in the declarations for previous periods. What should the new accounting specialist do? He needed to start from the true amount of income, adjusting the updated reporting to it. However, just counting is not enough - you need to understand how the calculation of the tax burden works, which the foolish accountant could not determine. After all, distortions in volumes are not just a spelling error, it is a miscalculation by an illiterate accountant, which the auditors saw.

Let's look at a simple example and analyze why the tax burden depends. So the task.

Example

Romashka LLC’s revenue at the end of the billing period amounted to 2,000,000 rubles.

a) VAT in the amount of 2,000,000 * 18% = 360,000 rubles;

b) salary + taxes from payroll = 1,000,000 rubles;

c) the cost of goods, works and services received from counterparties who pay VAT = 500,000 rubles + VAT (18%) in the amount of 90,000 rubles;

d) The cost of goods, work and services received from counterparties who do not pay VAT = 200,000 rubles.

How much VAT and income tax will Romashka LLC pay?

VAT is calculated as: 360,000 – 90,000 =270,000 rubles.

Income tax: 2,000,000 – 1,000,000 – 500,000 – 200,000 = 60,000 rubles.

Total the company will pay: 270,000 + 90,000 = 360,000 rubles in taxes.

This example is quite simple, but its essence is that a manager can, by asking three simple questions to his chief accountant, independently calculate the tax burden, and then check with an accounting specialist who will bring VAT and income tax returns to sign.

Tax arts

There are craftsmen who will offer to add fictitious services, for example, for 1,000,000 rubles received from a VAT payer organization. Then the amount of value added tax to be deducted will increase by 180,000 rubles (1,000,000 * 18%) and the amount due will be 360,000 - 90,000 (from point B) - 180,000 = 90,000 rubles.

In this case, no income tax will be paid at all, since the financial result will become negative – 300,000 – 1,000,000 = -700,000 rubles.

Are there legal ways to optimize taxation? These are not methods, but rather simply considerations dictated by common sense. The main recommendation for companies trying to whitewash themselves is that they need to work with VAT evaders when it is truly economically profitable.

That is, in this case there is a direct relationship: income tax has decreased, and VAT payable has also decreased.

Now let's look at the above figures through the eyes of an auditor, who will probably have questions and will need explanations about the legality of deductions and the fact of the loss itself. After all, no income tax is paid. And the business itself seems to lack a business goal - making a profit. Therefore, it is better to reject this optimization option.

A slightly less risky way to optimize VAT seems to be the option in which points B and D from our example are replaced by the services of VAT payers in the amount of 1,200,000 rubles, then a fee in the amount of 1,200,000 * 18 percent = 216,000 rubles is accepted for deduction.

In this case, the income tax remains equal to 300,000 * 20 percent = 60,000 rubles, and the VAT payable will be 360,000 - 216,000 - 90,000 = 54,000 rubles.

True, the indicated amount of 1,200,000 + 216,000 = 1,416,000 rubles will have to be “cashed out” in order to pay for points B and D. But even in this case, you need to prepare for tax claims regarding a fictitious payroll.

For a director who decides on such optimization, I will suggest another simple option for calculating VAT. That's profit multiplied by 18 percent. That is, 300,000 * 18 percent = 54,000 rubles. This optimization option is more or less safe for organizations whose share of wages in the cost of production is minimal.

Any manager is vaguely aware of these ways to reduce the tax burden, but now he can calculate the options himself. But in any case, each of the above examples carries a risk. And I am writing about them not so that you can apply them in practice, but to better understand the principles of the relationship of fees.

Theory and practice

The norms of the Tax Code are becoming more and more unambiguous, and expenses are becoming clearer; you just need to justify them. The method of preliminary determination of the tax result outlined in the article allows any manager not to wait with horror on the 20th and 28th days of the month after the end of the period, thinking how many fees will have to be paid to the budget. Now you can predict your tax budget for VAT and income tax. And be careful with optimization!

Dmitry Vasiliev, expert at Calculation magazine

All about income tax

Practical encyclopedia of an accountant

All changes for 2021 have already been made to the berator by experts. In answer to any question, you have everything you need: an exact algorithm of actions, current examples from real accounting practice, postings and samples of filling out documents.

When selecting organizations for an on-site tax audit, Federal Tax Service specialists evaluate their activities according to certain criteria. For each of them there is a threshold value. If a company's score on this criterion goes beyond the threshold, then its chances of becoming a candidate for an on-site audit increase. In total there are more than 40 such criteria, however, regarding VAT, the main criterion for tax authorities is the proportion of VAT deductions.

Is there a “safe” VAT deduction amount?

How to assess whether an organization pays enough value added tax? After all, absolute numbers in this regard are completely uninformative. The amount of tax depends on a combination of factors, including the type of activity, profitability, markup, seasonality and many others, including the general economic situation in the country. Therefore, the wording of the question “how much VAT should I pay so that the tax authorities do not want to come with an audit?” itself is incorrect.

It is much more correct to ask the question about the share of deductions in the total amount of accrued VAT, because it is this indicator that tax authorities pay attention to. Officially, it is called the share of VAT deductions in the calculated amount of VAT on taxable items.

The average threshold for this indicator for the Russian Federation as of November 1, 2018 is

86,89%

For information on the safe share of deductions by region, see below - these are the figures that the local tax office focuses on when checking.

The average threshold size of this indicator previously as of August 1, 2018 was 86.59%

Tax burden for VAT - a criterion for assigning inspections

An assessment of the VAT burden is needed by both the taxpayer and the tax inspectorate. Using this indicator, the organization determines the risk of assigning a tax audit; Through it, the Federal Tax Service remotely analyzes the company’s work in its area and determines whether an audit is needed.

This aspect of the work of tax officials is disclosed in more detail in the letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2 / ​​[email protected] , which describes the methods by which taxpayer reporting should be analyzed.

For VAT, tax authorities recommend using 2 indicators:

• The share of deductions in the total VAT amount. By region, this figure ranges from 80 to 100%, but the national average should not be more than 89%.
• Tax burden for VAT. This indicator is the result of dividing the amount of tax reflected in the declaration for payment by the size of the tax base.

There is Appendix No. 4 to this letter, which contains calculation formulas for both indicators.

The given indicators are used collectively by the Federal Tax Service as criteria for selecting candidates for tax audits. First, a pre-check analysis is carried out, where the VAT burden, together with the size of the share of this tax, are the main evaluation indicators. If their size does not fit within the limits of what is permitted, a desk audit will certainly be ordered first, then explanations will be requested from the taxpayer, and finally, if excuses are not accepted, an on-site audit will be scheduled.

Despite all the openness of the Federal Tax Service for taxpayers, service specialists do not publish anywhere which VAT burden should be considered low and which should be considered high. However, you can focus on income tax. If we act in a similar way, then a low load should be considered an indicator of 3% or less if these are companies that produce goods, and less than 1% if they are trading companies.

Calculation of the share of VAT deductions

What does this indicator mean and how is it calculated? This is nothing more than a percentage of VAT deductions in the amount of accrued tax. To calculate it, you need only two values, which can be found in section 3 of the VAT return. This is line 190 (VAT deductible) and line 118 (VAT accrued).

The indicator is calculated using the following formula:

VAT deductible / VAT accrued * 100%

In order to see the dynamics of this indicator, it is better to take the relevant data from the last four declarations.

The result of the calculation will be a percentage value corresponding to the share of VAT deductions in the total amount of accrued tax. In other words, this value shows what percentage of the accrued VAT the company claims to deduct. It is this that the tax authorities will compare with the threshold indicator in order to draw a conclusion about the degree of tax risks of the company for VAT. If the proportion of VAT deductions according to the taxpayer’s declaration is greater, then this immediately attracts the attention of tax inspectors.

An example of calculating the safe amount of VAT deduction

Let’s assume that during the reporting period, a taxpayer from Moscow paid VAT in the amount of 100,000 rubles.

It is impossible to say whether this is a lot or a little for this organization. But the picture becomes clearer if we calculate the share of VAT deductions:

According to the company’s declaration, for the specified period the amount of calculated VAT, taking into account the restored amounts, is 1,500,000 rubles (

). The tax deduction for the same period amounted to 1,400,000 rubles (

). Substituting these figures into the above formula 1,400,000/1,500,000, we find that the share of VAT deductions in the amount of accrued tax in the period under review was 93.33%. This is more than the threshold value of 88.52% for Moscow (as of November 1, 2021), which means that the tax authorities have a reason to take the taxpayer into custody.

What should be the amount of VAT in the considered example for Moscow, so as not to attract increased attention from tax authorities?

It can be calculated using the reverse formula: accrued VAT * (100 – safe VAT) / 100 = = 1,500,000 * (100 - 88.52) / 100 = 172,200 rubles.

Based on the criteria used by the Federal Tax Service, the company in our example needs to pay at least 172,200 rubles in VAT in order not to leave the “safe” zone.

Safe VAT deduction by region

Information on the safe share of VAT deduction for the 1st, 2nd, 3rd and 4th quarters of 2021 and the 1st quarter of 2021 can be calculated according to the 1-VAT tax report.

All data has already been calculated by us and compiled into one table:

The current size of the average share of deductions can be calculated according to the 1-VAT report published on the website of the Federal Tax Service of Russia nalog.ru. The safe share of VAT deductions is calculated using the formula: Share of VAT deductions by region = Amount of VAT deductions (column 210.1 of the 1-VAT report by region) / Tax accrued (column 110.1 of the 1-VAT report by region) x 100%

For example, the figures for Moscow from the 1-VAT report as of 01/01/2018: 12,742,673,812 / 14,159,263,499 * 100% = 90.00%

Reason to check

Exceeding the above values ​​of the safe share of deductions is fraught with an audit by the tax authority. The Federal Tax Service explains this in its letter dated July 17, 2013 No. AS-4-2/12722.

for organizations under the general taxation regime

The tax burden is the main indicator of the tax discipline of taxpayers and is calculated as the ratio of taxes paid (without agency payments: corporate income tax on dividends, personal income tax, and also without insurance contributions) to the organization’s income according to the financial results statement (without income from participation in other organizations ).

The level of tax burden may vary depending on the industry sector, the scale of the company’s activities, and regional factors affecting business conditions. Therefore, one of the generally accepted methods for determining the validity of a company’s tax burden is to compare it with average values ​​for sectors of the economy (*with the exception of the financial and budgetary sectors of the economy, which is due to the specifics of their taxation). In the future, it is planned to implement the ability to choose the scale of the organization’s activities.

The service is intended for organizations to improve tax discipline and literacy.

What is the tax burden

This term refers to the share of revenue that, on average, accounts for the payment of taxes and mandatory contributions to the budget. Based on the size of this share, banks and the Federal Tax Service determine whether your business shows signs of tax evasion and money laundering.

The so-called safe share is considered depending on the goals. If you want to find out whether the bank will have any claims, you need to calculate the net interest. If you want to predict tax claims, calculate the coefficient using the Federal Tax Service formulas and compare them with the published values ​​of average and safe coefficients.

If your tax burden is less than the provided safe values, banks and the tax office may consider the company unscrupulous. They will ask for documents confirming the legality of your financial transactions.

Formula and calculation procedure

The conditions for calculating the above data are specified in Appendix No. 4 of the Federal Tax Service letter “On the work of commissions...”.

To calculate the specific gravity, you can use the formula:

Nv÷Bn × 100,

Where:

Nv – VAT claimed for deduction for the reporting period

Bn – tax base for the reporting period

To calculate the tax burden, the appendix provides 2 formulas: 1 – for transactions in the domestic market; 2 – to determine general VAT obligations, that is, settlements on the domestic Russian market and transactions taxed at a 0 interest rate.

1. To calculate liabilities in the domestic Russian market, the ratio of tax to transfer to the taxable base is used

VAT(supply) ÷ Bnvn ×100

1. Calculation of VAT obligations in general - the ratio of the VAT calculated for the transfer to the amount of bases subject to taxation

VAT (supply) ÷ (Bnvn + Bn 0%) × 100, where

VAT (tax) – calculated tax for transfer (page 040 section 1 of the declaration)

Bnvn – taxable base on the domestic Russian market (Σ line 010; 020; 030; 040; 050; 060; 070 g 3 section 3)

Bn 0% – tax base, taxed at a “0” interest rate (Σ page 020 under section 4).

The coordinates of the lines are given for the VAT declaration form, which was approved by order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/ [email protected] , valid in the 1st quarter. 2021

You can make calculations either for 1 quarter or for several (usually a year).

How is the VAT burden calculated?

In order to calculate the tax burden, data from the declaration is used. We will focus on the declaration form for 2015 and indicators taken from this report.

To determine the load, 2 types of formulas are used:

1. The first shows how much VAT is relative to the tax base for the domestic market. Calculation is made as a percentage:

NU/BV × 100,

Where:

NU - total VAT intended for payment to the treasury; in the declaration this is the amount of data in line 040 of section 1;

BV - tax base corresponding to the domestic market; in the declaration, this is the sum of the data contained in the following lines: 010, 020, 030, 040, 050, 060, 070 (all lines from the 3rd section).

1. The second formula also shows how large the tax amount is, but in relation to the sum of 2 tax bases - for the domestic market and for those transactions that have a zero tax rate.

NU / (BE + BV) × 100,

Where:

BE - the tax base formed for transactions with a zero VAT rate; in the declaration this is the sum of 020 lines of the 4th section for all codes.

When considering these formulas, it becomes clear that:

• if there is no tax payable in the declaration (line 040), then the VAT burden is zero;
• if in the 2nd formula the BE is equal to zero (there is no tax base for such operations), then this formula turns into the first.

To calculate the load, it is not critical what time period is taken to calculate the indicator. This can be either 1 tax period or several (year). It’s just that in the latter case all the declaration indicators are added up.

Indicators that affect the company's tax burden

As can be seen from the above formulas, each initially contains the calculated VAT for transfer. The following data is used to calculate it:

1. The tax base. The higher it is, the greater the amount of tax to be transferred;
2. The amount of tax deductions claimed in the purchase ledger. The higher this indicator, the lower the amount of VAT to be transferred;
3. The amount payable is reduced by the amount of VAT calculated on the construction and installation work performed;
4. The amount of tax that was paid to customs officers or to the Federal Tax Service (when importing from EAEU countries) and presented for deduction reduces the indicator for payment;
5. The amount of VAT on advance payments to suppliers, with confirmed use of the deduction, reduces the amount to be transferred;
6. Closed advances from buyers also reduce the indicator
7. The amount of VAT paid as a tax agent also reduces the level of VAT payable.

The taxable base indicator, also participating in the formulas, is affected by the following positions:

1. Trade turnover. The higher it is, the higher the taxable base;
2. Reduce the base of the operation provided for in Articles 146, 147, 148, 149, 150 of the Tax Code of the Russian Federation;
3. Increase the size of the construction and installation work base for the company’s own needs;
4. Advances received also increase the basis;
5. Selling at 0% also reduces your tax basis.

Tax rate according to the simplified tax system

To calculate the tax, a tax rate of 15% is provided. But this indicator can be differentiated by regional authorities and take values ​​from 5%. And from 2021 to 2021, local authorities will be able to reduce the rate to 3%.

In addition, for newly registered taxpayers - individual entrepreneurs operating in the social, scientific or industrial spheres, regional authorities can set a rate of 0% for a period of 2 years. In this case, there is also no need to pay a minimum tax.

Regions are allowed to reduce the rate in order to attract investment to the territory of the subject and revise it annually.

You can find out the effective rate in force in the region of interest from the Federal Tax Service.

Important! The differentiated tax rate does not need to be confirmed by any documents, since this is not a benefit (letter from the Ministry of Finance dated October 21, 2013 N 03-11-11/43791).