Safe income tax on revenue in 2021

Tax burden for income tax and VAT

> > August 19, 2021 is one of the main indicators for the selection of candidates for an on-site tax audit by the Federal Tax Service. Let's consider what else distinguishes the tax burden for income tax and VAT, and what other data is important for the tax office. Tax burden (or tax burden) is a fairly broad concept and is considered in two aspects:

As a relative value: the share (percentage) of taxes payable in a certain base. This indicator can be used much more widely: for all kinds of calculations, analysis and forecasts.
As an absolute value: a specific amount of tax payments due. This indicator may be of interest to the direct payers of these taxes.

The basis for calculating the relative value can be any of the economic indicators with which they want to compare the amounts of tax payments, assessing the degree of their influence on the profitability and profitability of the object in question for a certain period. For example, with:

Income from sales, non-operating income or their total amount (according to accounting or tax records).
Profit (accounting or tax), costs (cost, commercial or administrative expenses).
Planned amounts of revenue, income, expenses, tax base or profit.
Tax base for calculating a specific tax.
Revenue (with or without VAT).

The tax burden indicator, calculated as a percentage, serves as one of the criteria both for analyzing the actual indicators formed over the period and for making forecasts at various levels: from a specific taxpayer to the country as a whole.

The share of taxes can be determined not only in relation to their total amount, but also in relation to individual taxes, and calculated both for one tax (or reporting) period and for several periods.

Income tax rates in 2021

Income tax is the main payment for large and medium-sized businesses, as well as some small companies that have not switched to special regimes.

This is a direct tax that legal entities pay on what they earn. Let's look at the nuances of determining the base for its calculation, the payment procedure and the rates in force in 2021. Tax payers are:

Foreign companies that have representative offices here, receive income, are residents or are actually managed from the Russian Federation.
Russian organizations using .

Do not pay corporate income tax:

Skolkovo residents.
companies on , or ;
organizations from the gambling business;

Companies from the first two groups pay other taxes, and the income of Skolkovo participants is completely exempt from taxation. For legal entities from Russia and foreign companies with representative offices here, taxable profit means the difference between income and expenses.

Safe percentage of profit for the tax authorities

for organizations engaged in trading activities - less than 1%. However, if your tax burden for income tax is below the average, the tax authority may still have questions about understating the tax base and the amount of tax payable. An example of comparing tax burden indicators for income taxThe main activity of the limited liability company "Alpha" is construction.

At the end of 2021, the tax burden for the organization's income tax was 2.7%. Since the organization carries out work, the low tax burden for it will be less than 3%. Consequently, the organization has a low tax burden for income tax (2.7 % Tax officials have updated the average tax burden by type of activity in 2021. Check your data with the new tax burden indicators for income tax and contributions.

If they do not agree, prepare explanations for the inspectors in advance. Perhaps they will satisfy the inspectors and you will avoid an on-site audit. The tax burden is the share of revenue that the 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 2021 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”? "Test" ? “The concept of a planning system for 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 less than the industry average risk falling under special control of the 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.

Net profit and its calculation (video)

Net profit is a more holistic indicator that reflects the overall state of the business, so for business management they most often focus on it.

The return on investment ratio shows how many units of cash the company required to obtain a unit of profit. With its help, you can determine the competitiveness of an enterprise, as well as its investment attractiveness.

Return on sales or profitability ratio. It is defined as the ratio of net profit (profit after tax) to revenue multiplied by 100 percent. This indicator characterizes the share of profit in sales volumes. It can be used to compare the economic efficiency of different activities.

The main questions are: what profit should be used in the numerator of the formula (balance sheet, net or other) and what costs should be used in the denominator.

Safe threshold for income tax 2021

› Tax burden is an indicator calculated as the ratio of the amount of taxes paid by the taxpayer to the amount of his revenue according to the financial statements, multiplied by 100%.

Each organization can calculate it independently using the formula: As can be seen from the formula, insurance premiums are not included in the amount of taxes paid for the year (Letter of the Federal Tax Service of Russia dated March 22, 2013 N ED-3-3 / [email protected] ). Tax burden values by type of economic activity are freely available. The Federal Tax Service publishes them at the end of each year on its website no later than May 5 of the following year (clause

6 Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/ [email protected] ). At the moment, the document contains data for the period from 2006 to 2015. And the spread of values across industries is quite large: for 2015 – from 1.4% to 41.5%.

A low level of burden for a specific tax (income tax, tax under the simplified tax system, etc.) may become a reason for selecting a taxpayer for the list of those whose activities are subject to review by the commission.

Thus, the income tax burden is determined according to the income tax return as the ratio of the calculated tax to the amount of revenue and non-operating income, multiplied by 100%. If the obtained value is less than 3% (and for trade organizations - less than 1%), then the load level is considered low.

And that means a list. The tax burden for VAT is determined differently: as the ratio of the amount of VAT deductions for the previous 4 quarters to the amount of accrued VAT for the same period, multiplied by 100%. Here, the load is considered low if the indicator is 89% or more (Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2/12722). Tax officials have updated the average tax burden by type of activity in 2021. 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. The tax burden is the share of revenue that an organization pays in the form of taxes.

Income tax rate in 2021

Income tax rate Expand the list of categories Subscribe to a special free weekly newsletter to keep abreast of all changes in accounting: Join us on social media.

networks: VAT, insurance premiums, simplified tax system 6%, simplified tax system 15%, UTII, personal income tax, penalties We send letters with the main discussions of the week Subscribe to a special free weekly newsletter to keep abreast of all changes in accounting: Join us on social media. networks: > > Income tax in 2021 - the general rate and special rates are the topic of this subsection of the site.

In it you will find all the latest information, including the latest changes and clarifications from officials on the application of income tax rates. 29 Nov 2021 13 Sep 2021 For income tax, the 2021 rate was approved by the Tax Code of the Russian Federation.

What is the safe percentage of VAT deductions in your region in 2021 - 2021?

> > > October 03, 2021 The safe share of VAT deductions as of 08/01/2021 has changed slightly.

In our article you will find a complete table of data on the safe percentage of deductions by region for the VAT return for the 3rd quarter of 2021 and for other periods of 2021, and also learn how to use these figures. All necessary information is published on the websites of regional tax services.

We strongly recommend that you check the percentage of deductions in your organization's tax bill against the average for your region (read on to learn why this is important).

As of 08/01/2021, the Federal Tax Service on deductions. Current data on the safe share of VAT deductions is shown in the table below: Region Safe share of deductions as of 08/01/2021 Safe share of deductions as of 05/01/2021 Safe share of deductions as of 02/01/2021 Safe share of deductions as of 11/01/2018 Safe share of deductions as of 01/08/2018 Safe share of deductions as of 05/01/2018 Safe share of deductions as of 02/01/2018 Republic of Adygea 86.3 86.8 85.7 85.7 85.7 86.5 85.8 Republic of Altai 91.8 93.3 90.1 90.1 90.7 90.4 92.2 Republic of Bashkortostan 89.4 90.4 88.2 88.1 87.6 87.7 88.1 Republic of Buryatia 91.6 89.6 88.9 88.9 88.2 85 ,3 80.1 Republic of Dagestan 84.6 84.6 85.9 85.6 86.1 87.2 86.4 Republic of Ingushetia 94.3 93.8 95.9 96.2 93.3 94.0 98, 2 Kabardino-Balkarian Republic 91.9 90.4 93.3 93.4 93.4 94.0 94.4 Republic of Kalmykia 83.2 87.9 81.9 82.0 80.1 78.8 74.7 Karachaevo -Cherkess Republic 92.3 92.8 91.8 91.8 93.0 93.7 95.1 Republic of Karelia 76.7 80.6 83.5 83.5 84.0 84.2 86.1 Komi Republic 76 .5 76.1 78.6 78.6 79.3 79.3 81.2 Republic of Mari El 87.1 89.1 90.2 90.1 89.0 90.4 92.4 Republic of Mordovia 93.1 93 ,3

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This is why our company’s lawyers first do a free analysis of the situation, study the available documents, and only after that offer solutions, if any. Why

Tax burden by type of economic activity in 2021

The Federal Tax Service of Russia approved new indicators of the tax burden by type of activity for 2021 in Appendix 3 to Order No. ММВ-3-06/333 dated May 30, 2007 and published it on the official website in the section “Taxation in the Russian Federation” > “Test work” > “Concept” planning systems for on-site tax audits.”

The tax office looks at tax burden indicators when selecting companies for on-site audits.

If the indicators are less than the industry average, then the company risks falling under special control in order to reduce the risk of an on-site inspection, it is safer to adhere to the new indicators, and if there is a discrepancy, prepare explanations. To determine the tax burden of an organization, you need to divide the amount of taxes paid, including personal income tax, by revenue according to accounting data for a specific year (letter of the Federal Tax Service dated June 29, 2018 No. BA-4-1/12589).

Safe tax burden by type of activity in 2021: Type of activity (OKVED2) Tax burden, % For reference: Burden on contributions, % TOTAL 11 3.3 Agriculture, forestry, hunting, fishing, fish farming - total 4.1 5.2 crop farming and livestock farming, hunting and the provision of related services in these areas 3.2 4.9 forestry and logging 9.3 7.5 fishing, fish farming 7.8 5.6 Mining - total 43.5 1.6 extraction of fuel and energy minerals - total 52.5 1 mining, except fuel and energy 17.9 3.8 Manufacturing - total 7.1 1.9 production of food products, drinks, tobacco products 21.7 2 production of textiles, clothing 8 ,1 3.8 production of leather and leather products 8.2 5 wood processing and production of wood and cork products, except furniture, production of straw products and weaving materials 2.8 3.3 production of paper and paper products 5 1, 7 printing activities and copying of information media 8.4 3.6 production of coke and petroleum products 3.4 0.2 production of chemicals and chemical products 2.2

Tax burden by type of economic activity: table in 2021 from the Federal Tax Service

Contents All individual entrepreneurs are faced with 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 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:

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.
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. 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 of 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 unprofitable

What percentage of profit is considered normal for an online store?

There is no single acceptable level of profitability; it varies depending on the industry. So, for example, in the mining industry, the return on sales is considered normal above 50%, but in the woodworking industry it does not reach 1%.

The next type of profitability is the leverage effect, the dependence of the proportionality of equity and borrowed capital. Its main purpose is to show how rationally borrowed funds are used, and in what dependence they are in relation to equity capital.

There are several ways to account for revenue in an enterprise.

The cash method defines revenue as the actual money received by the seller for providing services or selling goods. That is, when providing an installment plan, the entrepreneur will receive proceeds only after actual payment.
Another accounting method is accrual. Revenue is recognized when the contract is signed or the buyer receives the goods, even if actual payment occurs later. However, advance payments do not count towards such revenue.

Income occurs not only in entrepreneurship, but also in the everyday life of a private person who is not engaged in business. For example: scholarship, pension, salary.

Calculation of the tax burden in 2021 - 2021 (formula)

> > August 28, 2021 The tax burden is one of the evaluation criteria for the Federal Tax Service when deciding to conduct an on-site tax audit.

You can calculate this indicator yourself.

We will tell you what the tax burden is, what regulations it is regulated by, who may need this indicator, and also consider the calculation procedure and the permissible level of burden on the taxpayer. Watch our videos on calculating the tax burden: The main documents defining the concept of “tax burden” in relation to the relationship between the taxpayer and the tax authorities are: Order of the Federal Tax Service of Russia “On approval of the Concept of the planning system for on-site tax audits” dated May 30, 2007 No. According to the changes, introduced into this document by order of the Federal Tax Service of Russia dated May 10, 2012 No. ММВ-7-2/ [email protected] , its Appendix No. 3, reflecting the indicators of the total tax burden for sectors of the national economy and the country as a whole, is updated annually with data for last year. These data can also be seen on the Federal Tax Service website ().

Until July 25, 2017 – letter from the Federal Tax Service of Russia

“On the work of tax authorities’ commissions on the legalization of the tax base”

dated July 17, 2013 No. AS-4-2/12722, which contained formulas for calculating the tax burden in relation to some specific taxes and certain types of tax regimes. Its effect was canceled step by step (letters from the Federal Tax Service dated March 21, 2017 No. ED-4-15/ [email protected] and dated July 25, 2017 No. C; letter from the Federal Tax Service of Russia dated July 25, 2017

“On the work of the commission on the legalization of the tax base and the base for insurance premiums”

dated July 25, 2017 No. ED-4-15/ [email protected] , regulating the work procedure of the relevant commissions that, in the course of this work, analyze the dynamics of those indicators of taxpayers’ economic activity, on which the level of their tax burden depends.

Formulas for calculating the tax burden, similar to those contained in letter No. AS-4-2/12722, are also given here (in Appendix 7).

Formula for calculating profit from sales

In the trading sphere, this indicator has its influence for a long time; the investor’s decision to invest his capital in the business or refuse to invest depends on its level.

There is no single indicator; in each industry it is calculated separately for each year. Profitability in the mining industry is considered normal at 50%. For the woodworking sector it does not even reach 1%. For services, a level of 12-20% is considered acceptable.

As a rule, this is developed individually depending on the nature of the revenue, the psychology of the employee, the number of personnel and other important factors.

Negative profitability shows that management is not effectively using available funds.

Income tax safe percentage of revenue

Contents The tax burden for income tax is calculated as the ratio, expressed as a percentage, of the amount of calculated income tax to the total amount of income according to the declaration for the corresponding reporting (tax) period.

The tax burden for income tax is calculated as the percentage ratio of the amount of calculated income tax (line 180 of sheet 02 of the income tax return) to the total amount of income from sales and non-operating income (lines 010 and 020 of sheet 02 of the income tax return) for the corresponding reporting (tax) period. Thus, the tax burden for income tax can be calculated using the formula: Example of calculating the tax burden for income tax Amount of calculated income tax for the limited liability company "Alpha" for 2021.

(line 180 of sheet 02 of the income tax return) amounted to 1,200,000 rubles.

The amount of income from sales (line 010 of sheet 02 of the income tax return) amounted to 26,000,000 rubles.

The amount of non-operating income (line 020 of sheet 02 of the income tax return) is 18,000,000 rubles.

Thus, at the end of 2021, the tax burden on corporate income tax was 2.7% (RUB 1,200,000 / (RUB 26,000,000 + RUB 18,000,000) x 100%). This procedure for calculating the tax burden for income tax was previously enshrined in Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2/12722 (cancelled by Letter of the Federal Tax Service of Russia dated July 25, 2017 N ED-4-15/).

Even though the Letter has been revoked, tax authorities can monitor the income tax burden.

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This is due to the fact that indicators of a low tax burden may indicate an underestimation of the tax base and the amount of tax payable.

Therefore, when checking your income tax return, the inspectorate may ask you for clarification.

Currently, indicators for a low tax burden for income tax have not been established.

Previously, they were contained in the Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2/12722 (cancelled by the Letter of the Federal Tax Service of Russia dated July 25, 2017 N ED-4-15/).

How to calculate income tax in 2021

Didukh Yulia Author PPT.RU April 15, 2021 Calculation of income tax in 2021 is one of the most complex accounting operations.

Using an example, we will show how to calculate income tax, we will provide the formula, the current rate and the calculation method. ConsultantPlus FREE for 3 days Legal entities pay income tax on income reduced by the amount of expenses. Firms are required to pay a percentage of their profits to the budget. Unless they use special regimes: simplified tax system, UTII, unified agricultural tax. Or they don’t run a gambling business. Special taxation exempts legal entities from paying income tax.

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Let's figure out how to calculate income tax in 2021 (an example of calculation is for LLCs that apply the general tax regime).

Payers are: Russian legal entities on the general taxation system; foreign companies that work and earn money in the Russian Federation or

Formula for calculating the tax burden

27774 Page Contents Any entrepreneur, striving to increase his profits, feels the inevitable tax burden.

It is natural to strive to reduce the cost of paying taxes, but it is important not to cross the line defined by law.

However, the tax burden cannot be too low, because in this case there are almost certainly violations of tax legislation, the detection of which can be planned or unscheduled. What components does the tax burden consist of, what is its role in entrepreneurial activity, how to calculate it at different economic levels, whether an entrepreneur can do it on his own - all these questions are discussed below.

Join us! The concept of tax burden is used to establish the financial obligations of an entrepreneur to the state. It can be viewed as a relative or absolute value.

The amount burdening the entrepreneur due to his duties as a taxpayer, expressed in a certain figure, constitutes the absolute value of the tax burden. Entrepreneurs need to know this figure in order to plan the ratio of expenses and income, optimize the business, and evaluate its profitability. Tax authorities interpret the tax burden as a measure characterizing the funds that an entrepreneur allocates from business for his tax expenses.

This approach is relative, as it includes many parameters taken into account by the Federal Tax Service. That is why the relative designation of the tax burden better allows us to analyze the impact of the tax burden on the financial condition of the entrepreneur and the profitability of his business.

Sometimes the tax burden is identified with the effective tax rate - a percentage of the actual payment of a particular tax in the total tax base.

When it comes to the tax burden for a specific tax, it is permissible to apply this definition, which is what is done in some regulations. Since the tax burden ranks first among

Tax burden for VAT 2021

The Tax Inspectorate cannot conduct comprehensive audits of all organizations; it simply does not have such resources. Therefore, they check those who are more likely to find violations, charge additional taxes and fine them.

To do this, based on a pre-audit analysis, tax officials draw up a plan for on-site audits every year.

One of the analysis criteria is the tax burden.

If it differs from the industry average, the company becomes a candidate for inspection.

This criterion is spelled out in the Concept of the planning system for on-site tax audits (approved by order of the Federal Tax Service dated May 30, 2007 No. MM-3-06/333). They can assess both the tax burden as a whole and for individual taxes.

A “bad” tax burden indicator, according to officials, is a reason to schedule an on-site inspection, “dig” deeper during a desk audit, request clarification, call a manager for a conversation, etc. We will tell you how the VAT burden is calculated and how to avoid problems if the indicator differs from the safe one.

How to calculate the tax burden for VAT The analysis methodology and formula for calculating the tax burden on value added were prescribed in Appendix 4 to the Letter of the Federal Tax Service dated July 17, 2013 No. AS-4-2/12722

“On the work of tax authorities’ commissions on the legalization of the tax base”

, but now this letter is not valid. In Appendix 2 to the Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/ [email protected], the tax burden is defined as the ratio of the amount of taxes paid according to reporting data and the turnover (revenue) of the organization. But this order does not provide for calculating the burden separately for taxes.

You can calculate your workload and compare it with industry averages on the Federal Tax Service website using the service.

It is only suitable for companies on the general taxation system. You need to indicate the year of interest, the type of economic activity and the subject of the Russian Federation, and the system will show industry average indicators for VAT, income tax and the total tax burden.

By entering your metrics, you can compare your workload to the industry average.

Industry indicators

***

Having analyzed the content of documents on the tax burden, it is easy to notice that almost all calculation formulas involve dividing a tax or several taxes into a comparison base. This can be the tax base or the company’s revenue. At the same time, it may include income from both core activities and non-operating operations. Turnover taxes (VAT, excise taxes) are excluded from revenue.

Based on the results of a study of the level of tax burden, companies can predict the possibility of conducting an on-site tax audit in the near future, and also use the resulting proportions when constructing budgets.

Tax burden for income tax 2021 2021

› There are times when a tax inspector has questions about the declaration. And we have to explain why the low tax burden is indicated. Let's look at a sample of filling out an explanation.

According to Art. 88 of the Tax Code of the Russian Federation, tax inspectors have the right to ask for clarification on the taxpayer’s declaration. And they exercise their right when they find an error or have doubts about the reliability of the information received. The tax burden is a certain amount.

If it is low, there is a suspicion that the taxpayer is hiding his income.

And he does this with the aim of transferring less than what is required to the country’s budget. But this is one of the reasons. There are others:

low business profitability.
the tax burden is determined by the type of activity (industry), which may be incorrectly expressed;

Let's consider each situation in more detail.

First. Let's say an entrepreneur operates in the construction industry. The tax burden for this industry is 12% of income.

If the declaration indicates not 12%, but 5%, questions arise naturally.

The tax rate for various industries is prescribed at the legislative level, but a clear explanation is not given, which is why some taxpayers are unable to correctly determine the type of activity. In other words, he does one thing and reports for another. In this case, you should carefully check the OKVED code that is indicated in the declaration.

The inspector focuses on him. Second. The tax burden became low because the income of the entrepreneur (organization) fell.

This can happen for various reasons: sales volumes have decreased, purchase prices for raw materials have increased, wages have increased, etc.

The reason may also be investments in business development. In this case, it would be useful to calculate such investments in order to get a clear picture of income/expenses.

Explanations to the tax office Do not be afraid of the interest that your declaration may arouse among tax authorities.

Income tax in 2021 - rate

→ → Current as of: April 4, 2021

The amount of income tax is determined as the product of the tax rate. What percentage is the rate, and what rates generally apply when calculating this tax? We will tell you about income tax rates in 2021 in our material.

The basic income tax rate has not changed since 01/01/2021 and is 20% (). Let us recall that the distribution of profits between the federal and regional parts for 2017-2024 is as follows:

17% of the tax is credited to the budget of the constituent entity of the Russian Federation.
3% of the tax is credited to the federal budget;

Let us recall that before January 1, 2017, the distribution between budgets was 2% and 18%, respectively.

For certain categories of organizations, the rate of income tax credited to the regional budget can be reduced by the laws of the constituent entities of the Russian Federation.

For example, the regional income tax rate in 2021-2021.

in Moscow for organizations with the status of a vehicle manufacturer is 12.5% ().

What profitability is considered normal: calculation rules and definitions