0

higher professional education

"UFA STATE AVIATION TECHNICAL UNIVERSITY"

Department of Science and Technology

TEST

by discipline

"TAXES AND TAXATION"

Determination of the tax burden using the example of Finexpert LLC

Completed: student of group M-405

Yu.M. Filippova

(signature)

Supervisor: I.K. Sultanova

(date and signature)

Test

in the discipline "Taxes and Taxation"

Determination of tax burden using the example of Finexpert LLC

In this test work, using a detailed conditional example, it is necessary to calculate the tax burden on a specific economic entity using various methods and determine the severity of the tax burden.

Initial data: Finexpert Limited Liability Company, in accordance with the Charter, provides information and consulting services to legal entities and individuals. Finexpert LLC has 112 employees, and 27 employees are part-time employees based on employment contracts. The balance sheet of Finexpert LLC for 2014 and the financial performance report for 2014 are as follows, see appendices (balance sheet and financial performance report).

Finexpert LLC is a payer of the following taxes in 2014:

	TAX NAME	TAX RATE	NOTE
	Value added tax		100% to the Federal Budget
	Income tax		2% to the Federal budget, 18% to the budgets of the constituent entities of the Russian Federation
	Insurance premiums		22% to the Federal Budget, 2.9% to the Social Insurance Fund, 5.1% to the Compulsory Health Insurance Fund:
	Deductions for insurance against industrial accidents and occupational diseases		Finexpert LLC belongs to professional risk class I
	Property tax		2.2% in the Republic of Bashkortostan

In 2014, the tax obligations of Finexpert LLC to the budget are as follows:

The activities of Finexpert LLC in 2014 are characterized by the following economic indicators:

Determine the tax burden of Finexpert LLC in 2014.

To get started, use the methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation. This requires the following economic indicators:

The tax burden according to the formula proposed in this methodology will be:

NB = (N total / V total) * 100% = 18.41%

To obtain additional information about the severity of the tax burden, you need to use M. Kreinina’s methodology. This requires the following economic indicators:

The tax burden of Finexpert LLC in 2014, in accordance with this methodology, is calculated using the formula:

NB= (V - Av - Pch)/(V - Av) * 100% = 73.23%

However, this methodology can also be specified by including in the calculation such an economic indicator as the net assets of the company.

Let's introduce additional economic indicators into the calculations and calculate the tax burden of Finexpert LLC in 2014 using the methods of A. Kadushin and N. Mikhailova.

	Index	Value (million rubles)
	Revenue (IN)
	Labor costs including insurance premiums and deductions for insurance against industrial accidents and occupational diseases (ZP)
	Depreciation (AM)
	Material costs (M 3)
	Non-operating income (V d)
	Non-operating expenses (V p)
	Net profit (H p)
	Total taxes

These indicators are necessary for calculating newly created value (NCV), value added (VA) and structural coefficients. Calculate the newly created value:

VSS = V - M 3 - AM + V d - V r = 128

Calculate added value:

DS = VSS + AM = 196

Using added value, calculate the structural coefficients: K 0, K zp, K am, showing the share of added value in revenue, the share of labor costs, taking into account insurance premiums and deductions for insurance against industrial accidents and occupational diseases in added value, as well as the share of depreciation in added value.

K o = DS/V = 0.6282

To salary = Salary/DS = 0.146

K am = AM/DS = 0.3469

To calculate the tax burden using this method, it is also necessary to calculate the net assets of Finexpert LLC in accordance with the order of the Ministry of Finance of the Russian Federation of the Federal Securities Market Commission dated January 29, 2003 No. 10n, 03-6/pz.

We present the calculation of the net assets of Finexpert LLC in the table:

	Index	Value at the end of 2014 (million rubles)
	ASSETS
	Intangible assets
	Fixed assets
	Construction in progress
	Profitable investments in material assets
	Long-term and short-term financial investments
	Other noncurrent assets
	VAT on purchased assets
	Accounts receivable
	Cash
	Other current assets
	Total assets accepted for calculation
	LIABILITIES
	Long-term liabilities for loans and credits
	Other long-term liabilities
	Short-term liabilities for loans and credits
	Accounts payable
	Debt to participants (founders) for payment of income
	Reserves for future expenses
	Other current liabilities
	Total liabilities accepted for calculation
	Net asset value = total assets accepted for calculation - total liabilities accepted for calculation

Calculate the tax burden of Finexpert LLC in 2014, taking into account net assets:

NB = (sum of all taxes / net assets) / (net profit / net assets) = 3.023

To fully characterize the tax burden of Finexpert LLC, we will use the methodology of E.A. Kirova and calculate the relative tax burden. For this, the following economic indicators are used:

Using the formula proposed in this methodology, calculate the relative tax burden:

Day = ((NP + CO) / VSS) * 100% = 44.84%

Supplement the calculations of the tax burden with calculations using the methodology of M.I. Litvina. To do this, the following economic indicators are required to characterize the activities of Finexpert LLC in 2014:

	Index	Meaning (million rubles)
	Revenue (IN)
	(VAT)
	Expenses (W)
	(NE)
	Personal income tax (NDFL)	Not taken into account
	Property tax (NI)
	Average annual property value (SI yearly average)

Transforming the formula of M.I. Litvin, taking into account the data of a conditional example, and determine the tax burden of Finexpert LLC in 2014:

T = ∑ (ST/TY) X100% = (VAT / B + SV / Z + NI / SI SGOD) * 100% = 15.141%

In order to detail the calculations, we will use the methodology of T.K. Ostrovenko. This technique is the most reasonable, since it makes it possible not only to carry out general calculations, but also to specify them using specific indicators.

In addition, this methodology is not limited to one indicator characterizing the severity of the tax burden, but offers a whole system of indicators. It is multiplicative and not quantitative, which makes it possible to draw generalized conclusions based on the calculation results that contribute to making the right management decisions. Moreover, this technique is a kind of synthesis of others described in this textbook.

To work using this methodology, we will need the following indicators from Finexpert LLC for 2014:

	Index	Meaning (million rubles)
	Revenue (V p)
	Expenses (C p)
	Profit before tax (P)
	Net profit (PE)
	Number of employees (CR)
	Tax costs (NI), including:
	Value added tax including tax deduction (VAT)
	Property tax (Nor)
	Income tax (NP)
	Insurance premiums and deductions for insurance against industrial accidents and occupational diseases (NE)
	Average annual balance sheet currency (WB average)
	Average annual equity capital (SC average year)

According to the formulas proposed by T.K. Ostrovenko, calculate the general indicators for Finexpert LLC. Summarize the calculations in a table:

Let us specify these calculations using particular indicators of the tax burden. Calculate private indicators in a table:

conclusions.

It is worth noting that the main element of tax optimization is calculating the tax burden and determining its optimal value. The tax burden as an economic category reflects the ratio of the total amount of taxes and fees paid by an enterprise to the fiscal authorities with the indicators of its activities.

The problem of the tax burden and its impact on the economic activity of an enterprise is one of the most important aspects of the functioning of the Russian tax system. And the main goal of all tax reforms is to reduce the tax burden, subject to compensation for lost income.

Currently, there are several methods for calculating the tax burden for an enterprise, of which the main ones are:

1) Methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation;

2) Methodology M.N. Kreinina;

3) Methodology of A. Kadushin and N. Mikhailova;

4) Methodology E.A. Kirova;

5) Methodology M.I. Litvina;

6) Methodology T.K. Ostrovenko.

The main idea of ​​each method is to make the integral indicator of the tax burden of an economic entity universal, allowing one to compare the level of taxation in various sectors of the national economy and for various aspects of the financial and economic activities of an enterprise. Also, each of the methods takes into account the impact of changes in the number of taxes, tax rates and benefits on the level of taxation of an economic entity. This is where the practical value of each technique is demonstrated.

The question of what the optimal tax burden should be has not yet been found. If the tax burden is more than 20%, then the enterprise needs tax planning, and if it is less than 20%, then everything is fine, if it exceeds 60%, then a change of tax jurisdiction or a change of activity is needed.

In order to reveal the purpose of the control work, I calculated the tax burden of Finexpert LLC using the above methods and drew the appropriate conclusions.

So, the tax burden of Finexpert LLC, calculated according to the methodology of the Tax Policy Department of the Ministry of Finance of the Russian Federation, amounted to 18.41%. Since the tax burden is less than 20%, the enterprise is recommended to provide only one-time services of tax consultants, ensure accurate accounting and use of all benefits established by law for this enterprise. Thus, it is necessary to look for other ways to improve the activities of an enterprise that are not related to tax planning and optimization. For example, searching for and implementing energy-saving technologies on existing equipment, more thoughtful work with accounts receivable, searching for cheaper suppliers, etc.

Calculation of the tax burden using the method of M.N. Kreinina set its value at 73.23%. This value shows how many times the amount of taxes paid differs from the profit remaining at the disposal of the economic entity. It should be noted that the tax burden using this method is quite high. This is explained by the fact that net profit is taken as the basis for calculation and indirect taxes are not taken into account, which leads to an unreasonable overestimation of the tax burden. Therefore, it is not possible to draw objective conclusions based on the calculations made.

Calculation of the tax burden on the enterprise according to the method proposed by A. Kadushin and N. Mikhailova determined it in the amount of 57.44 million rubles. This amount allows us to determine the tax burden as the share of added value spent by the organization on tax payments, i.e. 57.44/196 = 0.3%. This means that the organization spends a third of its added value on tax payments. Also, based on calculations, we can conclude that the main source of the organization’s tax burden is the payment of VAT in the amount of 33.16 million rubles. This tax can be optimized by replacing relationships, for example, by executing a loan agreement instead of an advance payment or advance payment.

The amount of the enterprise’s tax burden, calculated according to the methodology of E.A. Kirova, amounted to 44.84%. This figure is also quite large. However, it is worth noting that this method takes into account all tax payments paid directly by the organization (excluding personal income tax), therefore the amount of the tax burden calculated using this method fairly objectively reflects the severity of the organization’s tax burden. Since the tax burden was 44.84%, the company should take measures to reduce it, using one of the tax optimization methods, for example, changing tax jurisdiction or changing activities.

The amount of tax burden according to the methodology of M.I. Litvina amounted to 15.141%. This methodology characterizes the average value of the tax burden for all types of taxes, the threshold value of which is 68%.

Calculations using the method of T.K. Ostrovenko made it possible to specify the contribution of each tax (group of taxes) to a specific source of accrual and payment, that is, to calculate the tax burden not only in general terms, but also for each

Topic 6.1. The content of the concept of “tax burden” and the system of indicators characterizing it

The first approach is qualitative, according to which the tax burden can be defined in a broad (for various participants in tax relations) and in a narrow (for a specific participant in tax relations with the state) sense of the word. The tax burden in the broad sense of the word is a complex economic category that determines the financial relations between the state and the taxpayer regarding taxation. The tax burden in the narrow sense of the word is a characteristic of the fiscal relations of a certain budget (any of those existing in the budget system of the Russian Federation) with a specific type of economic entity, starting with the taxpayer represented by an organization and a citizen and ending with a public legal entity on the territory of which there is a unity of established taxes .

The second approach is quantitative, according to which the tax burden is the main type of financial burden of various economic objects, subjects or their groups on the part of the state. The quantitative expression of the tax burden will differ depending on two aspects. Firstly, on the nature of the object or subject itself, which is subject to financial burden from the state. Secondly, on the form of expression and methodological construction of the indicator characterizing the tax burden.

When detailing the objects of the tax burden, categories such as the tax burden on the economy, the tax burden on the region, and the tax burden on the industry can be identified. The separation of the listed objects from the subjects of taxation lies in the fact that they themselves do not directly enter into tax legal relations regulated by legal norms with the state represented by various levels of the budget system, but have consequences from the financial burden of the subjects located on their territory, reflected in the quantitative characteristics of their functioning and development.

The main subjects for whom a quantitative determination of the tax burden can be carried out can be taxpayers - individuals and legal entities, as well as persons interdependent with them.

You can determine the tax burden indicators:

Absolute, characterizing its value in monetary terms, which can be determined by the cash method (then these are tax payments), the accrual method (then these are tax costs) or the balance sheet method derived from them (then these are tax liabilities), or other similar macroeconomic characteristics of tax objects loads.

Relative, defined as the quotient of dividing the absolute indicator of the tax burden and the tax or non-tax indicator associated with it, characterizing the state and functioning of an economic entity or object.

The works of domestic and foreign scientists provide methods and carry out calculations of various types of absolute and relative indicators of the tax burden. However, we should not forget that the analysis carried out by a tax consultant is not a standard procedure. A tax consultant determines the tax burden of a particular taxpayer applying a particular taxation system. Therefore, a tax consultant can model the necessary indicators using the methodological approach proposed below.

Firstly, the absolute value of the tax burden is the value of the taxation indicator itself. In this case, it is advisable to compare its values ​​for different time intervals of the same duration, or for one calendar period under different conditions of its formation.

Secondly, when forming a relative indicator of the tax burden, a tax indicator should be used as a comparison indicator, and a non-tax financial indicator, which is formed taking into account its reduction by the tax value, should be used as a basis for comparison.

Thirdly, it is necessary to maintain the unity or comparability of the tax indicator with the non-tax indicator in terms of the calculation method (Fig. 6.1).

formed on a tax base tax burden on:

Scope of application shown in Fig. 6.1 tax burden indicators depend on the mechanism of their formation:

indicators generated on the tax base(“revenue (advances)”; “wages”; “profit”; “cost of property”, etc.), are intended to assess the ratio of their value expression and the tax burden associated with their presence;

indicators, the formation of which is based on a certain method of calculation (« accruals", "cash", "balance sheet"), are intended to assess the impact of the tax burden on non-tax financial indicators formed by a similar method;

indicators formed on the basis of comparison methods(“absolute”, “relative”, etc.) are intended to assess other indicators of the tax burden based on a comparison of their level and dynamics in the various options under consideration.

When modeling any indicator of the tax burden, a tax consultant must remember that he is determining a quantitative (absolute or relative) indicator of taxation, which must have a clearly defined economic content that meets the objectives of the study and ensures its comparability with similar types of non-tax financial indicators.

The Federal Tax Service did not ignore the tax burden indicator. It is the comparison of this indicator for a specific taxpayer with the average level for business entities in a specific industry (type of economic activity) that is criterion “No. 1” used by the tax authority in the process of selecting objects for conducting on-site tax audits ( applications No. 2 And № 3 to the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@ “On approval of the Concept of the planning system for on-site tax audits”). At the same time, the tax authorities determine the tax burden as the ratio of the amount of taxes paid according to the reporting data of the tax authorities and the turnover (revenue) of organizations according to Rosstat.

Example 6.1

The organization operates in the field of clothing production. The organization's performance indicators for the last two years are shown in Table 6.1.

Table 6.1

Initial data

Assess the change in the tax burden of the organization and the likelihood of a tax audit being carried out against the organization in accordance with the Concept of the Tax Audit Planning System, approved by Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@.

CONTENT
INTRODUCTION
CHAPTER 1. THEORETICAL ASPECTS OF ASSESSING THE TAX BURDEN OF AN ORGANIZATION
1.1. The essence and limits of the tax burden
1.2. Factors influencing the tax burden and the process of developing measures aimed at reducing the tax burden
1.3. Methods for calculating tax burden
CHAPTER 2. ANALYSIS OF THE TAX BURDEN OF AN ORGANIZATION IN MODERN CONDITIONS (BY EXAMPLE ....)
2.1. Assessment of financial and economic activities……
2.2. Analysis of the tax burden on LLC (OJSC) for 201_-201_
2.3. Problems of improving methods for calculating the tax burden and ways to solve them
CONCLUSION
LIST OF SOURCES USED
APPLICATIONS

APPENDIX 4

Sample coursework introduction on the topic:

“Tax burden on an enterprise and methods for its assessment (using the example of an enterprise)”

INTRODUCTION

It is difficult to imagine modern business without such an important component as planning in general and tax planning in particular. Any calculations in the tax planning process begin with determining the tax burden of an economic entity. At different stages of tax planning, not only methodological optimization issues are resolved, but also organizational ones: the centers of responsibility, the form of control over calculations, and forecasting methods are initially determined.

The result of tax planning should be the choice of a tax optimization method that the company will use to achieve an optimal tax situation.

The relevance of the research topic is exacerbated by the fact that if an economic entity, as part of increasing the efficiency of its activities, reduces its tax payments, then the state receives less of the tax payments it saves. Therefore, in the field of taxation, the interests of taxpayers and the state regarding the sources of their existence and development will not coincide, and hence there are numerous problems that must be solved by a taxpayer who has chosen to reduce the tax burden.

When considering the problems and features of calculating the tax burden, the works of leading Russian scientists and specialists in the field of taxes and taxation were studied. A huge contribution to the study of determining the tax burden was made by Brodsky G.M., Vinnitsky D.V., Vilkova E.S., Dmitrieva N.G., Edronova V.N., Kadushin A.V., Kirova E.A. , Kreinina M.N., Litvin M.I., Mikhailova N.M., Ostrovenko T.K., Panskov V.G., Pasko O.F., Perov A.V., Romanovsky M.V., Yurzinova I.L., Yasin E.G. Foreign practitioners and theorists also deal with issues of assessing the tax burden on organizations. These studies are of great theoretical and practical importance, however, the choice of directions and methods for reducing the tax burden for a particular organization depends on the specifics of its activities. The presence of many unresolved problems, constantly changing tax legislation, requires increased responsibility of tax specialists, and once again emphasizes the relevance of the chosen research topic.

The purpose of the course work is a comprehensive study of theoretical and methodological approaches to determining the tax burden, as well as developing proposals aimed at reducing the tax burden on the organization.

In accordance with the goal, it is necessary to solve the following tasks:

Consider the content of the concept of tax burden and determine the factors that influence it;

Study existing methods for determining the tax burden, their advantages and disadvantages;

To propose the use of factor models of tax burden to improve financial management of enterprises;

The object of the study is the totality of taxes and fees paid by the organization and representing its tax burden, and the subject of the study is the process of forming the amount of tax liabilities of a business entity, aimed at achieving a low level of tax expenses for LLC “……..”.

The theoretical basis of the study was made up of Russian and foreign monographic literature, articles in economic publications. The course work widely used modern views of economists in the field of taxes and taxation.

The information base for the study was legislative and regulatory acts in the field of taxation, materials from periodicals and data from the tax and accounting reports of LLC “……..” for the years 201..-201….

When writing the course work, the following methods were used: data grouping, horizontal and vertical analysis, synthesis, comparison, modeling, graphical method.

The course work consists of an introduction, three consecutive chapters, a conclusion, a list of references and applications.

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Analysis of the tax burden of NIK LLC

NIK LLC chose income reduced by the amount of expenses as the object of taxation. Tax Code of the Russian Federation in Art. 346.16 provides a closed list of expenses that can be taken into account when calculating the tax base. The main recognized expenses that are directly related to the activities of the organization in question:

• - expenses for the acquisition and repair of fixed assets;
• - rental payments for leased property;
• - material costs;
• - expenses for wages, payment of temporary disability benefits;
• - expenses for all types of compulsory insurance of employees and property;
• - interest paid for the provision of funds (credits, borrowings) for use, as well as expenses associated with payment for services provided by credit institutions;
• - expenses for maintaining official transport;
• - travel expenses;
• - expenses for office supplies;
• - expenses for payment of communication services;
• - expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder;
• - advertising costs;
• - amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;
• - legal costs and arbitration fees;
• - periodic (current) payments for the use of rights to the results of intellectual activity;
• - expenses for training and retraining of personnel;
• - expenses for removal of solid household waste.

The date of receipt of income is the day of receipt of funds into bank accounts and (or) the cash desk, receipt of other property (work, services) and (or) property rights (cash method).

The tax base is a quantitative expression of the object of taxation. For a simplified taxation system, the tax base is the monetary expression of the taxable object, i.e. monetary value of income or income reduced by expenses. But income does not always come in cash; income received in kind is also recognized as an object of taxation. If income is received in kind, then it is accounted for at market prices.

Let's calculate the tax burden indicators according to the various methods presented in the first chapter.

1. The methodology for determining the tax burden of an economic entity, developed by the Department of Tax Policy of the Ministry of Finance of the Russian Federation, proposes to evaluate the severity of the tax burden by the ratio of all taxes paid to revenue from sales, including revenue from other sales. The calculations are based on data from the Book of Income and Expenses of Small Business Entities that apply the simplified taxation system, and analytical accounting data from NIK LLC for the period 2011 - 2013. To begin with, let’s calculate the organization’s tax burden based on the data in Table. 2.5.

Table 2.5 - Data for calculating the tax burden of an organization

We also note that when calculating the tax base under the simplified tax system, among other things, the costs of insurance against industrial accidents are removed. Since the object under study uses a simplified taxation system, the most acceptable way to calculate the tax burden is quite simple.

N B (2010) = (210265/ 263500) H 100% = 79.79%;

N B (2011) = (224107 / 298000) H 100% = 75.20%;

N B (2012) = (234560 / 356000) H 100% = 65.88%.

Thus, we can draw the following conclusion. The tax burden of the enterprise has decreased over the past 3 years. Although the total amount of tax payments and the amount of revenue has increased. This happened due to the increase in staff productivity. And also due to the fact that the total wage fund also increased slightly. According to the company LLC "NIK", when using this methodology, the tax burden is reduced every year, but it is difficult to judge the impact of taxes paid on the financial condition of the enterprise.

In order to assess the impact of the tax burden on the financial condition, it is necessary to apply other methods.

2. Let’s calculate the tax burden using the methodology proposed by M. N. Kreinina, using data from the organization NIK LLC.

N (2011) = (263500 - 41880 - 23650) / (263500 - 41880) H 100% = 89.32%;

N (2012) = (298000 - 67010 - 29875) / (298000 - 67010) H 100% = 87.06%;

N (2013) = (356000 - 115653 - 32107) / (356000 - 115653) H 100% = 86.64%.

Let's construct diagram 2.4 for a clear example of the dynamics of an organization's tax burden based on the data obtained.

Thus, having calculated the tax burden indicator using the formula of M.N. Kreinina, one can notice a not too obvious difference between the indicators for 2012 and 2011, in relation to 2010.

This fact indicates that in 2010 the tax burden was excessive for the enterprise, which is associated with the excess of expenses over income. And although, according to calculations carried out using the method of the Department of Tax Policy of the Ministry of Finance of the Russian Federation, the calculated tax burden is significantly lower than that obtained using the method of M.N. Kreinina, but the dynamics of the decline are visible. This allows us to talk about the method and its practical application, even with such deviations.

Figure 2.4 - Change in the tax burden on LLC "NIK" according to the method of M. N. Kreinina

3. E. A. Kirova’s approach does not take into account indicators of capital intensity, material intensity, labor intensity of products and production profitability when determining the tax burden.

We need this technique for further comparative analysis as an element of research. Therefore, using the formula, we will make the necessary calculations.

N (2011) = 210265 / (263500 - 41880) H 100% = 94.87%;

N (2012) = 224107 / (298000 - 67010) H 100% = 91.02%;

N (2013) = 234560 / (356000 - 115653) H100% = 97.59%.

The calculations of the tax burden using the method of E. A. Kirova do not coincide with the method of M. N. Kreinina, the rate of decline is also noticeable in 2012, and in 2013 the tax burden increases again.

4. Using M.I. Litvin’s formula, let’s calculate the tax burden on the enterprise LLC “AAA” and build a diagram based on the calculations (Fig. 2.5). In this case, the results will coincide with the indicators calculated using the formula of the Tax Policy Department.

N (2011) = (210265 / 263500)1H 00% = 79.79%;

N (2012) = (224107 / 298000) H 100% = 75.20%;

N (2013) = (234560 / 356000) H 100% = 65.88%.

Figure 2.5 - Change in tax burden according to M. I. Litvin’s method

Applying the method of M.I. Litvin, we also obtained a coincidence of tax burden indicators with other tax burden indicators obtained by the method of the Tax Policy Department.

Using the methodology of M.I. Litvin, we received the general indicator of the organization’s tax burden for 2011, 2012 and 2013.

• 5. Next, we will calculate the tax burden using the method of E. S. Vilkova and M. V. Romanovsky, who offer two types of calculation of the tax burden.
• 5.1. Tax burden due to added value.

DS (2011) = 41880 + 160000 + 648570 + 31119 = 881569 rubles;

DS (2012) = 67010 + 164600 + 690500 + 39309 = 961419 rubles;

DS (2013) = 115653 + 208400 + 720820 + 42247 = 1087120 rub.

1. A coefficient showing the share of added value in sales revenue.

K 0 (2011) = 881569 / 263500 = 3.34;

K 0 (2012) = 961419 / 298000 = 3.22;

K0 (2013) = 1087120 / 356000 = 3.05.

2. Coefficient showing the share of deductions for labor costs in added value.

To salary (2011) = 648570 / 881569 = 0.73;

To salary (2012) = 690500 / 961419 = 0.72;

To salary (2013) = 720820 / 1087120 = 0.66.

3. Coefficient showing the share of depreciation in added value.

K am (2011) = 160000 / 881569 = 0.18;

K am (2012) = 164600 / 961419 = 0.17;

K am (20132) = 208400 / 1087120 = 0.19.

The listed coefficients are necessary to calculate the multiplicative tax burden.

This formula is quite voluminous, therefore, we will write the result of the final calculation.

NBDS (2011) = 4.25;

NB DS (2012) = 4.1;

NB DS (2013) = 3.9.

Thus, we can conclude that the total tax burden calculated using this method ultimately coincides with a decreasing trend; this happened due to the fact that the organization’s expenses increased, and, consequently, the tax base decreased.

5.2. Let's calculate the tax burden relative to gross revenue.

NB WB (2011) = 4.25 × 3.34 = 14.19;

NB WB (2012) = 4.1 × 3.22 = 13.20;

NB WB (2013) = 3.9 H 3.05 = 11.89.

For a comparative analysis of the indicators of methods for calculating the tax burden on an organization, we will construct summary table 2.6.

Table 2.6 - Summary table of tax burden methods

According to the table, one can see the coincidence of the data for calculating the tax burden using the method of M.I. Litvin with the interval of the tax burden indicator presented by the Tax Policy Department of the Ministry of Finance of the Russian Federation. Method M.I. Litvina coincides with the method of calculating the tax burden used by the state.

This allows us to say that this organization is below the minimum tax burden calculated by the state. But this does not mean that other methods cannot be used.