Analysis of the tax burden for various systems. hello student

The analysis of indicators of the tax burden of the organization was carried out on the example of the enterprise JSC "Kristina". The data necessary for the analysis are obtained in practice.

Joint Stock Company "Kristina" is an open joint stock company established in accordance with federal law"About joint-stock companies» and the law Russian Federation"On the privatization of state and municipal property". Industry affiliation of the company - instrumentation. The plant produces consumer goods, civil products, as well as a large number of devices and systems used on all types of aircraft, helicopters and aircraft engines manufactured in Russia and the CIS.

Paying various types of taxes and fees financial service companies, however, their calculation and control over the calculations is carried out by the tax department, with the exception of income tax individuals and single social tax(Payroll accountant). Based on data sent from separate subdivisions the department draws up a general summary and calculates the amount of taxes and fees due to be paid to the budgets of various levels.

The organization is one of the largest payers to the budgets of various levels, so the problem of determining the tax burden and ways to optimize it are of great importance for the organization.

The data used to determine the tax burden of OAO Kristina are shown in Table 2.2.1.

Table 2.2.1 Data for determining the tax burden of OAO Kristina

Name of indicator	The value of the indicator, thousand rubles	For reference, thousand rubles
Operating revenue		VAT accrued 60126
Non-operating income		Income from all activities
non-operating expenses
Operating costs		Total costs 332420
including Material
Salary

traumatism		Redeemable 21996
Depreciation
Property tax		All ESN 53167
Transport tax

balance sheet profit
income tax
Net profit

As can be seen from Table 2.2.1, to analyze the indicators of the tax burden of an enterprise, such data as revenue from core activities, non-operating income, non-operating expenses, costs for core activities, material costs, fund wages, book profit, net profit and assessed taxes.

The calculation of the tax burden according to the methodology of the Department of Tax Policy under the Ministry of Finance of the Russian Federation is given in Appendix 2. As shown in Appendix 2, according to the methodology of the Department of Tax Policy under the Ministry of Finance of the Russian Federation, the share of taxes in the proceeds from the sale of goods (works, services) is determined as the ratio of the amount of taxes accrued to total revenue. The analysis of the result obtained is shown in Figure 2.2.1.

Rice. 2.2.1.

From Figure 2.2.1 it follows that 1 ruble of revenue accounts for 33 kopecks of taxes.

The calculation of the indicator of the tax burden on income is given in Appendix 3. As shown in Appendix 3, to determine the indicator of the tax burden according to the method of M.N. Kreinina uses such indicators as revenue from core activities, costs from core activities, net profit and balance sheet profit. Therefore, the technique of M.N. Kreinina involves comparing the tax and the source of its payment. The resulting value of the tax burden on profits is more than 50%, namely 135%, therefore, the company needs to determine the directions for optimizing the tax burden (benefits provided by law).

Calculations according to the method proposed by A.P. Kadushin and N.N. Mikhailova are given in Appendix 4. From Appendix 4 it follows that this technique is quantitative and determines the tax burden on the property of the enterprise. To explain the resulting tax burden (430,364 thousand), a system of indicators is used, which includes: value added coefficient (0.14), labor coefficient (3.36), depreciation coefficient (0.02). The impact of these indicators on total revenue is shown in Figure 2.2.2.

Rice. 2.2.2.

From figure 2.2.2. it can be seen that the largest share in total revenue is the labor factor (62%), and the smallest share is depreciation (0.4%). Therefore, it can be concluded that production efficiency can be improved through the introduction of new technologies, and automation production process. The management of the enterprise came to the same conclusion, therefore, the plans for future periods provide for the introduction of innovative technologies to improve the production process. To confirm the correctness of the conclusions made, one should consider the ratio of cost items in the total amount of costs, which is shown in Figure 2.2.3.

Rice. 2.2.3.

From Figure 2.2.3 it can be seen that production is labor intensive, since labor costs occupy the largest place in the total cost, which indicates the correctness of the conclusions made earlier.

The application of this technique allows one to compare quantitative changes in the share of taxes in value added depending on the type of production and profitability. The indicator calculated using this method allows averaging the assessment of the tax burden for various types of activities, i.e. ensures the comparability of the tax burden for various economic entities.

Calculation of indicators of the tax burden according to the method of E.A. Kirova is presented in the appendix. The appendix shows that the technique developed by E.A. Kirova, shows the impact of taxes on activities manufacturing enterprises. Thus, the tax burden per 1 ruble of newly created value is 26 kopecks or 26%, the value of the tax burden according to this method is the limit.

The technique proposed by M.I. Litvinov connects the tax burden indicator with the number of taxes and other obligatory payments, as well as with the structure of taxes economic entity and the taxation mechanism.

This technique allows you to see what share of value added goes to the budget in the form of taxes and how much profit is spent on taxes. For JSC "Kristina" this figure is 74%.

Calculation according to the method of T.K. Ostrovenko is presented in Appendix 6. As follows from Appendix 6, according to the methodology of T.K. Ostrovenko, general and particular indicators of the tax burden are calculated. The author refers to the General indicators of the tax burden: the tax burden on revenue (27%), the tax burden on balance sheet profit (5314%) and others, and to private tax indicators he refers the tax burden on costs (27%), the tax burden on non-current assets (629%) and the tax burden on accounts receivable(27%). This technique allows you to calculate the tax burden with varying degrees of detail. After analyzing these indicators, we can draw conclusions about the equality of the tax burden on revenue, the tax burden on costs and the tax burden on receivables.

For a more accurate assessment of the tax burden, an integrated approach to its determination is required. This approach will allow not only to more accurately assess tax liabilities, but also to understand where tax optimization should begin.

An analysis of the organization's tax burden indicators shows that, despite the differences in approaches, the data obtained as a result of applying the considered methods can be used to carry out tax planning activities.

The indicators of the tax burden of JSC "Kristina", obtained by calculating using various methods, are shown in Table 2.2.2.

Methodology	U measurement	Meaning
Methodology of the Department of Tax Policy under the Ministry of Finance of the Russian Federation
The technique developed by M. N. Kreinina
Method proposed by A. P. Kadushin and N. N. Mikhailova
Method developed by Dr. economic sciences E. A. Kirova
Method proposed by M. I. Litvinov
Methodology T. K. Ostrovenko General indicators: Private indicators: HH extra act NNDeb.debt

As can be seen from Table 2.2.2, the maximum value is the tax burden calculated according to the method of A.P. Kadushina and N.N. Mikhailova (27425%), or the tax burden on the property of the enterprise. The minimum value is the indicator of the tax burden, calculated according to the methodology proposed by E.A. Kirova (26%), or the marginal tax burden on the activities of an enterprise.

Summing up the issue under consideration, it should be noted that the application of the methodology developed by A.P. Kadushin and N.N. Mikhailova, allows you to compare quantitative changes in the share of taxes in value added depending on the type of production and profitability. The indicator calculated using this method allows averaging the assessment of the tax burden for various types of activities, i.e. ensures the comparability of the tax burden for various economic entities.

The methodology developed by E. A. Kirova shows the impact of taxes on the activities of manufacturing enterprises. M.I. Litvina allows you to see what share of value added goes to the budget in the form of taxes and how much profit is spent on taxes. For a more accurate assessment of the tax burden, an integrated approach to its determination is required. This approach will allow not only to more accurately assess tax liabilities, but also to understand where tax optimization should begin.

Tax burden analysis regularly carried out by tax authorities in the control of reporting companies. Based on the results obtained, the employees of the Federal Tax Service identify possible errors and accumulate the statistical data necessary for the work.

The economic meaning of the tax burden indicator

To determine the level of the company's costs for the fulfillment of its obligations to the budget, data on the tax burden are used. Percentage is used as the most acceptable unit of measurement. Thus, sufficient comparability of values is ensured for the purposes of analytical, statistical research and in the construction of financial plans.

For tax burden analysis you must first calculate it by dividing the amount of accrued taxes by the indicator chosen for comparison. This indicator can be sales proceeds or profit. Due to the lack of clear instructions on the use of a particular value in the numerator and denominator of the formula, there are a huge number of calculation options. So, when determining the load, you can:

use the entire list of taxes paid or one of them;
accept accounting or tax accounting data for calculation;
use information for one or more time periods;
to calculate on the basis of reporting or planned data.

Users of load level information

Conduct tax burden analysis Federal Tax Service authorities are prescribed by the order of the department dated May 30, 2007 No. MM-3-06 / 333@, by letter dated July 17, 2013 No. AS-4-2 / 12722. These documents explain that the results of the analysis serve as a tool for solving a number of tasks:

obtaining statistical information on the costs of companies to fulfill obligations to the budget in various territories and within the state as a whole, depending on the industry, taxation regime, and the list of taxes;
detection of significant fluctuations in the load of payers from the industry average level, which can be regarded as one of the indicators of the presence of offenses in the field of taxation;
building a schedule of control procedures.

At the same time, these documents contain specific algorithms tax burden analysis which can be used by taxpayers for the following purposes:

study the parameters of their work;
choice of various tax payment regimes;
building financial forecasts;
determining the likelihood of inspections by the Federal Tax Service;
creating a basis for making informed decisions.

General methodology for calculating the tax burden

The most complete description of the process tax burden analysis contained in the letter dated July 17, 2013 No. AS-4-2/12722. It says that the analysis includes:

identification among reporting taxpayers of entities that deserve a more detailed examination;
retrospective study of load indicators over a longer period;
obtaining additional data about the company for comparison.

Reasons that can provoke additional tax burden analysis economic entity, can serve as:

unprofitable activity;
large amounts of VAT and income tax exemptions;
the presence of minor payments on basic taxes under the selected taxation regime;
the presence of a growing debt on payments to the budget;
falling payments to the budget in relation to earlier years;
disproportionate figures in reports;
lack of declared income, which the Federal Tax Service became aware of from other sources;
unreasonable underestimation of the tax base;
too low payroll figures.

The level of payments is studied, both in general and in relation to certain types of taxes. The obtained data for several reporting periods are compared. After the object for more details tax burden analysis selected, produced:

comparison of the results obtained on it for earlier periods;
comparison with indicators of similar firms;
identification of deviations from industry average data.

Based on the results, a decision may be made to consider additional information on the company. Inspections, credit institutions, partners of the taxpayer, registration authorities, public information sources can become providers of such information.

As a result, the following areas are being studied in more detail:

organizational structure of the firm;
the procedure for the formation of cash receipts;
content of existing contracts;
the presence of economic ties;
sufficiency of assets.

Later, all the data obtained are summarized in a common table, based on the analysis of which the presence of signs is revealed. tax offenses. These criteria can be:

a large number of official addresses of management and owners;
lack of assets or staffing;
regular change of name or legal address;
the presence of dishonest companies among partners;
discrepancy between the cash flow and the volume of transactions;
discrepancy between reporting data and income information.

Based on the results of the work done, the taxpayer suspected of violations may be asked additional questions. If the answers turn out to be insufficiently substantiated and convincing, there is a possibility of falling into the schedule of on-site inspections. The accumulated information will be stored in the databases of the Federal Tax Service and will serve as the basis for further analysis.

***

The study of the volume of the burden on the payer is a mandatory and regularly performed function of the employees of the Federal Tax Service. The results of the survey serve to form working databases, identify unreliable companies and plan control measures.

Theoretical aspects of the tax burden of the enterprise and ways to reduce it. The role and significance of the tax burden indicator. Comparative analysis methods for calculating the tax burden.

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The tax burden is one of the concepts used to assess the impact of tax payments on the financial condition of an enterprise. The amount of the tax burden depends on many factors - on the type of activity and the form of its implementation, the tax regime, the organizational and legal form of the enterprise and the features of tax and accounting, enshrined in the accounting policy. The calculation allows each enterprise to calculate its tax burden, analyze its state over a number of years, and then make a forecast of possible options for changing the tax burden, achieving its optimal value.

For an operating enterprise, the analysis of data on the tax burden over the past years serves as the basis for making informed management decisions in the future. The presence of the tax field of the enterprise allows you to predict the tax burden on the financial result and cash flows when conditions change economic activity.

The methodology for calculating the tax burden provides for determining the total amount of tax liabilities that have arisen in the course of doing business for a calendar year, and is a set of amounts accrued for the year of each of the mandatory payments as part of the tax field that an enterprise must pay to the budget system.

Currently, several methods for determining the tax burden have been developed. The Department of Tax Policy of the Ministry of Finance of the Russian Federation has developed its own methodology, according to which the severity of the tax burden is usually assessed by the ratio of all taxes paid to sales proceeds, including proceeds from other sales.

An analysis of the absolute tax burden involves an assessment of the dynamics, growth rates and structure of taxes and fees for the period under study.

To calculate the total tax burden for all tax payments, the following formula is used:

SN - the total amount of taxes;

B is revenue.

The calculation of general analytical coefficients of the relative tax burden by tax payment sources is presented in Table 2.12.

Table 2.12

Calculation of analytical coefficients of relative tax

burden on tax sources

Name of coefficients	Method of calculation		The result obtained by years

Group A. The coefficient of the tax burden on income from indirect taxes	The ratio of the amount of indirect taxes (VAT) to revenue (gross)
Group B. Tax burden coefficients on enterprise profit indicators	The ratio of income tax to the amount of profit before tax
	The ratio of the amount of taxes levied on the financial result to profit
Group B. Coefficients of the tax burden on the value of distribution costs		The ratio of the amounts of taxes and fees included in distribution costs to the value of distribution costs

From table 2.12 it follows that the share of indirect taxation to revenue in 2010 was 9.5%, in 2009 the share of indirect taxation was 7.5%.

In 2010, the share of income impact of taxes levied on the financial result decreased by 3.9% compared to 2009.

The share of the impact of taxes and fees on distribution costs tends to increase, the increase in the impact of deductions to off-budget funds amounted to 0.2%.

From the calculations carried out, it can be concluded that during the reporting year the value of the tax burden decreased for all sources of tax payment.

A general analysis of the tax burden of TK Siberia LLC is presented in Table 2.13.

Table 2.13

Analysis of the tax burden of TK Siberia LLC

Analyzing the data presented in Table 2.13, it should be noted that over the analyzed period, the level of tax burden in TK Siberia LLC had an upward trend and amounted to 22.49% in 2010, which is 0.03% higher than the same indicator in 2009.

To determine the tax burden, it is possible to use not only different coefficients, but also different methods for calculating the tax burden, developed by different specialists.

In accordance with the methodology developed by the specialists of the Tax Policy Department of the Ministry of Finance of the Russian Federation, it is proposed to assess the severity of the tax burden by the ratio of all taxes paid to the proceeds from the sale of products (works, services), including proceeds from other sales.

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Analysis of the tax burden for various systems. hello student

The economic meaning of the tax burden indicator

Users of load level information

General methodology for calculating the tax burden

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