The indicator of the tax burden determines the share of the company's total income that is paid to the budget. World practice has shown that the optimal value for the normal functioning of a company is no more than 30-40% of profit. However, in the Russian Federation, the taxation system is structured in such a way that the level of the tax burden can vary from 2 to 70%.
Instructions
Step 1
List tax rates. In calculating the tax burden, the following taxes and their rates are used: value added tax - 18% (Chapter 21 of the Tax Code of the Russian Federation); income tax - 24% (Chapter 25 of the Tax Code of the Russian Federation); property tax - 2.2% (Chapter 30 of the Tax Code of the Russian Federation); unified social tax - 26% (Chapter 24 of the Tax Code of the Russian Federation); social insurance - 0.2% (Article 226 of the Tax Code of the Russian Federation). Economists disagree about personal income tax, since on the one hand, the company pays it, and on the other, it is withheld from the wages of workers. For the most part, it is accepted that personal income tax is not included in the calculation of the tax burden.
Step 2
Determine the income from the sale of goods, performance of work or provision of services that was received by the enterprise during the reporting period. Also calculate the amount of unrealized income received from other income. These indicators can be taken from Appendix 1 of Sheet 02 of the tax return for the reporting period.
Step 3
Calculate the tax burden, which is equal to the ratio of the amount of tax payments to the amount of income from sales and unrealized income. This indicator is determined as a percentage, so multiply the resulting value by 100%. As a result, a tax burden will be obtained, which characterizes the tax intensity of the produced goods, work or services, but does not include changes in the tax structure.
Step 4
Calculate the relative and absolute tax burden, which will allow you to see a clear picture of the tax burden of the enterprise. First, determine the absolute figure, which is equal to the sum of tax payments, payments to extra-budgetary funds and tax arrears.
Step 5
Next, add up the sales revenue and unrealized income and subtract material costs, depreciation, and unrealized costs from the amount to get the newly created value. Calculate the relative tax burden, which is equal to the ratio of the absolute value to the newly created value in percentage terms.
