Tax burden by type of economic activity. Tax burden coefficient by type of economic activity. Features depending on the object

The FTS calculates and publishes safe indicators of the tax burden and profitability by type of economic activity on its website www.nalog.ru. If the workload and profitability of the company is less than the average for the type of activity, an on-site inspection is possible.

You can check right now if the inspectors will have any questions for your company.

Tax burden by type of economic activity in 2017: how to calculate

Tax burden is an indicator calculated as the ratio of taxes paid to revenue by accounting statementsmultiplied by 100%.

The formula for calculating the tax burden of an organization:

the amount of taxes for a calendar year according to reporting data / the amount in line 2110 "Revenue" annual report about financial results x 100%

To calculate the load in 2017, it is necessary to take into account all taxes that the company pays, including number of personal income tax for employees.

In 2017 insurance premiums the amount of taxes paid does not include (letter of the Federal Tax Service of Russia dated March 22, 2013 No. ED-3-3 /). Most likely already in next year tax authorities will include contributions in the calculation, since now they themselves administer these payments and they will have data for this year... Therefore, when preparing reports for the 1st quarter of 2018, companies will determine the tax burden, including contributions.

In 2017, the tax authorities have the right to inspect 2014-2016 (clause 4 of article 89 Of the Tax Code RF). Compare the company's data with the indicators of the tax burden of the Federal Tax Service of Russia over the years. In case of deviations, a check will not be assigned immediately, but reasons may be requested.

Tax burden by industry for 2017

The FTS determines the coefficient of tax burden by type of economic activity, i.e. the average value for each industry (clause 1 of the criteria for assessing the risks of verification, approved by order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 /).

If the workload in the organization is lower than the industry average, it may raise suspicion and the organization will be included in the plan on-site inspections (Clause 1, Section 4 of the Inspection Planning Concept, approved by order of the Federal Tax Service No. MM-3-06 / dated May 30, 2007, letter of the Ministry of Finance dated June 23, 2016 No. 03-02-08 / 36472).

The values \u200b\u200bof the tax burden by type of economic activity are freely available. The FTS publishes them at the end of each year on its website no later than May 5 of the following year.

Indicators of the tax burden by industry for 2017

Safe profitability by economic activity 2017

If the organization's indicators are even slightly different from the average, a letter or a call to the inspection may come.

The tax authorities do not advertise regional indicators. Calculators for calculating the regional load are available in services on the websites of the Federal Tax Service for St. Petersburg nalog.ru/rn78/, for the Kirov region nalog.ru/rn43/. But these are exceptions.

Inspectors can be guided not only by the FTS figures. For example, auditors calculate the average burden for an individual tax and for a region. Company data is compared with them.

In case of poor performance, the inspectors call the head and the chief accountant for explanations (subparagraph 4 of paragraph 1 of article 31 of the Tax Code of the Russian Federation). The tax authorities also require written explanations on the cameral offices on the basis of Article 88 of the Tax Code of the Russian Federation. The inspectors state that the low load is an error or contradiction in the declaration. They can also send a regular letter with a proposal to analyze the indicators.

Calculator for calculating the tax burden in 2017

Calculate your company's performance using the formula above or use our Tax burden calculator taxcalc.gazeta-unp.ru. In it, you can separately calculate:

• the tax burden of the company;
• profitability of goods sold;
• return on assets of the company.

The service is available to all subscribers of the newspaper.

How to work with the tax burden calculator

In the service, indicate the year for which you calculate the tax burden, and select the type of economic activity. Next, write down the amount of taxes you paid for the year.

Line 030 + 040 - 050 (amount payable less compensation).

If the result is negative, bet the amount with a minus.

Line 180 of sheet 02 + line 040 of sheet 04. Positive number.

The value must be entered with a minus. Write the amount of the overpayment that the company received to the current account or credited during the year (excluding VAT and excise tax refunds).

• proceeds - from lines 2110
• interest receivable - from lines 2320 report on financial results;
• other income - from lines 2340 report on financial results.

An example of explaining a low tax burden

It is safer to answer any request at least formally. Otherwise, a fine of 200 rubles is possible (Article 126 of the Tax Code of the Russian Federation). In addition, secrecy will arouse suspicion among the inspectors, they can start a pre-check analysis for the field trip.

There are two options. The first option is to write a simple unsubscribe. It makes no sense to answer in detail if the tax authorities unfoundedly declare a low load and do not give any figures. Ask for a clearer question. Check with the inspectors what indicators they have counted from the company and what they should correspond to.

If the organization is small, then after a letter with clarification, they will most likely be left behind. If the taxpayer is large and important for the inspection, then it will conduct an analysis. Then it will become clear what claims the company should answer.

It is worth describing the reasons in detail if the company risks getting to the exit. Tell us what caused the indicators, provide calculations and plans for getting out of the situation.

Bad performance can be temporary, then highlight this and explain why the numbers should improve. If asked about profitability, check the metric by core business. If it is profitable, explain it to the inspectors. Tax authorities are more loyal to losses that are caused by non-operating expenses.

Questions about load and profitability are not dangerous. Because of them, 90% of colleagues never clarified the reporting. The company is not obliged to aim for the national average. Tell the tax authorities why you have such indicators, and the auditors will withdraw the claims.

The risk of on-site inspection is low. In 2016, tax authorities checked only 0.64% of companies that operate, that is, one out of 155.

There are no such indicators of load and profitability, at which the check will necessarily come. But if the load is 1% or less, the company will be analyzed for verification.

Based on the analysis results, a revision can be assigned under two conditions. First, the company must have the signs of schemes, for example, one-day in the chains of counterparties. Secondly, the organization must have assets at the expense of which the tax authorities will collect additional charges.

If a company does not have property and money to recover, inspectors are not interested in checking it. After all, then millions of additional charges will freeze and spoil the tax statistics. But there is another risk. Inspectors can pass information on to investigators, and they themselves will carry out the verification. Then a criminal case against the leadership of the organization is possible.

It is in your best interest to convince tax officials that the company is not fraudulent. If the workload is prohibitively low, give detailed explanations to the inspectors.

All legal entities and individual entrepreneursoperating on the territory of Russia for the purpose of making a profit are obliged to pay taxes to the state income.

These receipts are the main financial instrument country to carry out its inherent functions. Therefore, it must create both conditions for ensuring the successful operation of enterprises, and organized control over the payment of the assigned tax deductions.

What it is

One of the main indicators characterizing the financial condition of the organization is the amount of tax burden on it... This indicator is determined on the basis of the taxpayer's financial statements.

The value of the load is determined as the sum of taxes paid in aggregate, referred to the accounting revenue of the enterprise for the reporting period.

The generally accepted term is also defining this indicator as "tax burden".

In various methods of calculating tax burden legal entities and SP income tax excluded individuals since in in this case payment of personal income tax is made from the amount wagesalready included in the company's costs. In this case, the taxpayer acts as an agent performing the function of transferring funds.

Purpose of load calculation

The assessment of this indicator itself is analytical in nature, while its various users use such data in different ways:

• for the Federal Tax Service its significant deviation from the industry average is a reason to find out the nature of the atypical phenomenon;
• for the leader enterprise analysis gives impetus for certain actions in terms of reducing the tax base by legal means, because the purpose of its existence as a legal entity. a person is making a profit.

Existing standards

Formation of the taxable base is the prerogative of the organization's management, and the basis for such a decision is the Tax Code of the Russian Federation.

Artificial and unlawful underestimation of this indicator entails serious responsibility both for the enterprise and personally for its head.

The size of the taxable base is used when calculating income tax. This indicator is always checked during the production of audits by the tax office. When calculating tax burden, it is applied in any calculation method.

One of the important indicators of the efficiency of an enterprise is also its profitability.

The size of the tax burden, as a relative indicator, is so important that it is standardized by the state as a statistical indicator. Indicators of this value are approved by law as an assessment category that is different for individual industries. So, for the current year, the following industry average standards are in force:

1. Agricultural enterprises - 2.9.
2. Fishing - 7.1.
3. Mining industries - 35.2.
4. Fuel production - 39.0.
5. Manufacturing enterprises - 7.5.
6. Publishing enterprises - 13.6.

Since such indicators are indirectly generating the company's profit, they deserve the closest attention from the management.

How to calculate it correctly

Basically, two main directions are used in the calculation:

• by the structure of taxes paid by the enterprise and included in the ratio for the calculation;
• according to the indicator with which these mandatory contributions are compared.

Method number 1

In accordance with the formula proposed by the Ministry of Finance, according to which the total amount of all taxes paid refers to the total revenue of the enterprise from the sale of basic goods and services in the amount of non-operating income:

НН \u003d (Нсум / (В + Вд)) * 100%, where

The methodology does not determine the dependence of the amount of tax burden on the structure of the taxes applied, but only indicates the tax intensity of manufactured and sold products, without giving a real understanding of the significance of the burden.

Method number 2

The following method takes metrics into account:

1. The amount of actually paid taxes and fees is increased by the amount of debt for these indicators. In fact, the accrued amount for payment is used.
2. Personal income tax is not included, since the company does not pay for it, limiting itself to a simple transfer.
3. The amount of payments of an indirect nature should be included in the total amount when calculating due to the significant impact on the economy of the organization.
4. The received amount of compulsory payments refers to the new value of goods or services created by the company in the process of operation.

By this method, one obtains absolute and relative value tax burden. The absolute takes into account the total indicator of all mandatory payments, including taxes and contributions to various funds, and is calculated using the following ratio:

ANN \u003d NP + PF + DN, where

This indicator reflects the real amount of expenses for paying taxes, but does not give an idea of \u200b\u200bthe amount of tax burden.

If the calculated indicator is correlated with the total output of the enterprise in monetary terms, an indicator of the tax burden will be obtained, which is calculated as the ratio of the absolute load to the newly created value of production. Thus, the expression for calculating it will look like this:

VSS \u003d ZPL + NP + PF + P, where

• BCC- newly created value;
• ZPL - expenses for personnel labor;
• P - the amount of the company's profit.

OHN \u003d (ANN / BCC) * 100%, where:

With this method:

• the effect of taxes paid on the value of the produced value is not taken into account;
• the calculation shows all mandatory payments and arrears on them;
• the calculation is objective regardless of the size of the enterprise and its profile or industry affiliation.

There are many more ways to calculate this most important indicator. The common point and principle of construction of all methods is to compare the amount of mandatory contributions with the amount of revenue to cover them.

These methods can be applied simultaneously, since they provide the necessary level of detail for analyzing the financial condition of the enterprise with sufficient reliability.

Methods for reducing the indicator

Increasing tax collection is the most important task of the state tax system.

The owners of enterprises set directly opposite goals for themselves, and this is understandable - their main task is to increase production efficiency. There are two types of ways to do this: legal and illegal.

The first of them include tax planning:

1. To optimize the amount of charged taxes, you need to clearly know the legislation and use all the inconsistencies and gaps in it to reduce the tax burden.
2. Maximum use of tax benefits provided by the state. For example, the employment of disabled people in production gives the right to receive certain preferences.
3. If an organization is a participant in foreign economic activity, it is necessary to use every opportunity to use the differences between the legislation of the domestic and partner countries. In this case, the tax authorities of any state will not be able to file claims.
4. It is necessary to pay attention and competently use the special tax regimes available in the state, where you can get a certain advantage in competition.

If the amount of tax burden at the enterprise is 25-30% , which means that tax planning is at a good level.

For interesting practical information on load reduction, see the following video:

The so-called Concept of the on-site tax audit planning system was approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 333. It allows you to understand how your business is at risk of being subject to an on-site audit of the tax authorities. One of the main criteria here is the tax burden by type of economic activity. In mid-May 2018, the Russian Tax Service published updated indicators of the tax burden by type of economic activity for 2017. We give them complete list in this review (downloadable) so that each firm (IE) can compare them with its value.

Composition of activities

Traditionally, indicators of the tax burden by type of economic activity are fixed in Appendix No. 3 to the above order. Now - for 2017 (the FTS updates them annually). The document deals with the enlarged areas of activity according to the OKVED-2 classifier. Look for the one that best suits your area.

Types of indicators

Note that the tax burden ratios by type of economic activity in the Concept of field inspections of the Federal Tax Service are always presented in a tabular form. And there are 2 types of them:

Please note that the values \u200b\u200bof the tax burden by type of economic activity for 2017 are shown as a percentage.

The tax burden is the ratio of taxes (including personal income tax) and fees according to the official statistical reporting of the Federal Tax Service of Russia to the turnover of organizations according to Rosstat, multiplied by 100%.

Read also What are the deadlines for submitting documents at the request of the tax authorities in 2019 (table)

The tax burden is one of the evaluation criteria for the Federal Tax Service Inspectorate when deciding to conduct an exit 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 procedure for calculating and the permissible level of burden on the taxpayer.

Watch our videos on calculating the tax burden:

What documents define the concept of tax burden

The main documents defining the concept of "tax burden" in relation to the relationship between a taxpayer and tax authorities are:

• Order of the Federal Tax Service of Russia "On Approval of the Concept of the Planning System for Field Tax Audits" dated May 30, 2007 No. MM-3-06 / 333 @. According to the amendments made to this document by order of the Federal Tax Service of Russia dated May 10, 2012 No. ММВ-7-2 / 297 @, its Appendix No. 3, reflecting the indicators of the total tax burden by sectors of the national economy and the country as a whole, is annually replenished with data no later than May 5 over the past year. This data can also be seen on the FTS website (https://www.nalog.ru/rn77/taxation/reference_work/conception_vnp/).
• Until 25.07.2017 - letter from the Federal Tax Service of Russia "On the work of the tax authorities on legalization tax base"Dated 17.07.2013 No. AS-4-2 / \u200b\u200b12722, which contained formulas for calculating the tax burden in relation to some specific taxes and certain types tax regimes... Its effect was canceled in stages (by letters of the Federal Tax Service dated March 21, 2017 No. ED-4-15 / 5183 @ and dated July 25, 2017 No. ED-4-15 / 14490 @).
• Since July 25, 2017 - the letter of the Federal Tax Service of Russia "On the work of the commission for the legalization of the tax base and the base for insurance premiums" dated July 25, 2017 No. ED-4-15 / 14490 @, regulating the procedure for the work of the relevant commissions that analyze the dynamics of those indicators of economic activity of taxpayers, which determines the level of their tax burden. Here (in Appendix 7) the formulas for calculating the tax burden are given, similar to those that were in the letter No. АС-4-2 / \u200b\u200b12722. In comparison with letter No. АС-4-2 / \u200b\u200b12722, provisions have been added to letter No. ЕД-4-15 / 14490 @ regarding the analysis of data obtained in connection with the reporting of insurance premiums, which has been submitted to the IFTS since 2017.

Already from the very names of these documents, it follows that the indicator under consideration is highly significant not only for the Federal Tax Service, but also for taxpayers. In order No. MM-3-06 / 333 @, in the list of criteria by which taxpayers are selected for inspection, the tax burden is in the first place, and in letters No. АС-4-2 / \u200b\u200b12722 and No. ЕД-4-15 / 14490 @ not only a significant part of the text is allocated to it, but also those values \u200b\u200b(letter No. АС-4-2 / \u200b\u200b12722) or comparative indicators (letter No. ЕД-4-15 / 14490 @) are given that can cause close attention to the activities of a legal entity or individual entrepreneur.

What is the tax burden

Based on the calculation formulas given in the above documents, the tax burden is closest in meaning to the concept of "tax burden". The latter is given 2 meanings by the Modern Economic Dictionary (Moscow, INFRA-M, 2011), defining it as:

• the degree of diversion of funds to pay tax payments, i.e. as a relative value;
• an encumbrance arising from the obligation to pay taxes, i.e. as an absolute value.

The first of these values \u200b\u200bis more interesting for evaluative and comparative analysis, and it is precisely this that corresponds to the idea of \u200b\u200bthe algorithm for calculating the tax burden contained in the above documents of the Federal Tax Service of Russia. Thus, the tax burden is the proportion of the amount of taxes paid for a certain period in any economic base for the same period, which makes it possible to assess the impact of the amount of tax payments on the profitability and profitability of the subject being assessed.

The tax burden can be calculated at different economic levels:

• for the state as a whole or for its regions;
• by sectors of the economy of the country or regions;
• by a group of similar enterprises;
• for individual business entities;
• to a specific person.

Depending on the economic level and the purposes of calculating this indicator, its base may be, for example:

• revenue (with or without VAT);
• income;
• source of tax payment (profit or costs);
• newly created value;
• expected income or projected profit.

As a calculated indicator, the tax burden has something in common with the concept of the effective tax rate, which is the percentage of actually accrued tax in the tax base for this tax. In letters No. АС-4-2 / \u200b\u200b12722 and No. ЕД-4-15 / 14490 @ this concept is defined as the tax burden for the corresponding tax.

Who needs to know the size of the tax burden

The tax burden calculated at different economic levels is of interest to users of the corresponding level in relation to:

• analysis, planning and forecasting of economic situations in a country or its region - for the Ministry of Finance of Russia, government agencies responsible for economic issues in the Russian Federation and constituent entities of the Russian Federation;
• planning tax audit activities and improving the tax control system - for the Russian Ministry of Finance, the Federal Tax Service of Russia, and the Federal Tax Service Inspectorate;
• analysis of the results of their work, assessment of the risks of tax audits and forecasts of future activities - directly for taxpayers.

The FTS of Russia in order No. MM-3-06 / 333 @ urges the FTS of Russia to independently calculate the indicators that serve for the tax authorities as a criterion for selecting candidates for an on-site tax audit, promising them, if these indicators are maintained at the level of industry average values:

• high probability of not being included in the on-site inspection plan;
• the most favorable possible in interaction.

For these reasons, it is advisable for the taxpayer to carefully read the content of the main documents on the tax burden.

In addition, the analysis of your own activity allows you to find moments in it, the change or optimization of which can:

• lead to a decrease in the tax burden;
• help in choosing a different tax regime or type of activity;
• predict the results of work for the future.

How to calculate the tax burden

All of the above documents contain formulas for calculating the tax burden:

• order No. MM-3-06 / 333 @ - one, used to determine the total tax burden;
• letters No. АС-4-2 / \u200b\u200b12722 and No. ЕД-4-15 / 14490 @ - several formulas for calculating the load on specific taxes and types of regimes.

Order No. MM-3-06 / 333 @ provides the following definition: the total tax burden is the ratio of the amount of taxes accrued according to the data of declarations of taxes to the proceeds determined according to the data of the State Statistics Committee (i.e. according to the profit and loss statement, excluding VAT) ... In the notes to the table in the appendix, it is noted that the amount of taxes includes personal income tax, but does not include contributions to the GPT. At the same time, in a letter dated 22.03.2013 No. ED-3-3 / 1026 @ FTS of Russia explains that the calculation does not include contributions to all non-budgetary funds, since they are not included in the list of taxes regulated by the Tax Code of the Russian Federation. Since the beginning of 2017, there have been no changes in the method of calculating the tax burden due to the fact that since 2017 the procedure for paying insurance premiums has been regulated by the Tax Code of the Russian Federation.

Letter No. АС-4-2 / \u200b\u200b12722 contains the following principles for calculating the load:

• Income tax:

ННп \u003d Нп / (Др + Дн),

Нп - income tax calculated to be paid according to the declaration;

Др - income from sales, determined according to the data of the profit declaration;

Dvn - extraordinary incomedetermined according to the profit declaration data.

• For VAT (1st method):

NNnds \u003d Nnds / NBrf,

• For VAT (2nd method):

NNnds \u003d NNDS / NBtotal,

VAT - VAT accrued for payment on the declaration;

NBbsch is the tax base, defined as the sum of tax bases reflected in sections 3 and 4 of the VAT declaration (RF market plus export).

• For individual entrepreneurs:

NNndfl \u003d Nndfl / Dndfl,

Nndfl - personal income tax accrued for payment according to the declaration;

Dndfl - income according to the 3-NDFL declaration.

• For STS:

NNusn \u003d Nusn / Dusn,

Nusn - simplified taxation tax, calculated to be paid on the declaration;

Dusn - income according to the STS declaration.

• For ESHN:

NNeskhn \u003d Neskhn / Deskhn,

Neshn - unified agricultural tax, calculated payable on the declaration;

Deskhn - income according to the Unified agricultural tax declaration.

• For OSNO:

NNos \u003d (Nnds + Np) / B,

VAT - VAT accrued for payment according to the VAT declaration;

Нп - income tax calculated to be paid according to the profit declaration;

B - revenue determined by the income statement (i.e., excluding VAT).

There is a note to the calculation formulas for individual entrepreneurs, simplified taxation system, unified agricultural tax and OSNO that if the taxpayer also pays other taxes (on land, water, transport, property, mineral extraction tax, excise taxes, natural resources), then the charges for these taxes are taken into account in the calculation ... There is no personal income tax in this list, which means that, unlike the formula defined for calculating the total tax burden, it does not participate in the formation of a similar result for individual tax regimes.

The letter No. ЕД-4-15 / 14490 @, in comparison with the text of the letter No. АС-4-2 / \u200b\u200b12722, lacks the first 3 formulas (calculation for income tax and 2 calculations for VAT). The rest of the calculation formulas in these letters are identical and have a similar note about the accounting in the calculation of the amounts of other taxes, if such are paid by the taxpayer.

From the analysis of formulas related to VAT, it can be concluded that the calculation does not include VAT tax agent, which, according to the rules for filling out a declaration for this tax, is not included in the total amount accrued for payment.

The figure calculated by any of the formulas is determined as a percentage, i.e. by multiplying by 100.

All of the above formulas are completely different, but they all correspond to the economic meaning of the tax burden indicator and have a right to exist.

What is the permissible level of tax burden

The considered formulas are used to calculate the tax burden in 2018-2019.

Taxpayers who intend to use this indicator to independently establish the magnitude of the risk of an on-site tax audit are recommended the following:

• Determine your total tax burden and compare it with the same indicator for 2017-2018 for your main activity from Appendix No. 3 to Order No. MM-3-06 / 333 @.

With what to compare your indicator, if the FTS does not have data on your industry, find out.

• Calculate the burden on income tax, bearing in mind that the indicator will be low for industrial enterprises less than 3%, and for trade organizations - less than 1% (letter No. АС-4-2 / \u200b\u200b12722).
• Check the value of the share of VAT deductions in the amount of tax calculated from the tax base. It should not exceed 89% (letter No. АС-4-2 / \u200b\u200b12722).
• Analyze the dynamics of changes in the indicators of the tax burden for previous years and compare the data on it with the ratios given by the Federal Tax Service in letter No. ED-4-15 / 14490 @.

If there are significant deviations from these figures to the disadvantage of the taxpayer, it is necessary to check the data involved in the calculation for errors and, if they are correct, prepare arguments for the IFTS explaining the reasons for the low tax burden. This can be, for example:

• incorrectly defined activity code;
• temporary implementation problems;
• increased costs associated with higher prices by suppliers;
• making investments;
• creation of a stock of goods;
• availability of export operations.

Outcome

Tax burden is an indicator that has sufficient essential not only for the tax authorities (for them it plays an important role in making a decision to conduct an on-site tax audit), but also for the taxpayer himself. The latest analysis of this indicator makes it possible to make a choice in favor of applying a particular taxation system and assess the risks of close attention of the Federal Tax Service Inspectorate to the data of the submitted reporting. There are several formulas for calculating the tax burden, but for the purposes of tax analysis, the most often used ratio is the proportion of tax (taxes) accrued to payment to the amount of income received for the corresponding period.

Calculate the tax burden of the company and check the obtained data with the indicators of the Federal Tax Service. This will enable you to be aware of the risks in advance and prepare for inspectors' questions. Safe indicators of the tax burden by type of economic activity in 2017 - in this article.

The FTS calculates and publishes safe indicators of the tax burden and profitability by type of economic activity on its website www.nalog.ru. If the workload and profitability of the company is less than the average for the type of activity, an on-site inspection is possible.

You can check right now if the inspectors will have any questions for your company.

Tax burden by type of economic activity in 2017: how to calculate

Tax burden is an indicator calculated as the ratio of taxes paid to earnings from financial statements, multiplied by 100%.

The formula for calculating the tax burden of an organization:

the amount of taxes for the calendar year according to the reporting data / the amount in line 2110 "Revenue" of the annual statement of financial results x 100%

To calculate the load in 2017, it is necessary to take into account all taxes that the company pays, including personal income tax for employees.

In 2017, insurance premiums are not included in the amount of taxes paid (letter from the Federal Tax Service of Russia dated March 22, 2013 No. ED-3-3 / 1026 @). Most likely, next year tax authorities will include contributions in the calculation, since now they themselves administer these payments and they will have data for the current year. Therefore, when preparing reports for the 1st quarter of 2018, companies will determine the tax burden, including contributions.

In 2017, the tax authorities have the right to check the years 2014-2016 (clause 4 of article 89 of the Tax Code of the Russian Federation). Compare the company's data with the indicators of the tax burden of the Federal Tax Service of Russia over the years. In case of deviations, a check will not be assigned immediately, but reasons may be requested.