When planning tax audits, the tax authorities are selected by the firms with a benchmark for the value of the tax burden, which is calculated from the reporting information of the taxpayer. In this article, I will tell you how to make the calculation of this value.
Tax load indicator
To calculate the tax load, the tax amount is required that the organizations paid for information on tax authorities, divide the revenue for Rosstat's information on the organizations received by organizations. And everything, no more than any explanations in regulatory acts are given.
Where to get information on revenue?
The amount of revenue is determined on the basis of information provided by statistical authorities. Where does Statistics take information about the organization's revenue? That's right, from reports that organizations pass into statistical authorities, in particular from annual accounting reports. And to be more specific, then from the report on financial results.
This report primarily gives us information about the amount of the amount specified in the "Revenue" line, and then plus the amount reflected in the lines of "revenues from participation in other organizations", "interest to receipt" and "Other income." The tax amounts paid by organizations divide on the value obtained.
How to determine the dimensions of the paid tax amounts?
Calculation of paid taxes on tax authorities is primarily dependent on taxes included in the calculation. The entire calculation is made taking into account income tax revenues, revenues are included in the ESN and under insurance premiums for compulsory pension insurance. That is, when calculating paid taxes, all payments paid to the taxpayer should be taken into account, including income tax.
Where to get information about paid taxes?
This information is contained in tax declarations and calculations for tax inspection for the verifiable period. In particular, in each declaration and each calculation after the title page there is a special section in which there is already a calculated amount of tax to pay. These amounts are taken to calculate the load of taxes.
Comparison of the calculated value of tax loads with reference on the tax service website
Now it remains only to divide the paid amount on the amount accepted amount in percentage and compare the value with the value of the tax load of a certain industry according to the information of the tax service site. If the value obtained is larger than the average industry, then the taxpayer decreases the risk of checking on it. And if less, the probability of checking accordingly increases.
Thus, we were able to calculate the value of the load of taxes and determine the level of probability of checking.
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