often to optimize profits tax financial services major holdings developed scheme, which is displaying the organization of movement of financial and commodity flows so as to dissolve intermediaries with affiliated persons (officials, who are leaders or among the founders of severalenterprises of the holding).
world experience in the field of taxation shows that the optimal tax burden on the payer should be up to 40% of revenue.
tax burden in the Russian enterprises the general tax system is sometimes up to 70% of total revenue.This high percentage is due to the price level of the tax revenue received by the payer, and depends on the tax base and taxes, which are paid to the budget now.
At the level of business entity tax burden reflects the share of taxes are collected in the form of the comprehensive income.This indicator is calculated as the ratio of total tax payments to the total sales of goods, services and works.Methodology for calculation of a lot in the scientific literature.They differ in the amount of indirect taxes and to take into account the amount of sales volumes.
Showing results of enterprises makes the tax burden, the calculation of which is based on taking into account such indicators: the direct and indirect tax, the unified social tax, and, of course, contributions for compulsory social insurance against industrial accidents.Tax rates are accepted in accordance with applicable law.This should be taken into account the main factors which have a significant impact on the tax burden:
- the accounting policy of the enterprise;
- breaks and other preferences;
- fiscal, investment and tax policy;
- availability of budgetary allocations, deferrals and installment payments, as well as the investment tax credit;
- accommodation in the offshore business, or free economic zone (in Russia).
Full tax burden of the enterprise is represented as a ratio of aggregate accrued and paid tax payments to the revenue from sales of goods over a given period, including income and other income.
HH = H / (w + GNI) * 100%, where
NN - an indicator of the tax burden;
H - accrued and paid taxes;
WA - income from the sale;
GNI - non-operating expenses.
tax burden of a business entity is analyzed using quantitative indicators, using the coefficient method.Unlike the others, this method allows us to estimate the tax burden even on such flows of individual financial institutions, as income, revenues, indirect taxes, capital gains subject, wages and dividends.
tax burden ratio is the ratio of the amount of tax payments to the financial flows in its original form.The values of this index range from zero to one.At the same time there are no taxes at zero, and all incoming cash flow is withdrawn in the form of tax in the budget with the unit.
There is another measure of the tax burden, which is calculated as the ratio of after-tax cash flow to the original.This indicator is called the coefficient of the output.
tax burden can be adjusted using the methods of governance.For example, reducing the tax burden on capital gains, the state creates favorable conditions for the rapid development of such entities.
At the state level the tax burden as calculated on the basis of a specific entity.However, in this case we are talking about the budget revenues in the form of tax and non-tax revenues, and the volume of sales is represented by the volume of trade statistics.
