How to select for tax audits: pre-audit analysis kitchen. Secrets of pre-audit activities of the tax authority What does the pre-audit analysis department do?

Efremova Tatyana Aleksandrovna, Teacher of the Department of Taxes and Taxation, State educational institution of higher professional education “Mordovia State University named after N. P. Ogarev”, Russia

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Sources:

1. Berseneva L.P. Improving desk control is a factor in increasing the efficiency of on-site tax audits // Taxes. Investments. Capital. – 2004. – No. 2.

2. Voinova N.N. Tax audit as the main form of tax control // Current problems of modern science. – 2006. – No. 2. – P.61-63.

3. Moroz V.V. Ways to increase the efficiency of on-site tax audits // Finance. – 2007. – No. 8. – P.36-39.

In this article we will talk about the criteria by which tax authorities choose a company for a pre-audit analysis before an on-site audit. About how such an analysis is carried out, what to do if the company has become the object of interest of inspectors and how to avoid inspection.

Pre-test analysis and on-site inspection threaten everyone

The worsening economic crisis in 2015–2016 led to a budget deficit, as a result of which tax control increased. Analyzing the activities of on-site tax audits in the period from 2013 to 2016, we observe an increase in the level of additional assessments and an increase in the efficiency of the tax collection process.

Based on the current economic situation, we think that 2017 will be even more productive for the tax authorities.

Let us present statistics based solely on our practical experience in conducting tax disputes in Moscow: if earlier, in 2012, the minimum amounts of additional assessments averaged 3 million rubles, in 2013–2014 they were already equal to 5 million rubles, then in 2015 –2016, additional accruals amounted to about 10–15 million rubles (see Figure 1).

In 2017, taking into account the above dynamics, we expect that the minimum additional assessments based on the results of on-site tax audits (VNA) in Moscow will be even higher - approximately at the level of 20 million rubles. Therefore, we assume that if this year a company registered with the Moscow territorial inspectorate is visited by an inspectorate with an on-site tax audit, it will not leave the company without additional charges in the amount of at least 20 million rubles.

In Moscow, not only the amounts of accrued arrears increased based on the results on-site inspections , but also the number of such checks. Thus, now the workload on one inspector of the on-site inspection department of the Moscow Inspectorate often reaches 6 on-site inspections simultaneously. Previously, a year ago, the same inspector had 3, maximum 4 inspections per quarter.

Download useful documents:

Profitability of goods, products, works, services sold and return on assets of organizations by type of economic activity

How to challenge an unfavorable tax reconstruction

Figure 1. Amounts of additional accruals based on the results of on-site inspections

Case Study

Kirill has his own business - a group of companies selling construction materials. One of the companies received a notification of a summons to the tax authority to provide explanations. This notice requested documents and company records for the previous 3 years. At the same time, the time and date of appearance at the tax authority for explanations were not indicated, but a ten-day period was set for providing the requested documents.

Although we know that the request for documents is carried out by the inspection at the request of the established form, provided for by a joint order of the Ministry of Finance and the Federal Tax Service of the Russian Federation.

Based on certain signs, we realized that Kirill’s business aroused the interest of the tax inspectorate. Such and similar notifications are usually sent out by the pre-audit analysis department of the tax authority when collecting information.

VIDEO: How to independently assess the risk of a tax audit

Tatyana Kruglova, head of the tax consulting practice at the law firm Lemchik, Krupsky and Partners, talks about the main criteria for ordering an audit. Structural and tax consulting."

What does the pre-check analysis department do?

Territorial tax inspectorates are physically unable to check all taxpayers registered with them at the same time. The plan for on-site tax audits usually includes 15-20 companies, with approximately 75-100 thousand legal entities registered with each inspection.

Tasks of the Pre-Check Analysis Department:

• a thorough pre-audit analysis of taxpayers regarding their interest in an on-site tax audit;
• selection of several registered companies from the entire array for verification;
• collection of evidence (which is carried out after the fact even before the start of the on-site inspection).

The analysis department has an unlimited amount of time to monitor the activities of the taxpayer (legislation does not provide for deadlines for pre-audit analysis), so this department can conduct a thorough analysis of the legal entity that interests it.

Sources of pre-test analysis

The information base for analysts of the PPA department is made up of various sources (see Figure 2).

Figure 2. Sources of pre-test analysis

Let's look at all these sources in more detail.

Information accumulated in the tax authorities

Taxpayers regularly submit tax returns and financial statements at their place of registration. Recently, such reporting is received by the inspectorate in electronic form and stored in the information base of the tax inspectorate, becoming available to all departments, including the pre-audit analysis department.

PPA employees actively use such information systems as: “ASK VAT-2”, “SUR ASK VAT-2”, “AIS-Tax”. These systems automatically identify an unscrupulous company (a fly-by-night technical company) in the chain of counterparties - a link in which VAT has not been paid to the budget. The inspector then identifies a specific beneficiary.

“SUR ASK VAT-2” divides taxpayers into 3 types of risks and paints them in different colors: red – high, yellow – medium, green – low.

The tax authority does not come with an audit to a technical company (to shell company ), and to the identified beneficiary, to the company that has something to check and at the expense of which to collect the accrued arrears.

Together with the electronic system ASK VAT-2, an employee of the PPA department uses in his work such information systems as:

• “GNP – selection” (allows you to automatically filter companies according to the criteria established by the Inspection Planning Concept and identifies problematic ones);
• "Schemes";
• "Ephemeral";
• Rosfinnadzor and others.

There are more than 20 such information systems; they help the inspector during analysis and selection and allow partial automation of pre-inspection analysis. All of them are combined into one - “AIS-Tax”. The purpose of this system is to completely automate the processes of information collection, analysis and selection of companies for on-site inspections. Through AIS-Tax, electronic information exchange with banks is carried out, for example, receiving statements of current accounts. The system allows you to request information from the traffic police and customs. In 2017, it is planned to download the information database of civil registry offices.

Thus, at present, almost all actions of the taxpayer become known to the tax authorities. All information about the activities of taxpayers, collected within the framework of tax control and administration, is stored in two large Data Processing Centers (DPCs). One data center was built in Dubna, the other in Gorodets. The Federal Tax Service plans to build a third (backup) data center near Volgograd.

The commissioning of three Data Processing Centers is carried out to centralize tax information for any taxpayer, regardless of its territorial location. The time required for obtaining the information analysts need is reduced. A unified information base ensures the “transparency” of the taxpayer, enables regulatory authorities to identify consolidated groups, and calculate tax optimization schemes (see also tax scheme security rating ), calculate the amount of potential arrears even before control measures, “see” taxes for the entire group of taxpayers and other possibilities.

Information from other government agencies

From the Federal Customs Service we receive information about foreign economic activity (customs declaration data), from the State Traffic Safety Inspectorate and the Federal Property Management Agency - information about registered property, from the Ministry of Internal Affairs - information about illegal actions of taxpayers and contractors.

Commercial banks

From banks, the tax office receives information about taxpayers' accounts, information about cash flows, and statements for any period.

Information from foreign government agencies and banks

According to the norms of concluded international agreements, the inspectorate receives information about foreign accounts, information about foreign participants or counterparties.

Legal entities and individuals

Sometimes competing companies or individuals, for example, former employees, report to the inspectorate information about violations of tax laws, which tax authorities rarely ignore.

Information from the Internet

When conducting a pre-audit analysis, inspectors look for information about the taxpayer they are interested in, including on the Internet. For example, on the website arbitr.ru about the number of pending cases a taxpayer has; the SPARK program itself builds the entire chain of interdependent legal entities and individuals of the company (ownership schemes, interdependence schemes).

Which companies do tax specialists choose for pre-audit analysis?

In order to ensure the minimum additional charges that were discussed at the very beginning, the tax authorities pay attention primarily to taxpayers with decent account turnover. If we talk about Moscow companies, from our practice we see that tax authorities are often interested in organizations with a turnover of at least 100–150 million rubles per year.

Of interest are companies with assets and property not only belonging to the companies being inspected, but also to their beneficiaries, at the expense of whose property it has also become possible to recover accrued amounts of arrears based on the results of on-site inspections.

Lately, we have noticed that the tax authority is interested in groups of companies, for example, if a group comes to one company, then in the near future they may come to another company of the same group, it happens that on-site tax audits are carried out simultaneously in different companies, belonging to the same group, different territorial inspectorates.

Who else can become the object of a pre-audit analysis of taxpayers?

There are a number of criteria, failure to comply with which may result in the attention of a pre-audit analysis by the tax office. For example, the inspection is interested in companies that:

• have gaps in the supply chain;
• tax burden that is below the established minimum for the industry;
• claim losses for two or more years;
• reflect significant amounts of tax deductions for VAT;
• they pay low wages (the industry average wage level is contained on the website of the Federal Statistics Service www/gks.ru).

The tax authority has a negative attitude towards organizations that do not submit documents on requirements and do not provide explanations on notifications. So, if the company ignores commission calls to the tax authority, for example, to the so-called commissions on “gaps” or “excess tax deductions for VAT”, “commissions on losses”, “salary commissions”, or does not provide information on “contradictions” identified by the tax authority, then the likelihood of being included in the travel plan tax audits for such a company increases. Frequent calls to commissions at the tax office also indicate a possible imminent inclusion in the audit plan.

Tax authorities pay close attention to companies that often migrate from inspection to inspection, companies that are approaching the limits established for special regimes. For example, the acceptable level of income for organizations that have been using the simplified tax system since January 2017 is 150 million rubles). Recently, the inspectorate has been assessing additional taxes after identifying a fictitious split of group companies.

The criteria that arouse the interest of tax authorities are described in more detail in the “Concept of a planning system for on-site tax audits.” The concept provides 12 grounds for conducting on-site tax audits.

The more the criteria listed in the Concept are present in the company, the more likely the company is to be included in the on-site inspection plan.

How to understand that the inspection analysis department is interested in your company

The following circumstances may indicate that the pre-audit analysis department may be interested in your company:

• the bank informs about the interest of the tax authority and a request for information about movements on accounts for 2 or 3 years,
• Recently, the company has begun to receive demands (especially those based on clause 2 of Article 93.1 of the Tax Code of the Russian Federation), or notifications for clarification, which request documents and information about the company’s activities for 2 or 3 years;
• frequent calls from the company's management to various inspection commissions.

Counterparties can report the tax authority’s increased interest in specific transactions with the company and their receipt of relevant requirements, notifications from the inspectorate, or the company’s management is called to the inspection to provide explanations on specific transactions.

VIDEO: Signs of an approaching on-site inspection

In addition to formally assessing your risks according to the criteria recommended by the Federal Tax Service, there are signs that will allow the taxpayer to recognize an approaching tax audit. In the video, Tatyana Kruglova, head of the tax consulting practice at the law firm Lemchik, Krupsky and Partners, talks about them. Structural and tax consulting."

How to prepare for an on-site inspection: step-by-step algorithm

1. Conduct an audit of your business activities, analyze your entire business to identify all the “weak” points before representatives of regulatory authorities arrive. Contact professionals: auditors, tax consultants, tax lawyers - they will help you identify “weaknesses” even before representatives of regulatory authorities arrive.
2. Check your counterparties for the presence of signs of one-woman companies.
3. Check the availability of a set of documents confirming due diligence when choosing contractors.
4. Prepare arguments justifying the economic feasibility of carrying out a particular business transaction.
5. Prepare documents confirming the reality of your transactions.
6. Check the accuracy and completeness of the primary documents.
7. Prepare documents and think through explanations justifying market prices in transactions between related parties.
8. Instruct employees how they should behave with representatives of regulatory authorities.
9. Prepare staff for possible calls for questioning by the tax authority.
10. We recommend appointing one or two persons from among the company's employees who will communicate with representatives of the tax office.
11. Check what documents and items are in your office and the legitimacy of their location.
12. Invite a lawyer for advice and assistance in accompanying tax audits.

How to prevent a tax audit

Of course, it is better to prevent an on-site tax audit than to eliminate its consequences. To prevent means to conduct your business in good faith, to calculate and pay taxes on every taxable business transaction according to the rules established by Russian tax legislation and international agreements.

The company is not of interest to the tax inspectorate and will not become the object of a pre-audit analysis before an on-site audit if it:

• pays taxes on time and within the acceptable tax burden;
• submits reports on time;
• always responds to requests and notifications from the tax authority;
• not noticed by the tax authority in the schemes;
• does not conduct business with one-woman companies;
• there are no “technical organizations” and no breaks in its chain of counterparties;
• During desk checks, no contradictions are identified, and if they are identified, the company always gives comprehensive explanations for all identified contradictions.

Case Study

The trading company received a notification about exceeding the maximum VAT deductions and about a summons to the commission in connection with this. The director and chief accountant appeared at the inspection commission at the appointed time and gave an explanation that in the last reporting period, VAT deductions were indeed claimed in a larger volume. This is due to the seasonality of the product, sales of which decrease in the cold months, while the product is purchased in the same volume, and with the beginning of spring the situation will improve. A promise was made to improve and henceforth not to exceed the maximum values ​​of VAT deductions. The tax authority did not have any other questions.

VIDEO: Preventive measures to help avoid an on-site inspection

Tatyana Kruglova, head of the tax consulting practice at the law firm Lemchik, Krupsky and Partners, talks about basic prevention methods. Structural and tax consulting."

Bottom line: you need to strictly comply with tax legislation and the criteria established, among other things, by the “Concept for planning on-site tax audits”, and then the likelihood of meeting with representatives of the tax authority precisely as part of an on-site tax audit will be minimal.

The appointment of an on-site audit of a specific taxpayer must be preceded by a detailed analysis of information about him, which ends with the signing by the head of the tax authority or his deputy of the decision to conduct an on-site audit and the audit program.

Pre-verification analysis of information allows you to save time and energy during the actual inspection, and also ensures the efficiency and effectiveness of its implementation.

At this stage, those areas of the taxpayer’s financial and economic activity are identified in which violations are most likely to be detected, as well as a strategy for the upcoming audit is developed.

All information available to the tax authority is analyzed.

The database of the Unified State Register of Taxpayers and the dossier of the taxpayer’s organization provide a general idea of ​​the organization subject to inspection - its founders, subsidiaries and dependent companies, the presence of branches, representative offices and other separate divisions, existing accounts in banks and other credit institutions, etc. At the same time, the results of a desk audit of this organization, as well as materials from previous on-site audits, reveal those areas of activity where violations can be detected and to which special attention should be paid during the audit. In turn, operational accounting data shows the completeness and timeliness of tax payment by the organization (subject to audit).

All this information, received directly by the tax authority with which the organization is registered, is supplemented by information received from other tax authorities and other sources of information. When preparing for and conducting an inspection, the following may be useful:

Information on the flow of funds in the taxpayer’s bank accounts;

Information on the ownership of real estate and transactions with it, provided by the technical inventory bureau and the authorities that register rights to real estate;

Information on the ownership and lease of land plots provided by land committees;

Information on the availability of vehicles provided by the traffic police;

Information from the Federal Commission for the Securities Market;

Information on foreign economic activity provided by customs authorities;

Information on the issuance of licenses provided by licensing authorities;

Information on cargo transportation by various modes of transport

During the analysis of information, a number of issues are resolved:

The expected volume of work to be done is assessed and the quantitative and personal composition of the inspection team is determined, taking into account the scale and specifics of the taxpayer’s financial and economic activities;

The need to involve tax police officers in the inspection to ensure verification activities and the advisability of participation in the inspection by representatives of other regulatory and law enforcement agencies is determined. Such participation is coordinated with the relevant authorities;

The main issues to be clarified during the inspection are determined and responsibilities are distributed among the members of the inspection team;

The period for which the financial and economic activities of the taxpayer will be audited and the type of audit (comprehensive or for individual types of taxes and fees) are determined;

Methods for conducting an audit are outlined, the need for counter audits is determined, the feasibility of conducting an inventory of the taxpayer’s property, etc.

Obviously, in the process of pre-inspection preparation it is impossible to foresee everything, so the actions of the inspectors can subsequently be adjusted taking into account the prevailing circumstances. However, a clear preliminary program is a necessary condition for successfully conducting an audit within the time limits established by law (especially when auditing large taxpayers).

Pre-inspection work ends with the preparation of draft decisions on conducting an on-site inspection and a program for its implementation.

The audit program is a list of issues that should be addressed during the audit process.

It usually includes the following questions:

Correctness and completeness of reflection in accounting and reporting: revenue from the sale of goods (works and services), income and expenses from non-operating operations, profit (loss) from the sale of fixed assets and other assets;

Reliability of accounting data on actual distribution costs, completeness and correctness of reflection in accounting of actual costs of production and sale of products (works, services);

Correct reflection of transactions with securities, determination of gross profit, determination of taxable profit, calculation, completeness and timeliness of payment of value added tax to the budget;

The correctness of calculation of property tax, regional and local taxes and fees, the legality of using benefits for all audited types of taxes;

Correctness of deductions, completeness and timeliness of payments to extra-budgetary funds;

Carrying out payments using cash;

Availability of licenses to carry out certain types of activities;

Correct calculation, timeliness and completeness of transfer to budgets of various levels of income from privatization, dividends on shares owned by the state, rent from leasing state and municipal property;

State of payment discipline;

Correctness of price determination in cases established by the Tax Code of the Russian Federation.

Also, the specifics of the organization being audited influence the inclusion of other issues in the program.

For example, checking foreign economic transactions, compliance with the procedure for using cash registers, etc. Audit programs for certain types of taxes also include questions on the calculation of these taxes.

Ultimately, the on-site audit program is approved by the head of the tax authority or his deputy.

1

At the present stage of development of the Russian economy, government authorities of the Russian Federation have announced a course to reduce the tax burden, reduce the number of taxes, and reduce tax rates. In these conditions, one of the most important ways to replenish the state budget is the use of effective techniques and methods of tax control, further improvement of the entire mechanism for its implementation. To solve this problem, it seems appropriate to develop an effective system of indicators for assessing the financial condition of taxpayers, whose activities are subject to detailed study through an on-site tax audit. The article reflects the author’s vision on the issue of structuring a balanced methodology for financial analysis of audited taxpayers. It is a useful resource for tax inspectors, tax attorneys and tax consultants.

on-site tax audits

profitability

business activity

financial stability

liquidity

financial analysis

Pre-test analysis

1. Federal Law “On Insolvency (Bankruptcy)” No. 127-FZ dated October 26, 2002 (current version dated March 12, 2014)

2. Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06/333@ “On approval of the concept of a planning system for on-site tax audits” (as amended by Order of the Federal Tax Service of Russia dated May 10, 2012 No. MMV-7-2/297 @)

3. Order of the Ministry of Economic Development of the Russian Federation dated April 21, 2006 No. 104 (as amended on December 13, 2011) “On approval of the Methodology for the Federal Tax Service to carry out accounting and analysis of the financial condition and solvency of strategic enterprises and organizations.”

4. Makarova L.G., Makarov A.S. Economic analysis in financial management of a company. Study guide. – Nizhny Novgorod: Nizhny Novgorod State University Publishing House, 2000.- 323 pp.

5. Tax control in the Russian Federation: textbook / A.Z. Dadashev, I.R. Paizulaev. M.: KNORUS, 2009. - 128 p.

6. Nesterov G.G., Poponova N.A., Terzidi A.V. Tax control: textbook. Moscow: Eksmo, 2009. – 379 p.

7. Forecasting and planning in taxation: Textbook / I.I. Bablenkova, JI.C. Kirina, G.N. Karpova, H.A. Gorokhova; scientific ed. I.I. Bablenkova. M.: ZAO Publishing House "Economy", 2009. - 351 p.

8. Mizikovsky I.E., Miloserdova A.N., Sofin A.A. Formation of the decision-making process on the organization of auxiliary work // Modern problems of science and education. – 2014. – No. 5; URL: http://www.site/119-14276

9. Mizikovsky E.A., Mizikovsky I.E., Sofin N.A. Application of methods for calculating the performance of warehouse work to increase the transparency of the information space for making management decisions // Modern problems of science and education. – 2014. – No. 4; URL: http://www.site/118-14306

A pre-audit analysis of the activities of economic entities is carried out at the stage of preparing an on-site tax audit, which makes it possible to rank taxpayers according to the degree of effectiveness of the on-site tax audit. Of course, pre-audit analysis plays a significant role in the tax control system (Fig. 1).

During the analysis process at the preparation stage, an assessment is made of the key performance indicators of the economic entity for the three calendar years preceding the year of control activities. At the same time, if there were on-site tax audits in previous periods, analytical studies are carried out only for the periods following the period of the previous audit (4.8).

The preparation and pre-test analysis stage includes the following elements:

• structuring the information dossier about the taxpayer;
• implementation of pre-inspection activities;
• drawing conclusions and recommendations for conducting an on-site inspection;
• registration of analytical research results (7, 9).

Rice. 1. Pre-audit analysis in the tax control system

It should be noted that in practice, tax authorities ignore conducting detailed analytical studies in relation to taxpayers who are not among the largest. As a result, the efficiency of selecting taxpayers to conduct an on-site tax audit is significantly reduced, and, accordingly, their effectiveness is reduced.

The analysis of the financial condition and solvency of taxpayers is carried out in accordance with Order of the Ministry of Economic Development of the Russian Federation dated April 21, 2006 No. 104 (as amended on December 13, 2011) “On approval of the Methodology for the Federal Tax Service to carry out accounting and analysis of the financial condition and solvency of strategic enterprises and organizations” (3) .

It should be noted that there are a number of shortcomings of this methodology that do not allow making qualitative conclusions about the financial condition and solvency of the taxpayer.

First of all, this methodology was developed only for assessing the financial and economic activities of strategic enterprises and organizations and does not involve the calculation of key indicators of financial condition as indicators of financial stability, business activity and profitability (1, 2).

There is an objective need to develop a methodology for analyzing the financial condition of taxpayers, which allows structuring relevant information arrays to assess the actual state of the business of an economic entity.

It seems appropriate to us to evaluate the financial condition of an organization using the following groups of indicators:

1. liquidity ratios;
2. financial stability indicators;
3. profitability ratios;
4. indicators of economic potential.

Before calculating the indicators of the financial condition of an economic entity, there is a need to restructure the balance sheet, due to the incorrect formation of its individual sections. To solve this problem, the following adjustments must be made:

• the amount of equity capital and current assets should be reduced by the amount of debt of participants (founders) for contributions to the authorized capital (Section II of the balance sheet asset). This adjustment is necessary because to ensure the adequacy of the assessment of the financial condition of the organization, it is advisable to take into account the amount of equity capital actually available to the economic entity;
• by the amount of long-term accounts receivable (repayment of which is expected in more than 12 months), the amount of current assets decreases and non-current assets increase. The need for this adjustment is due to the fact that current assets must contain only items whose turnover period exceeds 12 months;
• “VAT on acquired assets” must be reflected as part of short-term accounts receivable, due to the fact that the VAT amounts on this line represent diverted funds of the organization that are returned to circulation during the tax period, which is a quarter;
• from Section V “Current Liabilities” the articles “Deferred Income” and “Estimated Liabilities” should be moved to Section III “Capital and Reserves”, since these articles reflect information about the organization’s own funds reserved for certain purposes and are not, according to its essence, accounts payable.

It should be noted that the first two adjustments are possible only if the organization structures the Explanations to the balance sheet and the income statement, which provide the necessary detailed information about the relevant accounting objects.

Obtaining reliable and complete information on the liquidity of the assets of an economic entity, in our opinion, allows us to ensure the following indicators:

1. Current ratio (4):

(1)

where: OA - the amount of current assets;

KO - short-term liabilities.

It should be noted that we think it necessary to have a variable approach to establishing the recommended value of the current liquidity ratio depending on the characteristics of the usual activities of an economic entity.

The difference between this indicator and the quick liquidity ratio lies in the inclusion in the numerator of the amount of reserves, the required amount of which to ensure the uninterruption of the organization’s current activities varies in different industries. For example, the share of inventories in the total assets of agricultural organizations will be significant, but for hotel activities this value will be insignificant.

2. Degree of solvency (4):

(2)

where: DO - long-term liabilities;

Average monthly revenue.

To calculate average monthly revenue, it seems appropriate to us to base it on the gross revenue indicator, taking into account VAT, excise taxes and other mandatory payments, since solvency should reflect the actual ability of an economic entity to pay off its debts.

At the same time, it is necessary, in our opinion, to ensure the adequacy of calculations, to take revenue in the amount actually received, and not accrued for the reporting period.

In the case when an organization uses the accrual method to determine the amount of income in the reporting period, there is an objective need to adjust the resulting indicator taking into account the formation of cash flows, i.e. for changes in accounts receivable.

If accounts receivable increase, the amount of revenue must be reduced by the amount received, and vice versa. It is also advisable to consider average monthly revenue in comparison with similar indicators of competing enterprises to identify facts of understatement of taxable income.

3. Degree of solvency for current obligations (4):

(3)

The recommended value of this indicator will be limited to 3.0, since in accordance with the Federal Law “On Insolvency (Bankruptcy)” an economic entity must pay off its current obligations within three months. Otherwise, the economic entity will be positioned as a potential bankrupt (1).

To ensure the possibility of obtaining an adequate assessment of the taxpayer’s financial condition, it is necessary to develop a system of indicators that allows one to effectively solve the problem. In our opinion, the key indicators for solving this problem may be:

1. coefficient of provision of current assets with own working capital (4):

(4)

where: SOS - own working capital.

2. coefficient of maneuverability of equity capital (4):

(5)

where: KR - capital and reserves.

3. autonomy coefficient (4):

(6)

where: VB is the currency of the balance sheet (line 1600 or 1700 of the balance sheet).

4. financial leverage (4):

(7)

5. coefficients of fulfillment of current obligations for the payment of tax payments to the budgets of different levels of the budget system of the Russian Federation:

(8)

where: NPu - tax payments paid to the budgets of the budget system of the Russian Federation;

NPT - tax payments accrued to the taxpayer based on tax returns and tax audits.

A comprehensive assessment of the taxpayer’s financial condition is impossible without analyzing the rate at which the assets of an economic entity are converted into cash. The most adequate to solve the problem, in our opinion, will be the following evaluation parameters:

1. asset turnover ratio (4):

(9)

where: - average balance sheet currency amount for the period.

A high value of this indicator will indicate a significant number of turnovers made by assets during the period under study.

To calculate this indicator, it seems necessary to be based on gross revenue taking into account actual cash flows, i.e. changes in accounts receivable.

2. inventory turnover ratio (4):

(10)

where: is the average amount of inventory for the period.

3. accounts receivable turnover ratio (4):

(11)

where: - the average amount of receivables for the period (arithmetic average value calculated for the reporting period on line 1230 of the balance sheet).

4. asset turnover period (4):

(12)

where: t is the calendar number of days of the period under study.

5. inventory turnover period (4):

(13)

6. accounts receivable turnover period (4):

(14)

7. Average monthly revenue (production) per employee (4):

(15)

where: h - average number of employees in the reporting period.

At the end of the financial analysis, it is necessary to assess the effectiveness of the taxpayer’s activities based on the calculation of profitability indicators and economic potential.

The key profitability indicators are:

1. overall economic profitability (4):

(16)

where: Prno - profit before tax (line 2300 of the income statement).

2. return on assets (4):

(17)

3. profitability of ordinary activities:

(18)

where: Prprod - profit from sales (line 2200 of the profit and loss report).

4. profitability of production:

(19)

where: C - cost of sales (line 2120 of the financial results report).

5. return on sales (6):

(20)

6. marginal profitability:

(21)

where: PS - full cost of sales (line 2120 + line 2210 + line 2220 of the profit and loss report).

To calculate this indicator, it seems necessary to take into account the total cost indicator in order to obtain the amount of net profit per one ruble of the organization’s expenses for ordinary activities in the reporting period.

7. economic potential (4):

Tr prв > Tr TR>Tpc> 100%, (22)

where: Tr - growth rate;

prв - gross profit (line 2100 of the profit and loss report)

or Tr pr prod> Tr TR> Tp pc> 100%. (23)

The financial analysis methodology developed by the authors will ensure an adequate assessment of the financial condition of taxpayers, necessary to ensure the effective selection of economic entities for conducting on-site tax audits in the concept of increasing their effectiveness.

Based on the results of calculations of the financial condition, tax inspectors must rank taxpayers according to the criterion of the likelihood of detecting tax offenses in order to justify the need to conduct on-site tax audits in relation to economic entities.

An approach that involves grading taxpayers based on ranking economic entities with a high, medium and low level of probability of detecting tax offenses seems appropriate.

A high probability may be recognized in relation to taxpayers whose calculated indicator values ​​differ significantly from the recommended indicator values ​​or indicators of similar organizations. Deviations in the range from 100% to 70% can be recognized as high probability.

The probability of detecting tax violations, ranked as average, will be assigned to organizations whose reporting values ​​of calculated indicators differ from the evaluation criteria by 69 - 30%.

A low probability should be recognized in relation to taxpayers whose actual indicators deviate from the recommended or industry average by 29 - 1%.

The final stage of the pre-test analysis is the presentation of the results of analytical studies. To ensure high information content of the results of pre-audit activities, it seems necessary to develop unified approaches to structuring the output form of the accounting document “Register of audited taxpayers”, presented in the table.

Table

Register of audited taxpayers

	Organization name	Reason for inclusion in the inspection plan	Probability of detecting tax violations
	Avtokom LLC	low value of the absolute liquidity ratio, suboptimal type of financial stability, suboptimal indicators of capital structure, turnover
	OJSC "NizhegorodElectro Trans"	low level of indicators of capital structure and economic potential, decrease in profitability indicators in the period under study
	LLC "Silva"

Based on the results of the calculations of the financial condition, we will rank taxpayers according to the criterion of the likelihood of detecting tax offenses to justify the need to conduct on-site tax audits in relation to economic entities.

The conceptual approaches to conducting pre-audit analysis developed by the author will ensure the “quality” of the information base of on-site tax audits, thereby helping to increase the effectiveness of control activities and the amount of additional tax assessments.

Reviewers:

Mizikovsky E.A., Doctor of Economics, Professor of the Department of Accounting, Nizhny Novgorod State University. N.I. Lobachevsky, Nizhny Novgorod;

Mizikovsky I.E., Doctor of Economics, Professor, Head. Department of Accounting, Nizhny Novgorod State University. N.I. Lobachevsky, Nizhny Novgorod.

Bibliographic link

Polaznova T.V., Sofin A.A., Sofin N.A. PRE-CHECK ANALYSIS OF TAXPAYERS WHEN PLANNING FIELD TAX INSPECTIONS // Modern problems of science and education. – 2014. – No. 6.;
URL: http://science-education.ru/ru/article/view?id=16344 (access date: 10/25/2019). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"

1. GENERAL PROVISIONS
1.1. The Personal Data Processing Policy (hereinafter referred to as the Policy) was developed in
in accordance with the Federal Law of July 27, 2006. No. 152-FZ “On Personal Data” (hereinafter referred to as FZ-152).
1.2. This Policy determines the procedure for processing personal data and measures to ensure the security of personal data at the Bar Association “Tax Lawyers” LLC (hereinafter referred to as the Operator) in order to protect the rights and freedoms of a person and citizen when processing his personal data, including the protection of rights to privacy life, personal and family secrets.
1.3. The Policy uses the following basic concepts:
- automated processing of personal data - processing of personal data using computer technology;
- blocking of personal data - temporary cessation of processing of personal data (except for cases where processing is necessary to clarify personal data);
- information system of personal data - a set of personal data contained in databases, and information technologies and technical means that ensure their processing;
- depersonalization of personal data - actions as a result of which it is impossible to determine without the use of additional information the ownership of personal data to a specific subject of personal data;
- processing of personal data - any action (operation) or set of actions (operations) performed using automation tools or without the use of such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction , use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data;
- operator - a state body, municipal body, legal or natural person, independently or jointly with other persons organizing and (or) carrying out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, actions (operations), performed with personal data;
- personal data – any information relating to a directly or indirectly identified or identifiable individual (subject of personal data);
- provision of personal data – actions aimed at disclosing personal data to a certain person or a certain circle of persons;
- dissemination of personal data - actions aimed at disclosing personal data to an indefinite number of persons (transfer of personal data) or familiarizing with personal data to an unlimited number of persons, including the publication of personal data in the media, posting in information and telecommunication networks or providing access to personal data in any other way;
- cross-border transfer of personal data - transfer of personal data to the territory of a foreign state to an authority of a foreign state, a foreign individual or a foreign legal entity.
- destruction of personal data - actions as a result of which it is impossible to restore the content of personal data in the personal data information system and (or) as a result of which the material media of personal data are destroyed;
1.4. The company is obliged to publish or otherwise provide unrestricted access to this Personal Data Processing Policy in accordance with Part 2 of Art. 18.1. Federal Law 152.
2. PRINCIPLES AND CONDITIONS FOR PROCESSING PERSONAL DATA
2.1. Principles for processing personal data
2.1.1. The processing of personal data by the Operator is carried out on the basis of the following principles:
- legality and fairness;
- limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;
- preventing the processing of personal data incompatible with the purposes of collecting personal data;
- preventing the merging of databases containing personal data, the processing of which is carried out for purposes that are incompatible with each other;
- processing only those personal data that meet the purposes of their processing;
- compliance of the content and volume of processed personal data with the stated purposes of processing;
- inadmissibility of processing personal data that is excessive in relation to the stated purposes of their processing;
- ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;
- destruction or depersonalization of personal data upon achieving the goals of their processing or in the event of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate violations of personal data, unless otherwise provided by federal law.
2.2. Conditions for processing personal data
2.2.1. The operator processes personal data if at least one of the following conditions exists:
- processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
- processing of personal data is necessary for the administration of justice, execution of a judicial act, act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;
- processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as for concluding an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be a beneficiary or guarantor;
- processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;
- processing of personal data is carried out, access to an unlimited number of persons is provided by the subject of personal data or at his request (hereinafter referred to as publicly available personal data);
- processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.
2.3. Confidentiality of personal data
2.3.1. The operator and other persons who have access to personal data are obliged not to disclose to third parties or distribute personal data without the consent of the subject of personal data, unless otherwise provided by federal law.
2.4. Public sources of personal data
2.4.1. For the purpose of information support, the Operator may create publicly available sources of personal data of personal data subjects, including directories and address books. Public sources of personal data, with the written consent of the subject of personal data, may include his last name, first name, patronymic, date and place of birth, position, contact telephone numbers, email address and other personal data reported by the subject of personal data.
2.4.2. Information about the subject of personal data must be excluded at any time from publicly available sources of personal data at the request of the subject of personal data, the authorized body for the protection of the rights of personal data subjects, or by court decision.
2.5. Special categories of personal data
2.5.1. Processing by the Operator of special categories of personal data relating to race, nationality, political views, religious or philosophical beliefs, health status, intimate life is permitted in cases where:
- the subject of personal data has given consent in writing to the processing of his personal data;
- personal data is made publicly available by the subject of personal data;
- processing of personal data is carried out in accordance with the legislation on state social assistance, labor legislation, the legislation of the Russian Federation on state pensions, and labor pensions;
- the processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data or the life, health or other vital interests of other persons and obtaining the consent of the subject of personal data is impossible;
- the processing of personal data is carried out for medical and preventive purposes, in order to establish a medical diagnosis, provide medical and medical and social services, provided that the processing of personal data is carried out by a person professionally engaged in medical activities and obliged in accordance with the legislation of the Russian Federation to maintain medical confidentiality;
- processing of personal data is necessary to establish or exercise the rights of the subject of personal data or third parties, as well as in connection with the administration of justice;
- processing of personal data is carried out in accordance with the legislation on compulsory types of insurance, with insurance legislation.
2.5.2. The processing of special categories of personal data carried out in the cases provided for in paragraph 4 of Article 10 of the Federal Law No. 152 must be immediately terminated if the reasons for which their processing was carried out are eliminated, unless otherwise provided by federal law.
2.5.3. The processing of personal data on criminal records may be carried out by the Operator only in cases and in the manner determined in accordance with federal laws.
2.6. Biometric personal data
2.6.1. Information that characterizes the physiological and biological characteristics of a person, on the basis of which his identity can be established - biometric personal data - can be processed by the Operator only with the consent of the subject of personal data in writing.
2.7. Entrusting the processing of personal data to another person
2.7.1. The operator has the right to entrust the processing of personal data to another person with the consent of the subject of personal data, unless otherwise provided by federal law, on the basis of an agreement concluded with this person. The person processing personal data on behalf of the Operator is obliged to comply with the principles and rules for processing personal data provided for by Federal Law No. 152 and this Policy.
2.8. Processing of personal data of citizens of the Russian Federation
2.8.1. In accordance with Article 2 of the Federal Law of July 21, 2014 N 242-FZ “On amendments to certain legislative acts of the Russian Federation in terms of clarifying the procedure for processing personal data in information and telecommunication networks” when collecting personal data, including through information telecommunication network "Internet", the operator is obliged to ensure recording, systematization, accumulation, storage, clarification (updating, changing), retrieving personal data of citizens of the Russian Federation using databases located on the territory of the Russian Federation, except for the following cases:
- processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or law, to implement and fulfill the functions, powers and responsibilities assigned by the legislation of the Russian Federation to the operator;
- the processing of personal data is necessary for the administration of justice, the execution of a judicial act, the act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings (hereinafter referred to as the execution of a judicial act);
- processing of personal data is necessary for the execution of the powers of federal executive authorities, bodies of state extra-budgetary funds, executive authorities of state authorities of the constituent entities of the Russian Federation, local government bodies and the functions of organizations involved in the provision of state and municipal services, respectively, provided for by the Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services”, including registration of the subject of personal data on a single portal of state and municipal services and (or) regional portals of state and municipal services;
- the processing of personal data is necessary for the professional activities of a journalist and (or) the legitimate activities of a mass media outlet or scientific, literary or other creative activity, provided that the rights and legitimate interests of the subject of personal data are not violated.
2.9. Cross-border transfer of personal data
2.9.1. The operator is obliged to make sure that the foreign state to whose territory it is intended to transfer personal data provides adequate protection of the rights of the subjects of personal data before such transfer begins.
2.9.2. Cross-border transfer of personal data to the territory of foreign states that do not provide adequate protection of the rights of personal data subjects may be carried out in the following cases:
- availability of written consent of the subject of personal data to the cross-border transfer of his personal data;
- execution of a contract to which the subject of personal data is a party.
3. RIGHTS OF THE SUBJECT OF PERSONAL DATA
3.1. Consent of the subject of personal data to the processing of his personal
3.1.1. The subject of personal data decides to provide his personal data and consents to their processing freely, of his own free will and in his own interest. Consent to the processing of personal data can be given by the subject of personal data or his representative in any form that allows confirmation of the fact of its receipt, unless otherwise provided by federal law.
3.2. Rights of the subject of personal data
3.2.1. The subject of personal data has the right to receive from the Operator information regarding the processing of his personal data, unless such right is limited in accordance with federal laws. The subject of personal data has the right to demand from the Operator clarification of his personal data, blocking or destruction of it if the personal data is incomplete, outdated, inaccurate, illegally obtained or is not necessary for the stated purpose of processing, as well as take measures provided by law to protect his rights .
3.2.2. Processing of personal data for the purpose of promoting goods, works, services on the market by making direct contacts with the subject of personal data (potential consumer) using communication means, as well as for the purposes of political propaganda, is permitted only with the prior consent of the subject of personal data.
3.2.3. The operator is obliged to immediately stop, at the request of the personal data subject, the processing of his personal data for the above purposes.
3.2.4. It is prohibited to make decisions based solely on automated processing of personal data that give rise to legal consequences in relation to the subject of personal data or otherwise affect his rights and legitimate interests, except in cases provided for by federal laws, or with written consent of the subject of personal data.
3.2.5. If the subject of personal data believes that the Operator is processing his personal data in violation of the requirements of Federal Law-152 or otherwise violates his rights and freedoms, the subject of personal data has the right to appeal the actions or inaction of the Operator to the Authorized Body for the Protection of the Rights of Personal Data Subjects or in court .
3.2.6. The subject of personal data has the right to protection of his rights and legitimate interests, including compensation for losses and (or) compensation for moral damage.
4. ENSURING THE SECURITY OF PERSONAL DATA
4.1. The security of personal data processed by the Operator is ensured by the implementation of legal, organizational and technical measures necessary to ensure the requirements of federal legislation in the field of personal data protection.
4.2. To prevent unauthorized access to personal data, the Operator applies the following organizational and technical measures:
- appointment of officials responsible for organizing the processing and protection of personal data;
- limiting the number of persons allowed to process personal data;
- familiarization of subjects with the requirements of federal legislation and regulatory documents of the Operator for the processing and protection of personal data;
- organization of accounting, storage and circulation of media containing information with personal data;
- identification of threats to the security of personal data during their processing, formation of threat models based on them;
- development of a personal data protection system based on a threat model;
- use of information security tools that have passed the procedure for assessing compliance with the requirements of the legislation of the Russian Federation in the field of information security, in cases where the use of such means is necessary to neutralize current threats;
- checking the readiness and effectiveness of using information security tools;
- differentiation of user access to information resources and software and hardware for information processing;
- registration and accounting of actions of users of personal data information systems;
- use of anti-virus tools and recovery tools for the personal data protection system;
- application, where necessary, of firewall screening tools, intrusion detection, security analysis and cryptographic information protection tools;
- organization of access control to the Operator’s territory, security of premises with technical means for processing personal data.
5. FINAL PROVISIONS
5.1. Other rights and obligations of the Operator in connection with the processing of personal data are determined by the legislation of the Russian Federation in the field of personal data.
5.2. Employees of the Operator who are guilty of violating the rules governing the processing and protection of personal data bear material, disciplinary, administrative, civil or criminal liability in the manner prescribed by federal laws.