Who pays property taxes. Calculation and procedure for paying tax on property of legal entities

Corporate property tax is established tax code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) and the laws of the subjects Russian Federation, is put into effect by the laws of the constituent entities of the Russian Federation and from the moment of introduction it is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

By imposing the tax, the legislature(representative) the bodies of the constituent entities of the Russian Federation determine:

tax rate within the limits provided for by the Tax Code of the Russian Federation;
procedure and terms of tax payment.

The laws of the constituent entities of the Russian Federation may also establish features of the definition tax base individual objects are not movable property, tax benefits, grounds and procedure for their application by taxpayers.

Taxpayers are organizations that have property recognized as an object of taxation. The object of taxation is provided for Russian and foreign organizations.

Object of taxation for Russian organizations is movable and real estate accounted for on the balance sheet as fixed assets in accordance with the maintenance procedure accounting(Clause 1, Article 374 of the Tax Code of the Russian Federation). Property subject to taxation includes:

transferred to temporary possession (use, disposal or trust management);
contributed to the joint activity;

Object of taxation for foreign organizations depends on whether their activities are carried out on the territory of the Russian Federation through a permanent establishment or not. If the activity of the organization is associated with a permanent establishment, then the object of taxation is movable and immovable property (fixed assets), as well as property received under a concession agreement.

For foreign organizations that do not operate through permanent representative offices, real estate is recognized as an object of taxation:

located on the territory of the Russian Federation and owned by a foreign organization;
received under the concession agreement.

According to paragraph 1 of Art. 130 Civil Code Russian Federation (hereinafter - the Civil Code of the Russian Federation) real estate includes:

land;
subsoil plots;
everything that is directly connected with the earth;
buildings (structures, construction in progress);
subject state registration air and sea vessels, inland navigation vessels, space objects.

movable property things other than real estate are recognized, including money and securities(Clause 2, Article 130 of the Civil Code of the Russian Federation).

In accordance with Federal Law No. 202-FZ of November 29, 2012 “On Amendments to Part Two of the Tax Code of the Russian Federation”, as of January 1, 2013, movable property that was registered as fixed assets on January 1, 2013 did not belong to taxable items. Movable property accepted by the taxpayer for accounting as fixed assets prior to this date was the object of taxation and was subject to taxation.

According to the provisions of Federal Law No. 366-FZ of November 24, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain legislative acts Russian Federation" from 01.01.2015 movable property is subject to taxation(with the exception of certain items of fixed assets).

IT IS IMPORTANT

The objects of taxation are not fixed assets included in the first or second depreciation group in accordance with the Classification of Fixed Assets approved by the Government of the Russian Federation.

To the first depreciation group included fixed assets with a maturity beneficial use from one to two years inclusive. This is usually a short-lived property. To the second depreciation group includes fixed assets with a period of use from two to three years inclusive (computers, printers, servers, modems, network equipment for local area networks, production and household inventory).

Since 2015, these fixed assets have not been subject to taxation, regardless of when they were registered by the organization.

With regard to movable fixed assets of the third to tenth depreciation groups acquired in 2015, they are subject to taxation. However, they are subject to tax relief (with some exceptions). Relevant clarifications on this matter are given in the letter of the Federal Tax Service of Russia dated January 20, 2015 No. BS-4-11/503 "On the tax on property of organizations" (hereinafter - the letter of the Federal Tax Service of Russia No. BS-4-11/503). At the same time, the exemption applies to movable property accepted for accounting as fixed assets in 2013 and later.

The exemption does not apply only to movable property registered as a result of:

reorganization or liquidation legal entities;
transfers, including acquisition, of property between persons recognized as interdependent (clause 2, article 105.1 of the Tax Code of the Russian Federation).

Thus, if an organization received movable property during the reorganization or liquidation of a legal entity, then it has been a payer of property tax since 2015. in the usual way(Letters of the Ministry of Finance of Russia dated January 16, 2015 No. 03-05-05-01 / 503, December 29, 2014 No. 03-05-05-01 / 68233; letter of the Federal Tax Service of Russia No. BS-4-11 / 503).

Apparently, this rule is included in tax law so that enterprises do not reorganize or liquidate a legal entity in order to withdraw movable property from taxation.

NOTE

If an organization has changed its name in connection with bringing the constituent documents in line with the norms of the Civil Code of the Russian Federation, it has the right to use the exemption for movable property, that is, not to pay property tax on movable fixed assets registered in 2013 and later.

A detailed list of corporate property tax benefits is presented in Art. 381 of the Tax Code of the Russian Federation.

THE TAX BASE FOR TAX ON PROPERTY OF ORGANIZATIONS

To calculate the property tax of organizations, it is necessary to know the features of the formation of the tax base.

The tax base is defined as the average annual value of property recognized as an object of taxation (unless otherwise provided by Article 375 of the Tax Code of the Russian Federation).

For individual real estate objects, the tax base is determined as their cadastral value as of January 1 of the reporting year in accordance with Art. 378.2 of the Tax Code of the Russian Federation.

tax base as

If the tax base is the average annual value of property recognized as an object of taxation, then such property is accounted for at its residual value, formed in accordance with established order accounting, approved in accounting policy organizations.

If the residual value of the property includes monetary value future costs associated with this property, the residual value of the said property is determined without taking into account such costs.

If depreciation is not provided for individual items of fixed assets, the cost of these items is determined as the difference between their initial cost and the amount of depreciation. Depreciation is calculated according to the established norms of depreciation for accounting purposes at the end of each tax (reporting) period.

tax base as average annual property value (SgSt

CrSt = (OS 1 + OS 2 + OS 3 + OS 4 + ... + OS 12 + OS 13) / (12 + 1), (1)

where OS 1, OS 2, OS 3, ..., OS 12 - the residual value of the property on January 1, February 1, March 1, ..., December 1 tax period;

12 is the number of months of the tax period.

The residual value of property does not include the value of property for which the tax base is determined as the cadastral value.

Consider practical example calculation of the tax base as the average annual value of the property.

EXAMPLE 1

In the organisation retail located on the territory of the subject of the Russian Federation, residual value of the property according to accounting data on the 1st day of each month of the tax period was:

on January 1 - 200,000 rubles;
on February 1 - 190,000 rubles;
on March 1 - 180,000 rubles;
on April 1 - 170,000 rubles;
on May 1 - 160,000 rubles;
for June 1 - 150,000 rubles;
for July 1 - 140,000 rubles;
on August 1 - 130,000 rubles;
on September 1 - 120,000 rubles;
for October 1 - 110,000 rubles;
on November 1 - 100,000 rubles;
for December 1 - 90,000 rubles.

The residual value of the property as of the last day of the tax period (December 31) is 80,000 rubles.

Using formula (1), we define average annual property value:

(200 000 + 190 000 + 180 000 + 170 000 + 160 000 + 150 000 + 140 000 + 130 000 + 120 000 + 110 000 + 100 000 + 90 000 + 80 000) / (12 + 1) = 140 000 (rub.).

According to the results of the reporting period (the first quarter, six months, 9 months, calendar year) calculate average cost property. Calculation formula average property value for the reporting period (WedSt):

СрSt \u003d (OS 1 + OS 2) / (K + 1), (2)

where OS 1 is the residual value of the property on the 1st day of each month of the reporting period;

OS 2 - the residual value of the property on the 1st day of the month following the reporting period;

K - the number of months of the reporting period.

EXAMPLE 2

We use the data of example 1 and calculate the average value of the property of a retail organization for the reporting period.

Average property value:

for the first quarter:

(200,000 + 190,000 + 180,000 + 170,000) / (3 + 1) = 185,000 (rubles);

for the first half of the year:

(200,000 + 190,000 + 180,000 + 170,000 + 160,000 + 150,000 + 140,000) / (6 + 1) = 170,000 (rubles);

for nine months:

(200,000 + 190,000 + 180,000 + 170,000 + 160,000 + 150,000 + 140,000 + 130,000 + 120,000 + 110,000) / (9 + 1) = 155,000 (rubles).

NOTE

The legislative (representative) bodies of the constituent entities of the Russian Federation have the right not to establish reporting periods for tax (clause 3, article 360 of the Tax Code of the Russian Federation).

To determine advance payments and corporate property tax you need to know the tax rate.

tax rate established by the laws of the constituent entities of the Russian Federation and cannot exceed 2,2 % (provided that the tax base is the average annual value of the property).

It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) types of property recognized as an object of taxation.

For individual property items (public railways, main pipelines, power lines, etc.) reduced rates tax. Until 2013, these types of property were classified as preferential category property.

Advance payment at the end of each reporting period is equal to ¼ of the product of the relevant tax rate and the average value of property for the reporting period.

EXAMPLE 3

Based on the data of example 2, we calculate advance payments and the amount of property tax.

Advance payments for reporting periods:

for the first quarter:

1/4 × (185,000 rubles × 2.2% / 100%) = 1017.5 rubles;

for the first half of the year:

1/4 × (170,000 rubles × 2.2% / 100%) = 935 rubles;

for nine months:

1/4 × (155,000 rubles × 2.2% / 100%) = 852.5 rubles.

The amount of tax for the tax period:

140 000 rub. × 2.2% / 100% = 3080 rub.

At the end of the tax period, the difference between the amount of tax and advance payments is paid to the budget. It will amount to 275 rubles. (3080 - 1017.5 - 935 - 852.5).

Cadastral value as a tax base

The tax base for corporate property tax as a cadastral value is provided for in Art. 378.2 of the Tax Code of the Russian Federation. The cadastral value is approved in relation to the following types of real estate, recognized as an object of taxation:

administrative and business centers and shopping centers (complexes), as well as premises in them;
non-residential premises, which, in accordance with the cadastral passports of real estate objects or documents of technical accounting (inventory) of real estate objects, provide for the placement of offices, retail facilities, public catering and consumer services;
real estate objects of foreign organizations that do not operate in Russia through permanent representative offices, as well as real estate objects that are not related to the activities of these organizations in the Russian Federation through permanent representative offices;
residential buildings and residential premises that are not accounted for on the balance sheet as fixed assets in the manner established for accounting. These are, as a rule, houses, apartments purchased or built by the organization for resale, that is, those assets that are reflected in account 41 “Goods” and account 43 “Finished products”.

The cadastral value can be used as a tax base under the following conditions:

the actual use of the building (structure, structure) for business, administrative or commercial purposes. At least 20% total area this building (building, structure) in accordance with the cadastral passports of the relevant real estate objects or documents of technical accounting (inventory) of such objects provides for the placement of offices and related office infrastructure (including centralized reception rooms, meeting rooms, office equipment, parking lots);
the actual use of the building (structure, structure) for the purpose of accommodating trade facilities, catering facilities and (or) consumer services facilities is at least 20% of its total area for accommodating trade facilities, catering facilities and (or) consumer services facilities.

Cadastral value as a tax base for administrative, business and shopping centers, residential buildings, non-residential and residential premises is possible when two conditions are met simultaneously:

1) in the constituent entities of the Russian Federation at the location of these objects, a regional law has been adopted, which establishes the features of determining the tax base based on cadastral value;

2) these objects are included in the regional list of real estate objects, for which the tax base is determined as their cadastral value, approved by the authorized executive body of the constituent entities of the Russian Federation.

Regional list of objects real estate is established for a certain year no later than the 1st day of this year and does not change during this period. If during the year objects are identified that are not accounted for in this period, they are included in the list in the next year (clause 10, article 382 of the Tax Code of the Russian Federation). Therefore, no new objects are added to this list during the year. This is also confirmed by the letter of the Federal Tax Service of Russia dated April 28, 2015 No. BS-4-11/7315.

For such objects, property tax should be calculated in general in due course- based on the average annual value of the property.

Particular attention should be paid to the issue of the tax base in relation to residential buildings and residential premises recorded on the balance sheet of organizations as goods or finished products.

In accordance with the requirements of Federal Law No. 135-FZ of July 29, 1998 (as amended on July 13, 2015) “On Appraisal Activities in the Russian Federation”, the state cadastral valuation is carried out in relation to real estate registered in the state cadastre. On the basis of this law, the tax authorities in their letter dated April 23, 2015 No. BS-4-11 / [email protected]“On the Property Tax of Organizations” concluded that houses and residential premises recorded on the balance sheet of an organization as goods or finished products are subject to taxation at the cadastral value if:

these objects are taken into account in the state cadastre of real estate objects;
there is a relevant law establishing the calculation of the tax base for these objects.

If the law of the subject of the Russian Federation does not establish the specifics of determining the tax base based on the cadastral value in relation to such real estate, then it is not subject to corporate property tax.

The Ministry of Finance of Russia also gave the corresponding explanations (letters No. 03-05-05-01/19690 and No. 03-05-05-01/19749 dated April 8, 2015).

Considering the cadastral value as a whole as a tax base, the following should be noted.

If during the tax period the cadastral value changed, then this change is not taken into account for the current and previous tax period (paragraph 1, clause 15, article 378 of the Tax Code of the Russian Federation). This change is not taken into account in future periods (except for individual cases). The property tax of organizations should be charged on the basis of the new cadastral value, if it is revised:

due to a technical error made by Rosreestr ( cadastral chamber) when maintaining the state real estate cadastre. In this case, the changed cadastral value is taken into account from the beginning of the tax period in which the error was made;
by a court decision or a dispute resolution commission on the results of the determination cadastral valuation real estate objects. In this case, the new cadastral value, established by the court or commission, is taken into account starting from the tax period in which the application for revision of the cadastral value was submitted, but not earlier than the date of entering information into state cadastre real estate.

When calculating the tax base based on the cadastral value of an object, the share and period of ownership of such an object are taken into account.

If the cadastral value of the premises owned by the organization is not determined, but the cadastral value of the building in which it is located is determined, then the taxpayer calculates the cost of the premises on one's own. In this case, the tax base is calculated as a share of the cadastral value of the building in which the premises are located, corresponding to the share of the area of the premises in the total area of the building.

If the taxpayer owns the object during an incomplete tax period, the tax base is calculated taking into account special coefficient(Clause 5, Article 382 of the Tax Code of the Russian Federation). Coefficient (To) is calculated as follows:

K \u003d K 1 / K 2, (3)

where K 1 - the number of full months of ownership of the object;

K 2 - the number of months in the tax (reporting) period.

From 01.01.2016 organizations owning real estate objects on the right of economic management should evaluate these objects on the basis of the cadastral value (in 2014-2015, the assessment was made on the basis of the average annual value of the property).

For property contributed to the share investment fund and included in the relevant regional list, the tax base as a cadastral value is applied from 01/01/2015 (letter of the Federal Tax Service of Russia dated 05/08/2014 No. BS-4-11 / [email protected]"On the tax on property of organizations").

Not later than the 1st day of the next tax period for property tax, the approved regional list must be posted on the official website of the authorized executive body of the constituent entity of the Russian Federation.

Information on the cadastral value of a property included in the regional list can be obtained on the Rosreestr website ( www.rosreestr.ru). For tax purposes desirable official information on the cadastral value of the property or a certificate as of the 1st day of the tax period.

In 2014, four subjects of the Russian Federation adopted the corresponding regional law on the cadastral value of property (Moscow, Moscow, Amur and Kemerovo region). In 2015, relevant laws were adopted in another 30 constituent entities of the Russian Federation. However, in four constituent entities of the Russian Federation, the regional list was not approved, and in the Ryazan region the law came into force on 01/01/2016.

For the city of Moscow, the list of objects, the tax calculation for which is based on the cadastral value, was approved by Decree of the Government of Moscow dated November 28, 2014 No. 700-PP (effective from January 1, 2015).

Property tax rates depend on the tax base. If the tax base is the cadastral value of the property, then the tax rate cannot exceed:

for the city federal significance Moscow: in 2014 - 1.5%, in 2015 - 1.7%, in 2016 and subsequent years - 2.0%;
for other subjects of the Russian Federation: in 2014 - 1%, in 2015 - 1.5%, in 2016 and subsequent years - 2.0%.

ON A NOTE

The Moscow government has revised the tax rates that will be applied when calculating the tax in 2016-2018. at cadastral value. In particular, the previously established rate for 2016 was reduced from 1.5% to 1.3%, for 2017 — from 1.8% to 1.4%, and for 2018 — from 2.0% to 1.5%. %.

The specified tax rates are applied with a coefficient 0,1 in a relationship non-residential premises in case they simultaneously meet the following criteria:

located in buildings (structures, structures), the tax base for which is determined as their cadastral value;
are used to accommodate public catering facilities, retail facilities, consumer services, for the implementation banking operations for servicing individuals, tourism activities (activities of a tour operator or travel agent to conclude an agreement on the sale of a tourist product with a tourist), activities in the field of performing arts, activities of museums, commercial art galleries and (or) activities in the field of film demonstration;
are located on the basement, first and (or) second floors of buildings (buildings, structures) directly adjacent to pedestrian zones of citywide significance or to streets with heavy pedestrian traffic. The list of pedestrian zones and streets with heavy pedestrian traffic is approved by the Moscow Government.

We will show the calculation of property tax based on the cadastral value of the object using an example.

EXAMPLE 4

As of 01/01/2015, the organization's balance sheet includes a real estate object - a building shopping center. The cadastral value of the object is 50,000,000 rubles, the tax rate is 1,2 % .

The amount of property tax for 2015. will be:

RUB 50,000,000 × 1.2% / 100% = 600 000 rub.

Down payments are the product of the tax rate and one quarter of the cadastral value of the property.

Advance payments for reporting periods:

for the first quarter:

for the first half of the year:

1/4 × 50,000,000 rubles × 1.2% / 100% = 150,000 rubles;

for nine months:

1/4 × 50,000,000 rubles × 1.2% / 100% = 150,000 rubles.

Amount of advance payments for the reporting periods will be:

150 000 rub. × 3 = 450 000 rub.

At the end of the tax period, the organization will pay tax to the budget in the amount of 150 000 rub. (600,000 rubles - 450,000 rubles).

PROCEDURE AND TERMS OF PAYING TAX, ADVANCE PAYMENTS FOR TAX

The property tax of organizations and advance tax payments are subject to payment in the manner and terms statutory subjects of the Russian Federation.

For property located on the balance sheet of a Russian organization, tax and advance tax payments are paid to the budget at the location of this organization (taking into account the specifics provided for in Articles 384, 385 and 385.2 of the Tax Code of the Russian Federation).

Foreign organizations, carrying out activities in the Russian Federation through permanent representative offices, in respect of the property of permanent representative offices, pay tax and advance payments at the place of registration of representative offices with tax authorities.

If the tax base is determined as the cadastral value of the property, then the payment of tax and advance payments is made at the location of the immovable property.

IT IS IMPORTANT

Tax calculations for advance payments are submitted no later than 30 calendar days from the end date of the relevant reporting period, tax returns - no later than March 30 of the year following the expired tax period.

It should be noted that at present there are cases when the courts make decisions on the illegal inclusion of the buildings of organizations in the list of real estate objects for which the tax base is the cadastral value (Definition Supreme Court RF dated March 4, 2015 No. 5-APG 15-4).

The letter of the Federal Tax Service of Russia No. BS-4-11/7315 dated April 28, 2015 “On the tax on property of organizations” notes the following: if a decision is made to exclude an object of real estate illegally included in it from the list, then the tax base for this object in the relevant tax period is defined as the average annual cost. In this case, the tax base is not adjusted.

If the tax return has already been submitted at the time of the court decision, then the organization must submit to tax office updated tax return. This must also be done in the case when, as a result of the recalculation, an overpaid amount of tax was revealed.

The peculiarities of the calculation of corporate property tax do not allow for an appropriate adjustment of the tax base of the previous year in the current tax period.

G. A. Gorina, prof. Department of Taxes and Taxation of the PRUE G. V. Plekhanova, Ph.D. economy Sciences

The property tax of organizations refers to regional ones. The subjects of the federation are in charge of independently setting rates, terms, payment procedures, benefits for this type of taxation of enterprises within the framework of the provisions defined by Ch. 30 of the Tax Code of the Russian Federation.

What property of enterprises is taxed

Property tax payers are organizations that own property on the basis of the right of ownership, temporary use, trust management and other legal grounds. Including foreign enterprises that have real estate in the territory of the Russian Federation or work in our country through permanent representative offices. Property tax applies primarily to organizations that use common system taxation.

The objects of the LLC property tax include movable and immovable property that is on the balance sheet of the organization as fixed assets (buildings, structures, equipment, vehicles, etc.), with the exception of:

land and natural resources;
cultural heritage items;
property related to nuclear and radioactive materials;
ships included in the Russian ship registry;
space objects;
fixed assets in the form of movable assets accepted on the balance sheet after January 1, 2013;
fixed assets leased after January 1, 2014.

As for the leased property acquired by the organization before 2014, the property tax payer is the company on whose balance sheet these assets are listed. That is tax burden may also be borne by the lessor, if such a condition is provided for in the leasing agreement.

For property located in a region other than the location of the organization or its separate subdivision, the tax is calculated separately. The same applies to objects taxed at different rates.

The procedure for reporting on property tax of organizations

The tax period for corporate property tax is 1 year. Reporting periods under the Tax Code of the Russian Federation are the first quarter, six months and 9 months, unless otherwise provided by the budgetary legislation of the subject of the federation. Establishment of reporting deadlines for this type taxation of organizations is at the discretion of regional authorities: by their decision, quarterly reporting may not be applied on the territory of a subject of the federation.

At the end of each reporting period, taxpayers must, within 30 calendar days, submit reports in the form of calculation of advance payments to the FTS inspectorate at the location of the organization, branches that have own balance, and remote real estate. An enterprise property tax return is submitted once after the expiration of the tax year - until March 30.

Major taxpayers file property declaration in tax authority who registered them as such.

Calculation of the property tax base

To determine the tax base, the average annual value of taxable property is taken. For the purposes of calculating the base, an asset is accounted for at its residual book value, for fixed assets not subject to depreciation - at its original value minus depreciation.

The base for the object of taxation for calculating the advance payment for the reporting period is determined by the formula:
СSt \u003d (OS1 + OS2 + ... + OSn + OS n + 1) / (n + 1), where:
СSt - average cost;
OS - the residual value of the fixed asset on the 1st day of each of the months included in the reporting period;
n is the number of months in reporting period.

The corporate property tax base is calculated as follows:
SGSt \u003d (OS1 + OS2 + ... + OSn + BS) / (n + 1), where
SGST - average annual cost;
OS - residual value on the 1st day of each month of the tax year;
BS - the residual (book) value of the fixed asset at the end of the tax period (in general cases - as of December 31);
n is the number of months in the tax period.

According to Art. 378.2 of the Tax Code of the Russian Federation in relation to certain types assets, a special procedure for calculating the tax base is applied - not the residual, but the cadastral value of objects is taken as the basis for calculations:

shopping and business centers;
non-residential real estate, formally or actually intended to accommodate office, retail and other commercial space;
property owned by foreign companies.

The procedure for calculating property tax

Each region independently sets the rates for property taxation of firms, including the right to give relief certain categories taxpayers to introduce differentiated rates. According to the Tax Code of the Russian Federation, the maximum tax rate is 2.2% (Article 380).

For some types of fixed assets (railways, pipelines, power grids), restrictions on property rates are legally established:

for 2015 - 1%;
for 2016 - 1.3%;
for 2017 - 1.6%;
for 2018 - 1.9%.

For real estate, in respect of which the tax base is calculated from the cadastral value, the marginal rate in 2015 is 1.7% and 1.5% for Moscow and the regions, respectively, and from 2016 - no more than 2%.

If the subjects of the federation do not set their own rates, the calculation is made at the rates fixed by the all-Russian legislation.

The calculation of corporate property tax consists in simply multiplying the value of the calculated base by interest rate operating in the region. From the resulting amount, it is necessary to subtract the amounts of paid advance contributions in order to obtain a payment payable to the budget at the end of the fiscal year.

In turn, the amount of the advance payment for property taxation at the end of each quarter is determined as:
AP \u003d SST * NS, where
СSt - the average cost of the object for the reporting period;
HC - tax rate in%.

For example, it looks like this: LLC purchased a laptop and put it on balance sheet on January 1 at a cost of 25,500 rubles. The accounting department calculated that depreciation for this fixed asset is 625 rubles. monthly. Thus, the tax base for the 1st quarter will be determined based on the following data:

OS1 = 25500 rubles. (for January 1);
OS2 \u003d 25500- 625 \u003d 24875 rubles. (for February 1);
OS3 \u003d 24875 - 625 \u003d 24250 rubles. (as of March 1);
OS4 \u003d 24250 - 625 \u003d 23625 rubles. (as of April 1).
СSt \u003d (25500 + 24875 + 24250 + 23625) / 4 \u003d 18,656 rubles.
AP \u003d 18656 * 2.2% \u003d 410 rubles. - the amount of the advance payment for the 1st quarter on the property tax of the LLC.

Payment of advance payments and the amount of the annual fee to be paid to the budget is carried out within the time limits established by regional laws.

Ownership of movable and immovable property is an inalienable honor of life modern man. The same goes for taxes on property. What property is taxed? Who has benefits? How to calculate property tax? Get comprehensive answers from this article.

The tax legislation has established property tax, which are subject to commercial and residential real estate, cars, other vehicles. Depending on the payer, property tax is levied on the property of private and state enterprises, individuals, organizations.

Personal property tax in 2019-2019

Chapter 32 of the Tax Code of the Russian Federation regulates general provisions on the taxation of individuals, establishes a list of subjects and objects, rules, the procedure for determining the tax base, rates, benefits and methods of calculating tax, the timing of its payment.

Property tax is considered local and paid physical. persons annually until 01.01. next tax period, after receiving a notification from tax service. The payment is paid at the location of the object. You should know that the tax period is 12 calendar months.

Taxpayers are considered to be persons who have the right of ownership of such objects:

private household;
an apartment, except for those that are part of an apartment building;
unfinished housing;
garage;
other buildings and structures.

The tax base is calculated taking into account the cadastral and inventory value.

When calculating the tax, the cadastral value of property acquired or built before the beginning of the current tax period (before 01.01.) is taken into account. If the object was built within current period, for which should be provided tax reporting, then the cost established at the time of its state registration is taken.

When the cadastral value changes during the reporting period, such changes are not taken into account when determining the tax base. If the changes occurred due to technical failures and errors, then the calculation is repeated, according to the correct data.

How is the tax base determined in specific cases?

Establishes that the tax base is defined as its inventory value, calculated taking into account the deflator coefficient on the basis of the latest data on the inventory value submitted in the prescribed manner to the tax authorities before March 1, 2013.

Rates are also determined on the basis of the tax base, based on the calculation of the value of the object. For property, the value of which is determined from the cadastral list, 0.1-2% is set (depending on the type of object), and by decision of the municipal authorities it can be increased up to three times.

When determining the inventory value for calculating the tax base, the rates multiplied by the deflator coefficient are taken into account:

up to 0.1% for objects up to 300 thousand rubles;
0.1-0.3% - 300-500 thousand rubles;
0.3-2% - from 500 thousand rubles.

Legislation provides for differentiated rates, which depend on the type of object, its location and territoriality.

Benefits for individuals when paying property tax

Art. 407 of the Tax Code establishes a list of persons who are entitled to tax benefits:

Heroes of the USSR.
Disabled people (1st, 2nd groups, childhood).
Military personnel, members of their families who have lost their breadwinner.
Socially unprotected categories of the population.
Pensioners (60-year-old men and 55-year-old retired women).
Persons who received a high dose of radiation.
Individuals who carry out labor activities in the field of creativity and science.
Owners of residential properties with an area of up to 50 sq.m., intended for farming.

If a person is entitled to several types of benefits, then he is granted one benefit for one type of real estate.

Property tax of legal entities 2019

According to Chapter 30 of the Tax Code, corporate property tax is obligatory paid by legal entities in the territory of a constituent entity of the Russian Federation.

Since 2017, corporate property tax payers are companies that have taxable property (clause 1, article 373 of the Tax Code of the Russian Federation). What is this property? This is movable and immovable property, which is used as a fixed asset (clause 1, article 374 of the Tax Code of the Russian Federation). It can be with the company for various reasons (transferred for temporary possession, use or disposal, as well as for trust management, or contributed to joint activities). This property must be taken into account on the balance sheet of the company. Apart from Russian companies pay property tax foreign companies, both having permanent representations on the territory of the Russian Federation, and not having them. Companies that use special mode taxation (clause 3 of article 346.1, clause 2 of article 346.11 and clause 4 of article 346.26 of the Tax Code of the Russian Federation).

Characteristics of the property tax of organizations

Legal entities are taxpayers. persons who are owners of commercial objects. Art. 373 defines that the organizers of the last Olympic and Paralympic Games in Sochi, national football institutions and organizations (for example FIFA), their other subsidiaries cannot be payers.

Tax and reporting periods

The tax period is considered to be one year. The reporting period is divided into quarterly (for the first 3 months), six months and nine months. Terms of payment of property tax: advance payments are paid according to reporting periods, and the entire tax is paid on the deadline for submitting the declaration (see below).

Objects and rates of corporate property tax

0% - for main gas pipelines, technological facilities and facilities that have been put into operation since 01/01/2016, are owned by legal entities or are located in Yakutia, the Amur or Irkutsk region.
1% - for property located in cities of non-federal significance, the established cadastral value for 2014;
1,5% - for facilities located in cities of federal significance (for 2015) and non-federal (for 2017);
1,7% - federal significance with fixed cost in 2017;
2% - for all objects in 2017 and subsequent years.

Tax incentives for corporate property tax

The following legal entities do not pay tax:

Organizations of a penitentiary nature that provide legal services.
Religious sects and foundations.
Organizations for the disabled.
Pharmaceutical enterprises whose activities are related to the production of products to combat epidemics.
Manufacturers of prosthetic and orthopedic devices.
State scientific centers.
Other additional benefits under code 2012000 (Article 381 of the Tax Code).

Calculation of corporate property tax

The payment amount is calculated after the period has passed as the established rate multiplied by the tax base - the property specified in section 2 of the Declaration (do not forget to put down the appropriate code for the type of property). The amount of tax paid to the state is set minus advance payments made during the entire tax period.

The amount of the advance payment is considered as a quarter of the product of the rate for the average cost of the object, established for a particular reporting period. These calculations are submitted within next month(until the 30th day) after the end of the reporting period.

The property tax declaration is submitted to the Federal Tax Service no later than March 30 of the year following the tax period.

An example of calculating property tax:

Fiesta LLC was established in 2013. The tax rate is 1.5%. The reporting period is a quarter, and the tax period is a year. The cadastral value at the time of the establishment of the enterprise amounted to 140 million rubles, in January - 140 million, February - 145 million, March - 139 million, April - 137 million, May - 141 million, June - 143 million, July - 140 million, August - 145 million, September - 139 million, October - 135 million, November - 138 million, December 1 - 139 million, December 31 - 141 million rubles.

The tax base for the first quarter is:

(140+145+139+137)/4=140.25 million rubles

Results of the first half of the year:

(140+145+139+137+141+143+140)/7=140.7 million rubles

Results of 9 months:

(140+145+139+137+141+143+140+145+139+135)/10=140.4 million rubles

The average annual residual value is:

(140+145+139+137+141+143+140+145+139+135+138+139+141)/13=140.15 million rubles

Amount of tax payable:

140.15 * 1.5% = 2.1 million rubles
Tax postings
D 91 K 68- tax charged

D 68 K 51- the amount of tax transferred to the budget
KBC penalties on property tax
182 1 06 02010 02 2100 110 - penalty code for the taxation of property included and not included in unified system gas supply.

In Russia, in accordance with the law, citizens of certain categories can receive tax benefits in relation to the private property of individuals.

The tax is calculated depending on the cadastral, and not the inventory value of the property.

The legislative framework

A description of this tax, as well as the benefits due to its payment, can be found in federal law No. 2003-1 "On taxes on property of individuals"(9.12.1991), which by now includes a number of amendments and changes. Also, in sufficient detail the information necessary for owners is contained in the Tax Code of the Russian Federation (Articles 399-409): on payers, objects of taxation, tax rates, benefits, the procedure for determining property tax and its payment, etc.

Property tax is calculated individuals in the inspection at the location of the objects owned, after which the owner is sent tax notice, which contains the amount and tax calculation data.

Owners are now tax notice single form, which reflects data on transport, land taxes and personal property tax.

In the line corresponding to the property tax, you can see data on the year of calculation, taxable property and its location, the size of the tax base, rate, share in the right, benefits and the total tax amount. Information about the property held by citizens is contained in the bodies of Rosreestr.

This type of tax applies to the following property: apartments or rooms, houses, garages, cottages, as well as other buildings. The tax is also calculated on shared ownership with the participation of the above objects.

Until 2016, the inventory value of taxable objects as of the beginning (January 1) of each year served as the tax base for calculating the tax on their property for individuals. You can find out the inventory value of the property for the period up to January 1, 2013 at the BTI branches (an appropriate certificate is issued). The information provided on the website of the Federal Tax Service of Russia will help you find out the tax debt.

In some cases it happens property tax recalculation citizens for previous years in the direction of increasing the amount. This is due to an increase in the inventory value of real estate and untimely submission of the necessary information from the BTI. It should be noted that recalculation is allowed for no more than three years.

If it is necessary to calculate the tax in relation to fractional ownership , then each proportionate share is taken from a certain citizen (determined by multiplying the inventory value of the object by the corresponding share). The tax on common joint property is divided equally among all owners.

It is not uncommon for citizens to not be notified of the need to pay taxes. government bodies on time with appropriate notifications. Then they are required to pay no more than three years prior to receiving a notification from the tax office. For overpaid tax, owners can be carried out refund according to established order.

tax rates

Tax rates for the property of individuals are approved by the authorities local government, and regional laws, if we are talking about Moscow and St. Petersburg.

At the same time, rates cannot exceed the limits set at the federal level. The website of the Federal Tax Service will allow you to get acquainted with local tax rates in more detail when referring to the relevant section.

On determination of the tax rate The considered type is influenced by factors such as the inventory value and the very number of objects owned by one owner. In the latter case, the calculation proceeds from the total value of the property.

In order to determine the tax rate applicable to a particular property object or objects, it is necessary to know them. total inventory value, which will also be multiplied by the deflator coefficient, which is equal to 1,425 .

For 2019, the calculation of property tax was applied reduction factor 0.4 with the exception of real estate related to the field of trade, public catering and consumer services.

Starting from 2015 in some subjects of the Russian Federation this tax citizens calculated by cadastral value objects. Gradually, until 2019, it is planned to calculate the tax base based on the cadastral value in all regions without exception. You can find out this value in the authorities and on the Rosreestr website. It is also permissible to challenge the value of the property if the owner does not agree with it.

If the tax is calculated on the basis of the cadastral value, then the following are provided: tax deductions in relation to various residential facilities: rooms - 10 sq.m.; apartments - 20 sq.m.; houses - 50 sq. m.

In addition, the authorities of cities such as Moscow, St. Petersburg and Sevastopol have the right to increase the amount of tax deductions.

If the tax base is negative, it is assumed to be zero for the convenience of calculating the amounts that will need to be paid to citizens in order to comply with tax laws.

Property tax at cadastral value assumes a three-level rate:

0.1% - regarding residential buildings and other premises for living, garages, parking spaces, as well as objects that have not yet been completed;
0.5% - for all other objects;
2% - for elite expensive real estate, cadastral price which is more than 300 million rubles, as well as shopping centers.

At the same time, regional authorities can reduce the rate to 0 or raise it to 0.3%.

In order to avoid a sharp jump in the tax burden in the regions until 2019, a rule will be applied according to which the tax will increase annually by no more than 20%, after which this coefficient will be canceled.

Tax dates and periods

Property tax is subject to accrual to citizens every year and the basis for certain values is data on the value of real estate, taking into account the coefficient, which is called the deflator to take into account inflationary trends in the economy. Tax payment must be made no later than 1 December of the year following the tax year.

Behind late payment interest may be charged on the amount of the arrears. For non-payment of tax, a citizen can be fined, subject to confiscation of property, and in some cases - criminally liable.

Period, for which property tax is paid, is determined from the time of its acquisition:

If the object was owned for a whole year, then the same period is taken as a basis.
In case of ownership of property for less than a year, the tax is paid from the month of registration of ownership.
Upon receipt of an inheritance - from the month of its opening.
If the property was recently built, then the tax must begin to be paid from the beginning of the year, which is counted for the year of construction.
In case of sale, destruction or destruction of property, the collection of tax is terminated from the beginning of the month in which the property no longer belongs to the owner or has ceased to exist.

Who is entitled to tax benefits and how much?

Tax incentives for this tax are subject to detailed regulation using Article 407 of the Tax Code of the Russian Federation.

The tax exemption is the following categories of citizens:

Objects preferential taxation may perform:

an apartment or a room in an apartment;
special premises or structures used for creative activities;
economic building or structure, with an area of less than 50 square meters. m per land plots for personal utility dacha economy, horticulture, horticulture or IZHS;
garage or car space.

Privileges provided for the entire amount of tax levied on the object owned. Also, it should not be used by the owner in business activities.

To exercise your right to a personal property tax credit, you must provide any tax authority with the following: the documents: an appropriate application, passport, pension certificate, title documents for property, technical or cadastral passport object.

However, if statement for a benefit was issued by a citizen before December 31, 2014, there is no need to re-submit documents. If a citizen could not exercise his right to benefits on time, then he has the right to apply to the tax office with a request to recalculate the amount of tax and return overpaid Money(no more than three years).

If a citizen who is entitled to tax benefits has several objects of taxation, then benefits are provided in relation to an object of one type to choose from. Until November 1 of the year, which will be the tax period for applying the benefit, beneficiaries provide a notification of the selected objects of taxation for the purpose of assigning benefits for the property tax of individuals. If the relevant notification is not provided on time, the tax benefit will be assigned to one object of each type, for which the tax amount will be maximum.

The tax code provides for a number of benefits for pensioners. This category citizens can receive benefits (tax exemption) regarding the following objects of taxation:

The right to a benefit is given to pensioners in relation to one of the objects for each category, for example, if a citizen owns an apartment, a summer house and a garage, then he is completely exempt from paying property tax to individuals. persons. If a citizen has two houses, then in relation to one of them, he will have to pay a tax on his choice.

However, there are cases when pensioners are required to pay taxes to the state:

If the value of the property exceeds 300 million rubles;
The property, for which there could be a tax benefit, is used in entrepreneurial activities.

In a relationship land plots tax benefits for pensioners are established by the authorities of each individual region, for detailed information, please contact the territorial office of the Federal Tax Service.

Local authorities also have the right to determine additional categories of beneficiary citizens, for example,.

Actual changes in the calculation of property tax are presented in the following video:

Tax from legal entities, general, property.

Corporate property tax was introduced in Russia in 1992. From January 1, 2004 legislative framework taxation of property of organizations are enshrined in Chapter 30 of the Tax Code and the laws of the constituent entities of the Russian Federation. When introducing a tax on the territory of the corresponding subject of the Federation, regional authorities determine the tax rate within the limits established by the Tax Code, the procedure and terms for paying the tax. Regional authorities are also given the right to provide additional tax breaks in addition to those provided at the federal level. In Moscow, the tax is levied on the basis of the Law of the City of Moscow dated November 5, 2003 No. 64 “On the tax on property of organizations”.

Consider the main and optional elements of the corporate property tax.

Corporate property tax payers

The tax payers are organizations with property recognized as an object of taxation in accordance with Art. 374 NK.

Object of taxation for Russian organizations and foreign organizations operating in Russia through permanent representative offices, movable and immovable property is recognized, which is accounted for on the balance sheet as fixed assets.

For foreign organizations that do not operate in Russia through permanent employment contracts. object is recognized as located on Russian territory immovable property owned by the said foreign organizations and received under a concession agreement.

Not recognized as an object of taxation:

land plots and other objects of nature management (water bodies and other natural resources);
property owned by the right of operational management federal authorities executive power, in which the military and (or) equivalent service is provided by law, used by these bodies for the needs of defense, civil defense, security and law enforcement in Russia.

Tax period of corporate property tax

The tax period is calendar year.

Reporting periods are the first quarter, half year and nine months of the calendar year. The authorities of the constituent entities of the Federation have been given the right not to establish reporting periods.

The tax base in accordance with Art. 375 of the Tax Code is defined for Russian and foreign organizations operating in Russia through a permanent establishment as the average annual value of property.

When determining the tax base, the following value of the property is taken into account:

for property subject to depreciation, its residual value is accepted, formed in accordance with the established accounting procedure approved in the accounting policy of the organization;
for property not subject to depreciation, the value of these objects for tax purposes is determined as the difference between their initial cost and the amount of depreciation calculated according to the established depreciation rates for accounting purposes at the end of each tax (reporting) period. Such property includes objects housing stock, external improvement, forestry, road management, specialized facilities for navigation, etc., fixed assets from non-profit organizations.

The average value of property for the reporting period is determined as the quotient of dividing the amount obtained by adding the values of the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period, by the number of months in the reporting period, increased by unit.

The average annual value of property for a tax period is determined as the quotient of dividing the amount obtained as a result of adding the residual value of property on the 1st day of each month of the tax period and the last day of the tax period by 13.