Tax rates on property of organizations. Corporate property tax: specifics of calculating and paying tax
Property tax to the budget Russian Federation paid from any object owned by the company. It is a percentage of the assessed cadastral value of the organization's property.
Legal entities, unlike individuals, are required to fill out and submit a declaration to Tax Service on one's own. Charged interest rate set by regional authorities, but should not exceed the limits specified in the Tax Code.
Who is obligated to pay property tax
Legal entities are obliged to pay tax on the property of an enterprise, which is recognized as an object of taxation in accordance with Article 30 of the Tax Code of Russia.
According to the law, the tax is levied:
- From domestic entrepreneurs. They pay tax on all property for which the right of ownership is registered, as well as on real estate or movable property transferred to temporary management.
- From foreign citizens conducting business on the territory of the Russian Federation. If the property is included in the fixed assets of a foreign organization, it pays a property tax. Objects located in Russia are also subject to taxation, despite the fact that the entrepreneur does not conduct business in our country.
There are exceptions to every rule.
On the basis of Article 374 of the Tax Code, the following are exempted from depositing money into the country's budget:
- contractors preparing sports facilities for the 2018 soccer world championship;
- businessmen included in the organizing committee of the world championship;
- various communities of people with disabilities;
- religious organizations;
- firms that make medicines.
In order for a pharmaceutical company not to pay a property tax, this type of activity must be officially recognized as the main one. The listed benefits are guaranteed by the Tax Code and cannot be canceled. local authorities.
How to calculate property tax debts to legal entities
Calculation of the tax is not complicated, but it requires knowledge of economic terms, the most important of which is. It characterizes the average value of the registered property for a certain period of time - one year.
If the property is located in different parts of the country, separate counting is used. This is due to the different tax rates between regions. For large investments the tax base decreases in accordance with the size of the financial project.
Federal property tax rate is not more than 2.2%. Municipal authorities cannot collect taxes from entrepreneurs at rates that exceed those established by the government.
Often, local authorities apply a heterogeneous tax rate for different branches of business operating in the region. For example, for transport communications (power lines, pipelines and railways) in 2016, a tax rate of 1.3% is adopted.
To calculate the amount, find out the current tax rate in the region and the average annual price of the property. The value of the property is determined by adding the number of months for reporting period To residual value property. In this case, the period between the first and the last day of the reporting year is taken.
After the establishment of intermediate values, they proceed to determine the amount to be paid to the budget.
They take the calculated value of the property and multiply it by the rate in force in a specific region of Russia:
- Tax = property value * tax rate
When determining the price of registered property, enterprises are allowed to use a cadastral valuation. This data is obtained from Rosreestr. Why you need to contact the Tax Service of Russia. Information is published in full on the website of the municipality government.
When to pay property tax
I pay the property tax in installments. Regional authorities establish required time that look like this:
- payers at cadastral value taxable period divided into three advance payments: the first, second and third quarters of the current year;
- at the end of the tax period, the entrepreneur pays the remainder of the funds not paid to the state.
The amount of the advance to be paid is one fourth of the calculated amount due to the state.
The final payment amount is equal to the difference between the money already paid for the three advance payments and overall size property tax. When a company loses ownership of a property, the tax is calculated over the time during which the management of the company disposed of the property.
Before visiting the Federal Tax Service of the Russian Federation individual entrepreneur fills in the tax return with his own hand. It is the main accounting document and is filed at the place of registration of taxable property.
A tax return is submitted by organizations in the form of:
- an advance report, which is provided within 30 days after the expiration of a three-month period;
- the final declaration, due no later than the end of March.
Terms of payment of property tax by legal entities:
- the tax closes no later than March 30 after the end of the reporting period;
- money is paid every quarter, but the deadline for payment is one month from the date of the end of the agreed period.
Tax legislation is constantly being improved. The government is making adjustments to ensure that the collection mechanism is consistent with the current situation.
Thus, the law No. 366, approved on November 24, 2014, changed the methods of taxation:
- If the property entered the balance sheet of the enterprise at the beginning of 2013, no tax is levied on it. The exception is cases of reorganization of the company or its liquidation.
- Taxable items are considered fixed assets of the enterprise included in the first two groups of depreciation.
- The price recorded in the state register is not equal to the real estate base in mutual investment funds.
- Potential expenses included in the fixed assets of the company are not taxed.
It does not matter which state's passport is carried in the pocket by a legal entity leading entrepreneurial activity in Russia. Everyone should pay for the property. Those who do not immediately understand this will lose more in the future. After all, for non-fulfillment of requirements Tax Code penalties are provided.
Organizations is a tax on movable and non movable property(including property transferred into temporary possession, use, disposal or contributed to joint activities).
The accounting procedure for fixed assets is regulated by Federal law No. 129-FZ "On Accounting", Regulations on accounting"Accounting for fixed assets" PBU 6/01 (approved by Order of the Ministry of Finance of the Russian Federation No. 26n).
The object of taxation for foreign organizations operating in the Russian Federation through permanent missions is movable and immovable property related to fixed assets.
At the same time, for the purposes of calculating property tax, foreign organizations keep records of taxable items in accordance with the accounting procedure established in the Russian Federation.
The object of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent missions "is the immovable property located in the territory of the Russian Federation that belongs to the specified foreign organizations on the basis of ownership (clause 3).
Are not recognized as objects of taxation:
Land plots and other objects (water bodies and other Natural resources);
property belonging to the right of economic management or operational management federal authorities executive power, which legislatively provides for a military and (or) service equivalent to it, used by these bodies for the needs of defense, civil defense, security and law enforcement in the Russian Federation.
The tax base
The tax base is defined as the average annual value of property recognized as an object of taxation.In determining tax base Russian organizations and foreign organizations operating in the Russian Federation through permanent missions, property recognized as an object of taxation is accounted for at its residual value formed in accordance with the established accounting procedure approved in, that is, equal to the difference between initial cost fixed assets and the amount of accrued depreciation.
If depreciation is not provided for individual items of fixed assets, then their value for tax purposes is determined as the difference between the initial cost and the amount of depreciation calculated according to established rates for accounting purposes at the end of each tax (reporting) period.
The tax base in relation to objects real estate foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as in relation to immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions, the inventory value of these objects is recognized according to the data of the technical inventory authorities.
Authorized bodies and specialized organizations that carry out accounting and technical inventory of real estate objects are required to report to tax authority on the location of the specified objects information about inventory value of each such object located on the territory of the corresponding constituent entity of the Russian Federation, within 10 days from the date of assessment (revaluation) of these objects.
The tax base for each of the above-mentioned real estate objects of foreign organizations is taken to be equal to the inventory value of this real estate object as of January 1 of the year that is the tax period.
The tax base at the place of registration of foreign organizations that do not operate in the Russian Federation through permanent missions, is determined based on the value of the following property:
The cost of property located on the territory of the Russian Federation;
the value of property located in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation).
The tax base is reduced by the amount completed for the construction, reconstruction and (or) modernization of commissioned, reconstructed and (or) modernized navigable hydraulic structures located on the inland waterways of the Russian Federation, port hydraulic structures, air transport structures (except for the centralized aircraft refueling system, cosmodrome) ... This provision does not apply to completed capital investments accounted for in book value of the specified objects (clause introduced by Federal Law No. 308-FZ, applicable until January 1, 2025).
Features of determining the tax base:
1.under a simple partnership agreement (joint activity agreement)
2.for the property transferred to trust management, v unit trust, by concession agreement
Tax incentives
In accordance with the provisions of the Tax Code of the Russian Federation, there are two types of tax incentives for corporate property tax:Federal tax breaks in the form of full tax exemptions;
tax incentives established by the constituent entities of the Russian Federation, which are mainly provided for in legislative acts on the introduction of the tax into force on the territory of the corresponding constituent entity of the Russian Federation.
Federal benefits for the payment of tax on the property of organizations are established by Article 381 of the Tax Code of the Russian Federation. Additional tax incentives for corporate property tax may be provided for in regional legislation.
According to Art. 381 of the Tax Code of the Russian Federation, the following are exempt from tax:
1) organizations and institutions of the penal system - in relation to property used to carry out the functions assigned to them;
2) religious organizations - in relation to property used by them for the implementation of religious activities;
3) all-Russian disabled people:
Among the members, of which the disabled and their legal representatives constitute at least 80% - in relation to the property used by them for the implementation of their statutory activities;
of which consists entirely of the contributions of these organizations, if the average number of persons with disabilities among their employees is at least 50%, and their share in the wages fund is at least 25%, - in relation to the property used by them for the production and (or) sale of goods ( excluding excisable and some others), works and services (excluding brokerage and other intermediary services);
institutions, the only owners of the property of which are the indicated organizations of disabled people - in relation to the property used by them to achieve educational, cultural, health-improving, physical culture, sports, scientific, informational and other purposes of social protection and rehabilitation of disabled people, as well as for the provision of legal and other assistance to disabled people, disabled children and their parents;
4) organizations whose main activity is the production of pharmaceutical products - in relation to property used by them for the production of veterinary immunobiological preparations;
5) organizations:
in relation to objects recognized as monuments of history and culture of federal significance;
in relation to nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances, as well as storage facilities for radioactive waste;
in relation to icebreakers, nuclear powered ships and nuclear service ships;
in relation to railways and federal highways common use, trunk pipelines, power transmission lines and other structures according to the list approved by the decree of the Government of the Russian Federation N 504;
in relation to space objects;
in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for use on the territory of the SEZ to conduct activities under the concluded agreement (within 10 years from the month following the month of registration of the specified property);
in relation to ships registered in the Russian International Register of Ships;
recognized by the management companies of the Skolkovo innovation center;
those who received the status of participants in the Skolkovo project to carry out research, development and commercialization of their results;
6) property:
specialized prosthetic and orthopedic enterprises;
collegia of advocates, law offices and legal advice;
state scientific centers.
It is worth paying attention!
Property tax is not paid within 3 years from the date of registration of objects entered after the specified date that have:
High energy efficiency (according to the list to be established by the Government of the Russian Federation);
- a high class of energy efficiency, if in relation to these objects the legislation provides for the definition of these classes.
In addition, a property tax exemption has been established for shipbuilding organizations. They do not pay tax on property used for the construction and repair of ships - the exemption is applied for 10 years from the date of registration of the taxpayer as a resident of the SEZ.
ADDITIONAL BENEFITS ESTABLISHED IN MOSCOW.
The following are exempt from tax:
1) autonomous, budgetary and state institutions of the city of Moscow and intracity municipalities;
2) state-owned enterprises of the city of Moscow and intracity municipalities in the city of Moscow;
3) state authorities of the city of Moscow and authorities in the city of Moscow;
4) the organization of public urban passenger transport (except for taxis, including route) and the subway, receiving allocations from the budget of the city of Moscow;
5) organizations - in relation to property intended for the storage of liquid and solid deicing agents;
6) organizations - in relation to highways and road-bridge structures of general use, roadside landscaping, as well as structures that are an integral technological part of the specified objects. The list of property related to the specified objects is approved by the Moscow Government;
7) organizations using the labor of disabled people, if the average number of disabled people among their employees for the tax and (or) reporting periods is at least 50 percent, and their share in the wages fund is at least 25 percent, - in relation to the property used by them for production and (or) sale of goods, works and services.
This benefit does not apply to organizations engaged in the sale of brokerage and other intermediary services, production and (or) sale excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people. In determining the total persons with disabilities in the average number of employees do not include persons with disabilities who work part-time, work contracts and other agreements of a civil nature;
8) organizations - in relation to objects recognized as monuments of history and culture, included in accordance with the Law of the city of Moscow No. 26 "On the protection and use of immovable monuments of history and culture" in the City Register of immovable monuments of history and culture and their territories and which are city property - this item has been canceled;
9) organizations - in relation to multi-storey parking garages;
10) organizations - in relation to housing facilities used in the reporting (tax) period for their intended purpose on the basis of a lease agreement, an agreement for gratuitous use;
10.1) organizations - in relation to engineering infrastructure objects of the housing and communal complex, the maintenance of which is fully or partially financed from the city budget and (or) the budgets of the intracity municipalities of Moscow, as well as in relation to underground collectors for engineering communications and property intended for their maintenance and operation;
10.2) organizations - in relation to objects of the communal complex for the disposal (neutralization) of solid household waste, water supply and sewerage;
11) housing, housing construction cooperatives, homeowners' associations;
12) religious organizations registered in accordance with the established procedure - in relation to property used by them to carry out their statutory activities;
13) public organizations disabled persons registered in accordance with the established procedure - in relation to property used by them for the implementation of statutory activities;
14) organizations of freight road transport carrying out the state defense order - in relation to Vehicle enrolled in the states of military-type convoys;
15) organizations - in relation to objects of mobilization purpose and mobilization capacities, mothballed and (or) not used in production. The procedure for the preparation and execution of documents required to confirm the right of organizations to apply this benefit is approved by the Moscow Government;
16) organizations engaged in the production of passenger cars on the territory of Moscow - in relation to the property used by them for these purposes;
17) organizations - in relation to property leased to organizations that manufacture passenger cars on the territory of Moscow and use this property for the production of passenger cars;
18) organizations - in relation to aerodromes and facilities unified system air traffic management.
Tax (reporting) period
The tax period for corporate property tax is a calendar year.Reporting periods are the first quarter, six months and nine months of the calendar year.
When establishing a tax, the legislative (representative) body of a constituent entity of the Russian Federation has the right not to establish (exclude) reporting periods. But the legislative (representative) bodies of the constituent entities of the Russian Federation are not entitled to establish other reporting periods. ()
Tax rates
Tax rates for corporate property tax are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2 percent.It is allowed to establish differentiated (different) tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.
In most of the RF subjects, maximum tax rates have been set.
Reporting and procedure for payment of corporate property tax
1. Tax payable at the end of the tax period shall be paid no later than March 30 of the year following the expired tax period.
2. Advance tax payments based on the results of the reporting period shall be paid no later than 30 days from the date of the end of the relevant reporting period.
Tax returns based on the results of the tax period are submitted no later than March 30 of the year following the expired tax period.
Forms of tax declaration and tax calculation for an advance payment are approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / 895.
The procedure for calculating the tax on property of organizations
For Russian organizations and foreign organizations operating in the Russian Federation through permanent missions, the tax amount is calculated based on the results of the tax period as the product of the corresponding tax rate and the tax base determined for the tax period:The amount of tax accrued for the year = Tax base * Tax rate
The amount of tax payable to the budget based on the results of the tax period is determined as the difference between the amount of tax calculated as a whole for the year and the amounts of advance tax payments calculated during the tax period:
Tax amount for the year (payable) = The amount of tax accrued for the year - Advance payments
The amount of the advance tax payment is calculated based on the results of each reporting period in the amount of 1/4 of the product of the corresponding tax rate and the average property value determined for the reporting period:
Down Payment = (Average Property Value * Tax Rate): 4
For foreign organizations that do not operate in the Russian Federation through permanent missions, the amount of the advance tax payment in respect of individual immovable property of foreign organizations is calculated after the reporting period as 1/4 of the inventory value of the immovable property as of January 1 of the tax year period multiplied by the applicable tax rate.
If the organization has separate subdivisions allocated to a separate balance sheet, they pay tax at their location. In accordance with paragraph 1 of Article 376 of the Tax Code of the Russian Federation, the tax base for a separate subdivision with a separate balance sheet includes property that is recorded on this balance sheet.
The tax is also transferred at the location of real estate, which is located outside the location of the organization or its separate subdivision, allocated to a separate balance sheet.
Corporate property tax
Objects related to movable property (machinery, equipment) will be exempted from taxation on the property of organizations. The regions will expand their powers to set the tax rate. In the future, the tax base for the tax will be determined based on the cadastral value of real estate, and not on the residual value of the property, as it is now.We also recall that in the letter of the Federal Tax Service No. BS-4-11 / [email protected] it is reported that the Federal Tax Service of Russia is working to create a single resource for information on benefits and rates for property taxes in Russia. It will be posted on the Service website.
And at the end of the material considering the tax on the property of organizations, we emphasize that the Government of Russia has made a decision to abolish the tax on movable property for organizations. This was announced by the Prime Minister of the Russian Federation Vladimir Putin today, speaking at an expanded meeting of the board of the Ministry of Finance of the Russian Federation in Moscow. According to the prime minister, this will save up to 80 billion rubles on taxes.
The corporate property tax is paid by legal entities owning real estate in the territory of the Russian Federation. In a number of regions, the tax is also paid on movable objects. The tax is calculated based on the average annual or cadastral value of the property. The tax rate depends on the region, and in general does not exceed 2.2%. This article is devoted to Chapter 30 of the Tax Code of the Russian Federation "Tax on the property of organizations." It is available, simple language tells about the procedure for calculating and paying property tax, tax rates and reporting deadlines. This material is part of the "Tax Code" for Dummies "cycle. Please note: The articles in this series only provide a general overview of taxes; for practical activities, you must refer to the primary source - the Tax Code of the Russian Federation.
Corporate property tax
Where is the payment of corporate property tax introduced?
In all constituent entities of the Russian Federation: republics, territories, regions, autonomous regions and in the cities of federal significance Moscow, St. Petersburg and Sevastopol. Moreover, in each of the subjects, the payment of property tax was introduced by its own separate law, which provides for regional features.
How general rules and regional peculiarities correlate
The rules for calculating and paying tax on property of organizations are enshrined in Chapter 30 of the Tax Code. The provisions of this chapter are the same for all constituent entities of the Russian Federation, but at the same time, regional authorities have the right to establish certain features within the framework of general rules.
Thus, a constituent entity of the Russian Federation can approve its own tax rates by regional law, but these rates should not exceed, in general, 2.2 percent. In addition, the region has the right to set its own due dates for tax and advance payments. Finally, the authorities of a constituent entity of the Russian Federation can, at their discretion, introduce regional property tax benefits, as well as establish (or not establish) reporting periods within the tax period.
Who pays corporate property tax
- Russian organizations on the balance sheet of which real estate is listed as fixed assets (OS).
- Foreign organizations operating in Russia through permanent establishments and having real estate recorded as fixed assets, or having received real estate under a concession agreement (such companies account for property according to the rules of Russian accounting).
- Foreign organizations that have not established permanent missions in Russia, but own real estate in the territory of the Russian Federation, or have received such real estate under a concession agreement.
Who does not pay corporate property tax
The Tax Code contains a closed list of taxpayers exempted from paying corporate property tax. This list includes religious organizations, public organizations of people with disabilities, pharmaceutical manufacturers and a number of other enterprises. This list is valid in all regions of Russia without exception. In addition, each region has the right to additionally establish its own benefits.
What is the tax on the property of organizations charged on?
Russian companies charge tax on immovable property reflected on the balance sheet as fixed assets, that is, on the debit of account 01.
As for "movable" fixed assets, until 2019 they were exempted from property tax in those constituent entities of the Russian Federation where the relevant laws were adopted (only objects put on the balance sheet in 2013 or later were eligible for exemption). Since 2019, tax on movable property has not been paid in any region.
The tax is charged on all of the above fixed assets, including those transferred for temporary use, possession, disposal, trust management, contributed to joint activities or received under a concession agreement. The leased property is taxed either by the lessor or the lessee, depending on whose balance sheet the object is.
Foreign companies that have opened permanent establishments in Russia charge tax on immovable objects, which, according to the norms of Russian accounting, are the main assets. Foreign enterprises that do not have permanent representations - for any real estate owned by them on the basis of the right of ownership and located in the territory of the Russian Federation.
What the corporate property tax is not charged on
In all regions of the Russian Federation without exception, the tax is not charged on land, water and other natural resources. In addition, the property of bar associations, law offices, legal consultations, specialized prosthetic and orthopedic enterprises and some other objects are exempted from taxation.
Note that the constituent entities of the Russian Federation can additionally approve the lists of property that are not subject to taxation in the territory of this region.
Corporate property tax rate
Each region approves its own corporate property tax rate. The only limitation spelled out in the Tax Code is that the rate cannot exceed 2.2 percent. At the same time, in relation to real estate objects, the tax base for which is determined as cadastral value, the tax rate cannot exceed the values established in the Tax Code of the Russian Federation.
Subjects of the Russian Federation have the right to differentiate rates depending on the categories of taxpayers and property.
You can find out what rates and benefits have been introduced in your area with your tax office.
Who should be involved in the calculation of corporate property tax
How to calculate corporate property tax
To calculate the tax on the property of organizations, you need to determine the tax base and multiply it by the tax rate. Until 2019, the tax base was calculated separately for the property of the parent organization; in relation to the property of each separate subdivision that has its own balance sheet; for each real estate object located outside the location of the head organization, subdivision with its own balance sheet, or permanent establishment foreign company... Starting from 2019, the tax base is calculated separately for each property
If the property is located on the territory of different regions, then the tax base for it is calculated separately from other property. In this case, it is necessary to determine the share attributable to each of the regions.
The tax base is generally the average annual value of the taxable property. The base is determined based on the results of the tax period, which is equal to the calendar year. To calculate the base, you need to add the values of the residual value of objects on the 1st day of each month and on the last day of the tax period. Then the amount received must be divided by the number of months in the tax period, increased by one.
Let's give an example. Suppose the residual value of the company's property was equal to the values shown in Table 1. Then the average annual cost will be 1,200,000 rubles ((1,500,000 + 1,450,000 + 1,400,000 + 1,350,000 + 1,300,000 + 1,250,000+ 1 200,000 + 1,150,000 + 1,100,000 + 1,050,000 + 1,000,000 + 950,000 + 900,000): (12 + 1).
Table 1
We add that the residual value must be determined according to the norms set out in PBU 6/01 "Accounting for fixed assets", and according to the rules given in the guidelines for accounting for fixed assets *. It is also necessary to adhere to the order enshrined in accounting policies enterprises.
Since 2014, in relation to some real estate objects (shopping and administrative-business centers, offices, catering outlets, etc.), the taxable base is recognized not as the average annual, but the cadastral value. For such objects, the tax amount is generally equal to the cadastral value of the object as of January 1 of the corresponding year, multiplied by the tax rate. We add that information on the cadastral value of real estate must be taken from the Unified State Register of Real Estate.
How to calculate an advance payment of corporate property tax
For property, the tax on which is calculated based on the average annual value, the reporting periods are a quarter, half a year and nine months. In regions where reporting periods have been introduced, organizations must make advance payments during the year.
To calculate the amount of the advance payment, it is generally necessary to find the average value of the property for the reporting period. It is determined by the rules that apply to calculate the average annual cost. The difference is that instead of the residual value on the last day of the period, you need to add the residual value on the 1st day of the next month.
Let us explain with an example. Suppose the residual value of the company's assets for the quarter was equal to the values shown in Table 2. Then average cost in the reporting period will amount to 1,425,000 rubles ((1,500,000 + 1,450,000 + 1,400,000 + 1,350,000): (3 + 1)). Note that the formula uses the residual value as of April 1, not March 31.
table 2
The amount of the advance payment is equal to one fourth of the average property value for the reporting period multiplied by the tax rate. If we assume that the rate is 2.2 percent, then the value of the advance payment for the quarter in our example will be 7,837 rubles. (1,425,000 rubles x 2.2%: 4).
For property , the tax on which is calculatedbased on the cadastral value, the reporting periods are the first, second and third quarters. In regions where reporting periods have been introduced, companies must make advance payments equal to one the fourth cadastral value multiplied by the rate.
When to transfer money
The tax on the property of organizations and advance payments on it must be transferred within the terms established by the legislation of the region. You can find out the specific dates for the transfer of money in your tax office.
When paying the total tax amount, advance payments made during the year must be taken into account. Regions where reporting periods have been introduced have the right to release separate categories taxpayers from making advance payments.
Where to transfer money
Tax and advance payments in respect of property owned by the parent organization must be paid to the budget for the location of that organization.
Tax and advance payments in respect of property belonging to a separate division with a separate balance sheet must be transferred to the budget for the location of this division. When calculating the amount of tax and advance payments, the rate set for the region where the division is located should be applied.
Tax and advance payments in respect of real estate located outside the location of the parent organization and divisions that have their own balance sheet must be transferred to the budget for the location of such real estate. Calculate the amount of tax and advance payments should be at the rate established for the region where the property is located.
How to report corporate property tax
Taxpayers are required to submit a corporate property tax return no later than March 30 of the year following the expired tax period.
In regions where reporting periods have been introduced, it is necessary to submit calculations for advance payments no later than 30 calendar days from the end of the reporting period (no later than April 30, July 30 and October 30, respectively).
Organizations that do not own taxable property are not taxpayers and therefore do not have to submit declarations and calculations.
Where to report
Since the beginning of 2019, organizations are generally required to report property tax at the location of each facility. At the same time, a company that has several real estate objects has the right to rent single declaration or a single calculation of property tax. This can be done if all objects are located on the territory of one constituent entity of the Russian Federation, to the budget of which property tax is credited in full. Submitting a single declaration (calculation) is allowed only in respect of objects, the tax on which is calculated based on the average annual value. Order of presentation uniform reporting should be previously agreed with the regional department of the Federal Tax Service by sending a notification there
The calculation of property tax always raises many questions from accountants, as it has a lot of nuances. Which objects are taxed at the average annual value, and which are taxed at the cadastral value, how to calculate the tax and report on it? All these questions are covered in our article.
Who pays property tax
RF Tax Code obliges to pay property tax all organizations that have property recognized as an object of taxation (clause 1 of article 373 of the Tax Code of the Russian Federation). These include Russian and foreign companies having and not having a representative office in the Russian Federation, but owning property here.
Companies that work for the simplified tax system must also pay property tax. True, not always. It is only about those situations when the simplified company has real estate objects, the tax base for which is determined as their cadastral value. At the same time, in relation to property, the tax base for which is determined as the average annual value, you do not need to pay tax (clause 2 of article 346.11 of the Tax Code of the Russian Federation).
If the cadastral value of the building is determined, but it is not indicated for a specific premises, then the tax base for the premises is determined as a share of the cadastral value of the building in which it is located, corresponding to the area of the premises in total area building.
Moreover, if this or that building is not included in the specified list, then the tax base is determined as the average annual value of the property. This is confirmed by the RF Ministry of Finance (letter dated June 17, 2015 No. 03-05-05-01 / 35000).
It should be noted that the cadastral value of real estate can be changed during the calendar year. The fact is that in the period between the work on the state cadastral valuation, it is possible to change the market situation, methodological approaches to determining the cadastral value.
In addition, the basis for revising the results cadastral valuation is the inaccuracy of information about the property used in determining its cadastral value. This may determine the change in the cadastral value of the appraisal object, both in the direction of decrease and in the direction of increase.
Federal Law No. 135-FZ of July 29, 1998 established that in case of disagreement with the results of the cadastral value, they can be challenged. This can be done by both companies and authorities.
From what moment should the taxpayer apply the changed cadastral value of the property? If the indicated value has been adjusted due to a detected error, then the new value can be applied starting from the tax period in which the erroneously determined cadastral value was applied.
If this indicator was changed in connection with the adoption of a decision by the relevant commission or a judicial act, then the updated cadastral value must be taken into account starting from the tax period in which the application for revising the cadastral value was submitted, but not earlier than the date of entry into the Unified State Register real estate of cadastral value, which was the subject of the dispute.
Terms of property tax payment
The tax period is a calendar year. The reporting periods are the first quarter, six months and nine months of the calendar year. Although the tax is regional, the subjects are not entitled to establish their own reporting periods different from those specified in the Tax Code. The property tax rate is set by the regional authorities. Moreover, it cannot exceed 2.2 percent.
The terms when the organization must pay property tax are as follows:
- before April 30 - I quarter;
- until July 30 - half a year;
- before October 30 - 9 months;
- before January 30 - a year.
Property tax reporting
If a company has property that is taxed, then it is obliged to report on it to the Federal Tax Service Inspectorate. KND form 1152026 - Tax declaration for property tax (Order of the Federal Tax Service dated November 5, 2013 No. ММВ-7-11 / [email protected]). Property tax reports must be submitted, even if all fixed assets are depreciated (letter of the Federal Tax Service of the Russian Federation of 08.02.2010 No. 3-3-05 / 128). Exception - null declaration, it is not necessary to submit it (letter of the Ministry of Finance of the Russian Federation dated 02.28.2013 No. 03-02-08 / 5904).
The organization's declaration is handed over only at the end of the year. The deadline is no later than March 30 of the year following the expired tax period (clause 3 of article 386 of the Tax Code of the Russian Federation). On a quarterly basis, companies are supposed to provide the inspectorate with a calculation of advance payments for property tax. This must be done no later than 30 calendar days from the end date of the corresponding reporting period.
When registering title page reporting in 2017, it is necessary to pay attention to filling in the field "Type code economic activity according to the OKVED classifier ". The procedure for filling out reports requires indicating in this line the code of the type of economic activity according to the OKVED classifier in accordance with All-Russian classifier types of economic activities (OKVED) OK 029-2001. However, this classifier became invalid on 01.01.2017. The fact is that by Order of Rosstandart dated January 31, 2014 No. 14-st, OKVED2 was put into effect, which applies to legal relations that arose from 01/01/2014, with the establishment of a transition period until 01/01/2017. Despite this, the order of filling tax reporting no adjustments were made to the property.
Therefore, the question arises: what codes must be indicated when submitting updated tax reports for the previous reporting (tax) periods in 2017 - according to the All-Russian Classifier of Economic Activities OK 029-2001 or OKVED2?
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The organization's property tax must be calculated based on the results of the reporting periods. Which organizations are required to pay tax? How to correctly calculate property tax in 2018? How to calculate the tax amount based on the cadastral value of the property? We will study the answers to these and other questions in the material below, and also consider an example of calculating property tax for 2018.
How to calculate property tax for a legal entity: general principles
Property tax by legal entities must be paid at the end of the year and can be transferred throughout it in the form of advances at the end of each quarter. The question of the availability and obligation to pay advances is decided at the regional level. If they are introduced, then organizations make advance payments 3 times a year: after the 1st quarter, 6 months and 9 months.
However, advances may not be made. This happens in the following cases:
- if the subject of the Russian Federation, in accordance with paragraph 3 of Art. 379 of the Tax Code of the Russian Federation, does not introduce the payment of advance payments;
- if the regional authorities, in accordance with paragraph 6 of Art. 382 of the Tax Code of the Russian Federation, set for some categories legal entities the right not to calculate or pay advances.
For information on how and for whom an exemption from property tax can be introduced, read the article "Who is exempt from paying property tax?" .
How is property tax calculated?
- Tax Code of the Russian Federation;
- The procedure for filling out a tax declaration for property tax of organizations approved by order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21 / [email protected](hereinafter - the Procedure for filling out the declaration).
Property tax is charged by:
- Organizations on OSNO based on the average annual property value and tax rate.
- All companies, regardless of the applicable taxation system in relation to certain types real estate. The tax should be calculated based on the cadastral value established on January 1 of the tax period and the tax rate.
Tax rates are set by regional authorities, but their value should not exceed the rates prescribed in the Tax Code.
The amount of property tax, in accordance with paragraph 1 of Art. 382 of the Tax Code of the Russian Federation, it is necessary to calculate both for the reporting period (if it is introduced in the region) and for the entire tax period.
Read about how tax accrual is reflected in accounting entries. "Property tax charged - accounting entries" .
Formula for calculating property tax advances
When calculating the tax on the property of organizations, a certain procedure must be observed (clauses 1, 2, article 382 of the Tax Code of the Russian Federation, sections IV, V, VI, VII of the Procedure for filling out a declaration).
Based on the provisions of these documents, in relation to property taxed from the average annual value, the formula for calculating advances on corporate property tax is as follows:
Ao = (STav - STsrl) × STn / 4 - Al,
Ao - tax advance for the reporting period;
STav - the average value of the property, calculated for the reporting period;
STsrl - the average value of property that is not taxed in connection with the provision of benefits;
STn - the rate for calculating property tax;
If the organization during the entire tax period has the property specified in sub. 1, 2, 4 p. 1 art. 378.2 of the Tax Code of the Russian Federation, then in respect of it the calculation of the advance payment is made from the cadastral value of the immovable property, established as of January 1 of the year that is the tax period, according to the formula:
Ao = KS / 4 × STn - Al,
КС - the cadastral value of the property as of January 1 of the year that is the tax period;
STn is the property tax rate calculated from the cadastral value;
Al - advance payment, which the organization does not need to contribute to the budget in connection with the benefit for partial tax reduction.
How property tax is calculated for a quarter
To obtain the data included in the above formula when calculating advances on property tax in 2018, taxed on the basis of the average annual value, the following actions are performed:
- The property that is taxed is separated from the total volume, that is, the object of taxation is determined. To do this, the value of non-taxable property and the value of those fixed assets for which the tax is calculated separately are deducted from the value of the property (clause 4 of article 374, clause 1 of article 376 and clause 3 of article 382 of the Tax Code of the Russian Federation).
Read about the peculiarities of taxation of movable property in 2018 in the material"Tax on movable property of organizations from 2018" ... And since 2019, movable property is exempt from taxation. For details see
- The average cost of this property for the quarter (reporting period) is determined, that is, the tax base for advances is calculated. In this case, the calculation should take into account the tax exemption benefits.
How to calculate the average cost of fixed assets, read the material"Formula for calculating the average annual cost of fixed assets" .
- 1/4 of the received work is allocated.
- Available tax reduction benefits are used.
How to calculate property tax payable for a tax period: calculation formula
To find out how the property tax is calculated based on the average annual value due to payment at the end of the year, you need to use the following formula:
Nnp = (STsrg - STsrgl) × STn - A - Nl - Nin,
ННП - the amount of tax payable based on the results of the year;
STsrg - the average value of the property, calculated for the year;
STsrgl - the average value of the property, calculated for the year, which is not taxed in connection with the provision of benefits;
STn - property tax rate;
A - total amount advance payments made for the year;
Nl - that part of the tax that the organization does not need to pay to the budget in connection with the privilege for partial tax reduction;
Nin is that part of the tax that is not paid to the budget in connection with its payment abroad.
How property tax is calculated for the entire tax period: stages of calculation
When calculating property tax for the year, the following actions are carried out:
- The property that is taxed is separated from the total volume, that is, the object of taxation is determined. To do this, the value of non-taxable property and those amounts of fixed assets for which tax is calculated separately are deducted from the value of the property (clause 4 of article 374, clause 1 of article 376 and clause 3 of article 382 of the Tax Code of the Russian Federation).
- The average cost of this property for the year (tax period) is determined, that is, the tax base is calculated. In this case, the calculation should take into account the tax exemption benefits.
- The tax base is multiplied by the tax rate.
- Existing tax and payment reductions made abroad are used.
Property tax: calculation example
Consider an example of calculating the tax on property of organizations.
Example of calculating property tax of organizations
Sigma owns trading network in Moscow and the Moscow region. Separate subdivisions in the Moscow region rent buildings and premises and do not keep separate balances.
On account 01 "Fixed assets", "Sigma" has the following objects and areas:
- a land plot in Podolsk, on the territory of which it is planned to build a trading base (not recognized as an object of taxation on the basis of sub. 1 cl. 4 tbsp. 374 of the Tax Code of the Russian Federation);
- a building in the South-West district of the capital where the company's office is located;
- the building of a multi-storey garage for a parking lot, used both for their own needs and for the needs of Moscow residents (this property is entitled to a privilege - 100% tax exemption on the basis of subparagraph 9, clause 1 of article 4 of the Moscow city law of 05.11. 2003 No. 64);
- other objects of movable property necessary for the operation of the head office and separate subdivisions(office equipment, lifts) related to the 1st-2nd depreciation groups(this property is not taxed in accordance with clause 8, clause 4, article 374 of the Tax Code of the Russian Federation);
- other objects of movable property necessary for the operation of the head office and separate divisions (cars, trade equipment, etc.), registered before 2013;
- other objects of movable property necessary for the operation of the head office and separate divisions (cars, retail equipment, etc.), registered after 2013 (this property is not subject to property tax in Moscow in 2018 on the basis of cl. 31 part 1 of article 4 of the law of the city of Moscow No. 64, article 2 of the law of the city of Moscow of 21.02.2018 No. 4).
When to include in the calculation of tax for 2018 the value of movable property, from the date of issue of which more than 3 years have passed, read the material"Tax on movable property: if 3 years from the date of issue have expired" .
Let us agree that there are no grounds for calculating the tax on the cadastral value for these buildings.
- The average annual cost of all property included in fixed assets is 25,876,700 rubles.
- The average annual value of non-taxable property (that is, subject to benefits and other (land) tax) is 18,570,000 rubles.
Based on the results of the reporting periods, the company paid the following advances:
1st quarter - 40,189 rubles.
Half-year - 40,176 rubles.
9 months - 40 192 rubles.
Now let's start plugging the existing data into the formula.
1. Separated from the total amount of the property that is taxed, that is, the object of taxation is determined. To do this, the value of non-taxable property is deducted from the total value of the property:
RUB 25,876,700 - 18,570,000 rubles. = RUB 7,306,700
The resulting figure will be reflected in line 190 of section 2 of the tax return.
It should be noted that due to the presence of property falling under the benefits (building of a multi-storey garage), the accountant must fill out separate section 2 declarations. In it, in lines 020 to 140, you need to reflect the value of the property that fell under the effect of benefits, and in lines 150 and 170 - indicate average annual cost property, respectively, full and subsidized.
2. The amount of tax for the past year is calculated.
In order to find the required amount of annual tax, we multiply the calculated tax base by the tax rate. In Moscow for organizations it is equal to 2.2%.
RUB 7,306,700 × 2.2% = 160,747 rubles.
3. Subtract all advance payments from the resulting tax value:
RUB 160,747 - 40 189 rubles. - 40 176 rubles. - 40 192 rubles. = RUB 40 190
If the calculations generate values with kopecks, they are rounded or discarded as a general rule.
A sample certificate of property tax calculation can be downloaded from the link below.
As a result, the property tax payable at the end of the year should be reflected by the accountant of LLC Sigma in the amount of 40,190 rubles. on line 030 of section 1 of the declaration.
In Moscow, property tax must be paid at the same time as the filing of the declaration. In other words, the company must submit a declaration for the last year to the IFTS and pay tax by March 30 of the year following the reporting year.
Outcomes
The procedure for calculating property tax depends on the method of determining the tax base, the tax rates and benefits established in the region. The frequency of calculation - based on the results of reporting periods or based on the results of the year - is also determined by regional legislation.
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