The property tax rate is based on the average annual value. Average annual property value: formula
The calculation of property tax usually does not cause difficulties for accountants. However, this procedure has its own subtleties that should be taken into account in order to avoid errors.
Which organizations pay property tax?
Property tax is a regional budget payment, which is regulated by Article 30 of the Tax Code of the Russian Federation. It is the regional authorities that set the tax rate, payment terms and benefits. For the provision of preferences, the Tax Code establishes its own list in Article 381, and regions may be allowed such action by individual legislative acts.
The calculation of property tax should be carried out by all legal entities, regardless of the industry in which they operate. This duty did not pass and budgetary institutions. True, accounting in such organizations is specific and is due to certain features of tax control.
What can be subject to taxation
For this tax, the object of taxation is immovable or movable property, if it is accounted for in the balance sheet as a fixed asset in accordance with the accounting rules. At the same time, the list also includes property that has been transferred to other persons for some time:
- for temporary possession or use;
- in management or use on trust;
- for joint use.
In accordance with Civil Code(Article 130), real estate includes such objects, the movement of which is in principle impossible or cannot be done without disproportionate damage to them (land, subsoil, buildings, structures, structures, etc.). In addition to these obvious objects, the law refers to real estate space objects, as well as ships - air, sea and inland navigation.
However, it should be borne in mind that in the field of real estate, land, water bodies, and other Natural resources and objects where military service takes place should not be subject to property tax, although they are included in fixed assets. They do not calculate the amount of property tax.
The law refers to movable property all things that are not included in the category of immovable property. But property tax is levied only on those objects that are accounted for in the balance sheet as fixed assets.
The tax base
The basis for this type of budget payment should be considered the value of property, calculated on average per year, and which has all the signs of an object of taxation. Such property is accounted for residual value properly reflected in the accounting records. This procedure for determining the base and the principle by which the property tax is calculated should be fixed in the accounting policy.
It may happen that depreciation charges are not made for certain types of fixed assets. In such circumstances, the cost of objects will have to be calculated by subtracting from the original cost the amount of depreciation, determined according to the depreciation rates.
How to calculate the tax base
The calculation of corporate property tax is carried out for each object separately. If they are spread across different subjects of the Russian Federation, then the calculation is carried out taking into account the legislative norms and rates adopted in the respective regions.
In order to calculate the average value of taxable property, one must first add up the values of its residual value at the beginning of each month of the quarter and the value of the residual value on the first day of the month following the quarter, then divide the resulting amount by the number of months in the reporting period plus one. The quarter is the reporting period for corporate property tax, so the amount will need to be divided by four.
The rules for calculating property tax are such that the annual average value of property is determined for the tax period. To calculate it, the principle is somewhat different: you must first add the residual value at the beginning of each month of the year (it is a tax period) with the residual value at the end of the year, and then divide the resulting amount by the number of months in tax period plus one.
Features of the calculation in the cadastral valuation
In 2013, a law was passed, according to which, in the future real estate will be judged on cadastral value. This process is gradual, but has already begun in 2014 in certain regions and certain types real estate (office, retail, etc.). But soon such a procedure will be introduced throughout the Russian Federation.
This property tax calculation procedure is the same. However, there are features of the transition period. For example, if a cadastral valuation is made for the entire building, and the organization owns only part of it. To calculate the tax base, the accountant will first need to determine the share of ownership in the total area of the building (as a percentage or fractions - it does not matter), and then multiply the result by the total cadastral value.
Tax and reporting periods
For corporate property tax, the Tax Code provides for reporting and tax periods.
The reporting period is intended for organizations to prepare and draw up a report on the value of changes in property and its movement following the results of the stipulated period. When determining the property tax, the calculation method should be such that it is carried out during the following reporting intervals: the first quarter, six months, nine months. Subjects of the Russian Federation represented by their representative bodies are allowed not to set reporting periods.
The year is set as the tax period, following which the organization will have to make the final tax calculation and pay it to the budget.
Tax rates
The calculation of the property tax rate is not carried out, since the Federal Center has set a limit of 2.2% for them, which the subjects of the Russian Federation are not entitled to exceed. But it is allowed to differentiate rates up to the specified limit. It all depends on the category of the taxpayer and the nature of the property subject to tax.
For some property objects (railways, pipelines, power lines and some others), the limit is set at an even lower level - up to 1.0% in 2015 and up to 1.3% - in 2016. The list of such objects is approved by the Government of the Russian Federation.
There are already regions that have introduced a property tax (calculation) on these principles. An example is Moscow and the Moscow region, some others. It can be seen from them that in connection with the introduction cadastral valuation differentiated frameworks began to be established separately for real estate tax rates. They vary greatly by region.
- For Moscow, it is 1.7% in 2015, all subsequent - 2%.
- For other subjects of the Russian Federation in 2015 it is 1%, all subsequent years - 2%.
- Part of the property that belongs to the main gas pipelines is generally taxed at a rate of 0%. True, there are some restrictive conditions.
At the same time, the legislation allows setting the rates depending on the type of real estate or the category of taxpayers.
If the subject has not decided on the tax rate, then the above framework should be applied.
Privileges
There are many exemptions for this type of tax. Moreover, they can be established by both the federal center and the regions. As a benefit, one can also regard the fact that it is not necessary to calculate the IP property tax, since individual entrepreneurs- These are individuals, and they have their own rules for paying this tax.
According to federal decisions, the organizations specified in Article 381 enjoy benefits. tax code. 17 categories of organizations that have preferences are defined here. These are, in particular, enterprises of the disabled, pharmaceuticals, scientific associations, organizations working in special economic zones, and others legal entities, which have properties valuable for the state.
Benefits for movable property
Effective January 1, 2015 new edition the aforementioned Article 381 of the Tax Code of the Russian Federation. In this regard, organizations have the opportunity in the vast majority of cases not to include movable property in the tax base.
As a result, it turns out that the property tax of organizations will not be paid:
- Organizations with fixed assets, duration beneficial use which is equal to one to two years (1st depreciation group) and from two to three years (2nd depreciation group).
- Organizations that do not have fixed assets at all.
- Organizations that have movable property of groups 3-10, if it is registered after January 1, 2013 and the benefit of clause 25 of Art. 381 of the Tax Code of the Russian Federation.
In the latter case, however, there are exceptions, and the benefit does not apply to property received from related parties and also as a result of the liquidation or reorganization of the company.
When to pay
The terms of payment are under the jurisdiction of the constituent entities of the Russian Federation, which establish time frames with their legislative acts. However, throughout the year, the taxpayer is required to submit declarations for this tax at the end of each reporting period. The deadline is the 30th of the month following the quarter. The deadline for making advance payments is also tied to the same date.
The property tax advance is calculated as follows: first, the product of the average property value in the reporting period and the tax rate is found, and then the result is divided by four.
The annual tax return must be submitted to the inspection no later than March 30 of the year following the reporting year. The payment deadline is also linked to this date. The formula for calculating the property tax is such that the annual tax is determined taking into account the paid advances, that is, the amounts already paid to the budget should be deducted from the amount of tax received.
Subjects of the Russian Federation have been granted the right not to require quarterly declarations from taxpayers, however, advance payments and payment of tax at the end of the tax period is an indispensable obligation.
The tax return must be submitted at the location of the payer, if any separate divisions with separate balance sheets - at their location, if there are property with a separately established calculation procedure - at the location of this property. If an organization is categorized largest taxpayers, then the advance calculation of property tax and tax return must be handed over to tax office, to whcih this organization attributed.
When paying property tax, legal entities have several subtleties, without taking into account which, it is possible to make the calculation of property tax in such a way that claims from the tax authorities will be received. So, tips:
- Should always be handed over null declarations, even if the organization enjoys benefits or the property has passed full cycle depreciation. Otherwise, the organization will be fined for violating the reporting deadlines.
- When calculating the tax when renting real estate, inseparable improvements to this property should be included. However, the property that was accepted on the balance sheet after 01/01/2013 should not be included, as well as land plots.
- Before the end of the tax period, it is necessary to indicate in the calculations the property sold during the year. It's just that in those months that follow the month of debiting, zero information should be indicated. The same should be done if the property is accepted for balance in the middle of the year. Then zero data will be all the months that have passed before this property was registered.
- Before sending for inspection, you should use control ratios available on the website of the Federal Tax Service of Russia, check for errors by compiling your own property tax calculation form. Tax service specialists have placed here special formulas that will allow you to determine online whether there are errors in the declaration.
Most organizations must pay property taxes. Since the tax is regional, the rates will depend on the place of registration of the company. Below we consider the main points that are important to pay attention to when calculating and paying.
All the nuances relating to the analyzed tax are enshrined in Ch. 30 of the Tax Code of the Russian Federation.
Who pays property tax
Russian organizations are liable to pay tax if three conditions are met simultaneously:
- there is real estate on the balance sheet;
- this property is recorded on accounts 01 “Fixed assets” or 03 “Profitable investments in material values»;
- the existing property is recognized as an object of taxation on the grounds specified in Art. 374 of the Tax Code of the Russian Federation.
Please note that as of 2019, the personal property tax has been abolished!
Foreign companies with representative offices in Russia, in addition to the described conditions, pay tax upon receipt of property objects under a concession agreement.
Enterprises will not have to pay tax on land, water and cultural facilities, as well as on other types of property named in paragraph 4 of Art. 374 of the Tax Code of the Russian Federation.
From a number of organizations, depending on the type of activity, tax is not levied (Article 381 of the Tax Code of the Russian Federation).
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Tax base and formula for calculating payments
The tax base property tax is its average annual value.
In turn, the average annual value \u003d (total residual value of the property on the 1st of each month + residual value on December 31) / 13.
Calculation example. Compass LLC has been on the service market for 8 years. During this time, the Company has purchased various fixed assets that help carry out its activities. Part of the property is still depreciated and considered taxable. In addition, on July 4, 2018, the company purchased new equipment. The region applies a rate of 2.2%. The accountant, filling out the declaration for the past year, used the following data:
As of: | Residual value, thousand rubles |
---|---|
01.01.18 | 100 |
01.02.18 | 95 |
01.03.18 | 90 |
01.04.18 | 85 |
01.05.18 | 80 |
01.06.18 | 75 |
01.07.18 | 70 |
01.08.18 | 234 |
01.09.18 | 207 |
01.10.18 | 191 |
01.11.18 | 174 |
01.12.18 | 146 |
31.12.18 | 118 |
Calculate the average annual cost: (100 + 95 + 90 + 85 + 80 + 75 +70 + 234 + 207 +191 + 174 + 146 + 118) / 13 x 1000 = 128,077 rubles.
Annual tax \u003d 128,077 x 2.2% \u003d 2,818 rubles. (provided that the organization does not pay advances).
If in the region of registration of the company there are reporting periods for property tax, you need to calculate advance payments. Suppose that in the proposed example, in addition to tax, it is required to calculate the amount of the advance for all reporting periods.
The average cost of taxable objects for the 1st quarter = (100 + 95 + 90 + 85) / 4 x 1000 = 92,500 rubles.
Property tax rate in 2019
On the common grounds legal entities calculate property tax based on a rate of 2.2% (Article 380 of the Tax Code of the Russian Federation).
Regions have the right to approve their tax rates provided that they do not exceed 2.2%. Also, the subjects of the Russian Federation can introduce differentiated rates, which depend on the category of the payer.
Before proceeding with the calculation of property tax, you need to clarify the rate in force in the region.
Procedure and terms of tax payment
The tax period is a calendar year (Article 379 of the Tax Code of the Russian Federation).
Reporting periods are the first quarter, six months and 9 months.
If the calculation of the tax is based on the cadastral value, it is necessary to report quarterly.
Regional authorities may decide not to establish reporting periods, in which case they will have to pay tax and report only once a year.
At the end of the year, property tax is paid, at the end of reporting periods - advance payments.
Average annual cost fixed assets - the formula by which it is calculated is fixed in the Tax Code of the Russian Federation - is taken into account when calculating the property tax of legal entities. Read about the aspects of calculating this cost in our article.
Calculation of the average cost of fixed assets
The average cost of fixed assets (OS) has a calculation algorithm similar to that used in determining the average annual (i.e., average per year) cost, but is used when calculating advance payments on property tax for reporting periods, the duration of which is equal to 1 quarter, half a year and 9 months (clause 2, article 379 of the Tax Code of the Russian Federation).
The algorithm for calculating the average cost of fixed assets is fixed in par. 1 p. 4 art. 376 of the Tax Code of the Russian Federation. It involves the summation of the residual value of objects on the first days of the months of the reporting period and on the first day of the month following its completion. The amount is divided by the number of terms involved in the calculation. The following objects are not included in the calculation:
- not subject to property tax;
- subject to this tax from another object (cadastral value).
Read more about fixed assets valued at cadastral value in the article “For which real estate objects the tax base is calculated based on the cadastral value” .
For clarity of explanation, we will determine the average cost of fixed assets using the example of data relevant for the period after 2018 (taking into account the abolition of the tax on movable property from 2019).
Example 1
Express Stirka LLC operates as a self-service laundry in Moscow. The firm owns taxable fixed assets in the form of a power line and non-residential premises for a laundry. The premises are an object for which the cadastral value serves as a tax base, since it is intended to serve the household needs of the population (subclause 2, clause 4, article 378.2 of the Tax Code of the Russian Federation). According to the results of the 1st quarter, the accounting records reflect the following data:
date of |
Power line, cost, rub. |
Not living quarters, Cost, rub. |
||||
Initial |
Depreciation |
Residual |
Initial |
Depreciation |
Residual |
|
3 120 820 |
3 084 104 |
|||||
3 120 820 |
3 047 388 |
|||||
3 120 820 |
3 010 672 |
|||||
3 120 820 |
2 973 956 |
The calculation of the average cost of fixed assets uses the residual value of the transmission line, defined as the difference between original cost and depreciation. It is equal to:
(309,051 + 305,372 + 301,693 + 298,014) / 4 (number of reporting months + 1) = 303,533 rubles.
tax on non-residential premises, which has a base cadastral value, is calculated separately.
For the tax calculation algorithm for such operating systems, see the article "Step-by-step instructions for calculating property tax from cadastral value" .
Calculation of the average annual cost of fixed assets
The average annual cost of fixed assets is used when calculating the amount of property tax for a tax period, the duration of which is 1 year (clause 1, article 379 of the Tax Code of the Russian Federation). Here, 13 sums are involved in the calculation (carried out according to the same principle as the determination of the average cost) (on the first days of all months of the year and on its last day). The algorithm for calculating the average annual cost of fixed assets is described in par. 2 p. 4 art. 376 of the Tax Code of the Russian Federation.
IMPORTANT! When calculating the average annual cost of fixed assets for organizations registered or liquidated (reorganized) during the year, an integer number of months in a year is also taken, and not the number of months of the actual operation of the organization (letter of the Ministry of Finance of the Russian Federation of September 16, 2004 No. 03-06-01-04 / 32).
Let's calculate the average annual cost using the example of a reorganized organization.
Example 1 (continued)
In the same year, Express Stirka LLC decided to join a larger laundry organization. The completion date for the reorganization falls on July 23. Based on the results of activities from April to July 23, the cost of the power line is reflected in the accounting records:
date of |
Power line, cost in rubles. |
||
Initial |
Depreciation |
Residual |
|
Average annual cost of transmission line: (309,051 + 305,372 + 301,693 + 298,014 + 294,335 + 290,656 + 286,977 + 283,298 + 0 + 0 + 0 + 0 + 0) / 13 ( total number months in a year + 1) = 182,261 rubles.
How to determine the average annual cost of fixed assets according to the balance in thousand rubles.
The average annual cost of fixed assets, calculated according to information from balance sheet, is used in determining the profitability of the organization.
The calculation algorithm is simple - the sum of indicators for the line of the balance sheet "Fixed assets" at the end of the year being assessed and at the end of the previous year is divided by 2.
Example 2
Read about the calculation of profitability in the article "Procedure for calculating the profitability of an enterprise (formula)" .
But to determine the tax, the value of fixed assets calculated in this way is not suitable.
Results
The average and average annual cost of fixed assets, calculated from their residual value, are needed when determining the base for property tax. The average cost is used in calculations for reporting periods, and the average annual cost is used when calculating the amount of tax for the year. The algorithms for determining them are identical: the residual value of fixed assets is summed up for the first days of the months of the period and for its last day, and then divided by the number of terms involved in the calculation. In this case, the zero values of the sums should also be involved.
A lot of questions for both accountants of legal entities and ordinary citizens are caused by the calculation of the annual property tax, as well as advance payments. Based on what indicators, it is necessary to determine the amount of fiscal collection? What are the rates to use? How to determine the taxable base? We will answer all the questions in more detail, because the correctness of the calculation is important not only for enterprises in order to ensure the reliability of accounting, but also for individuals to assess the correctness of the actions of the IFTS.
Default property tax individuals is calculated by employees of the Federal Tax Service of the Russian Federation, and notifications with payment receipts are sent to citizens for payment. All that remains for a person is to go to the bank and pay the amount according to the specified details and in deadlines. What do you need to know about property taxation?
The tax calculation of the Federal Tax Service is carried out based on the results of the past year (calendar) and in accordance with the legislative requirements of the chapters. 32 NK and normative documents subjects of Russia. Payers include citizens who have rights to property in terms of taxable objects (Article 400). The latter include, according to Art. 401 the following types of property:
- Houses, rooms, residential apartments.
- Parking spaces and garages.
- Objects under construction, that is, unfinished.
- A single complex of real estate.
- Other premises, structures and buildings.
Note! According to paragraph 3 of Art. 401 are not subject to taxation of objects that are part of common house property in apartment buildings. But buildings on plots of land used for personal households are recognized as taxable objects (clause 2 of article 401) in general order.
What indicators are used to calculate
Starting from 2015, the calculation is not based on inventory value, but at the price of the cadastre (stat. 402 of the Tax Code). The difference lies in the fact that the cadastral data is more relevant and close to the market data, which means that the amounts of payments are increasing. And the more expensive your own housing, the more tax the owner will have to fork out. What indicators are used when calculating the tax FTS:
- Cadastral cost - information is checked and calculated by the Federal Grid Company, cadastral chamber, then sent to the Rosreestr service.
- Inventory cost - information is approved by the BTI.
- The deflator coefficient is approved at the federal level by the Ministry of Economic Development of Russia and is used when calculating the tax at the inventory price (stat. 404).
- Tax rates are approved by the municipal authorities in percentage terms and differ in the calculation method: by cadastral value or inventory.
- The amount of the deduction is determined by the types of residential facilities, based on the norms of stat. 403 and decisions of the authorities of the Moscow Region (increasing).
- Benefits - apply to certain categories of payers. For example, these are the heroes of the USSR, the disabled, participants in the Second World War, and other persons according to the stat. 407. In order to apply for a benefit, a written application is required to be submitted to the Federal Tax Service - the deadline for submission is limited to November 1 of the year for which the right to apply the benefit will be granted.
- Reducing coefficient - is applied in case of incomplete ownership of property, that is, with the emergence / termination of ownership in the middle of the year (clause 5 of article 408).
An example of the calculation of property tax by individuals
The formula for calculating property tax is approved in paragraph 8 of Art. 408 NK. Let's consider how the indicators mentioned above are used in determining the fiscal payment in the Federal Tax Service.
The amount of tax payable to the budget = (Tax on the cadastral value - Tax on the inventory value) x Correction coefficient + Tax on the inventory value.
Suppose that an individual owns an apartment with with total area in 70 sq. m. According to paragraph 3 of Art. 403 deduction for apartments is 20 sq. m., therefore, only 50 sq. m. The adjustment factor for determining property tax in 2017 for 2016 is 0.2 (for reference, 0.4 for 2017, 0.6 for 2018, 0.8 for 2019, from 2020 is not used).
Let's say that the COP (cadastral value) is 2,700,000 rubles, and the inventory value is 200,000 rubles. Calculate tax:
- Tax deduction = 2,700,000 / 70 x 20 = 771,429 rubles.
- The tax rate is approved at 0.1%. (2700000 - 771429) x 0.1% \u003d 1929 rubles. the amount of tax on the CC.
- The tax rate is approved at 0.1% (subclause 2, clause 6, article 406) for objects worth up to 500,000 rubles. using the deflator coefficient, which is equal to 1.329 (according to the latest data for 2016 according to Order No. 772 of 10/20/15). 200,000 x 1.329 x 0.1% \u003d 266 rubles.
- Tax payable \u003d (1929 - 266) x 0.2 + 266 \u003d 599 rubles. tax to be transferred to the budget for the apartment for 2016
Note! To facilitate calculations on the federal resource Tax Service there is a tax calculator for calculating any types of objects owned by an individual. To make calculations, you must sequentially select the required fields and fill out the proposed form. Among the indicators to be included in online calculator- periods of calculation and ownership, region of the Russian Federation, type and area of \u200b\u200bthe object, inventory value, size of the share, rate in%, benefit (if any). In a separate reference book, you can specify the tariff rates in your region, and the cadastral tax indicators are determined independently.
Procedure for calculating corporate property tax
When determining the property tax of organizations in 2017, their own rules apply. Legislative regulation this fiscal fee is carried out on the basis of chapters. 30 NK. Consider the features of the procedure for calculating the property tax of organizations:
- Taxpayers are companies that own taxable objects (clause 1 of Article 373 of the Tax Code).
- Objects of taxation are movable and immovable assets, including those transferred to other entities, but listed on the balance sheet as fixed assets (clause 1 of article 374). No tax is charged on land plots, various objects of nature management and other types of property under paragraph 4 of Art. 374.
- The taxable base is generally calculated according to the average annual value (clause 1 of article 375), in some cases - from the cadastral one (clause 2 of article 375).
- Calculation periods - a year (calendar) is taken for the tax period, reporting - a quarter, half a year, 9 months. (Section 1 of article 379). In some cases, namely when calculating payments from cadastral prices, quarters are taken for the reporting periods - the first, second and third.
- Tax rate - the federal maximum tariff is approved in the amount of 2.2% (clause 1 of Article 380), tariffs for immovable objects, tax calculations for which are carried out from the cadastre, are approved in subpara. 1.1 p. 1 stat. 380. According to the decision of the regional authorities, the rates may be changed towards reduction, but not increase.
- Tax incentives are provided for certain categories legal entities, for example, religious structures. Full list in stat. 381.
- Calculation of property tax advances is carried out based on the results of reporting periods (paragraph 4 of article 382).
- Payment of the total amount of tax - is made taking into account the previously transferred advance amounts (clause 2 of article 382).
- Tax accrual - is carried out separately at the places of registration of the EP with own balance; place of registration of the legal entity; location of property immovable objects.
- Reducing coefficient - is applied when the right to an object arises / terminates in the middle of the period (paragraph 5 of article 382).
- Terms of payment - are approved at the regional level (clause 1 of article 383).
- Reporting - submitted to the territorial inspection of the Federal Tax Service according to approved forms in the form of a declaration (for the year) and advance payments (for reporting periods). Documents can be submitted through the TCS (taxpayers under paragraph 3 of Article 80) or “on paper”.
- Deadlines - March 30th for the declaration, the 30th day of the month following the reporting period - for reporting periods.
Note! If the company does not have taxable objects, a zero advance calculation of property tax, as well as a declaration, are not formed and are not submitted to the tax authorities.
Calculation of advance payments for property tax of legal entities
In accordance with regulatory requirements, a company must calculate tax by one of the possible ways- according to the average annual or cadastral value (CS). Advance payments are defined as 1/4 of the product received tax base And tariff rate(Section 4 of Article 382). The base calculation is as follows:
- With the cadastral value (less common method) - the indicator of the object's CV is taken as of 01.01 of the billing period (subclause 1, clause 12, article 2 of the Tax Code); for new objects - on the day the information is entered into the register (clause 10 of article 378.2).
- At the average annual cost - the indicator of the private factor from dividing the sum of all indicators of the fixed assets of the residual value is taken (for the first days of the reporting months and next month) by the number of reporting months, increased by the number 1. For example, when calculating for the quarter, it is necessary to summarize the OS data for 01.01, 01.02, 01.03 and 01.04 and divide by 4.
The reduction factor is calculated as the quotient of the months of ownership and the months of the period (tax or reporting). In this case, rounding up to a full month is carried out if the right arises before the 15th day or the right is terminated after the 15th. If the right arises after the 15th (termination before the 15th), such a month is not included in the calculations.
Sample calculation of property tax for legal entities
Let's count advance tax for half a year on the example of the given figures. Suppose the accountant of the company reflected in the accounting of fixed assets in the accepted order. The residual value data is as follows:
- On 01.01. - 118200 rubles.
- On 01.02. - 117850 rubles.
- As of 01.03 - 117500 rubles.
- On 01.04 - 117150 rubles.
- On 01.05 - 116800 rubles.
- On 01.06 - 116450 rubles.
- On 01.07 - 116100 rubles.
Average annual cost \u003d (118200 + 117850 + 117500 + 117150 + 116800 + 116450 + 116100) / 7 \u003d 117150 rubles.
Tax (advance) for half a year = 117,150 x 2.2 (rate in%) x 1/4 = 644 rubles.
In accounting programs, a certificate-calculation of property tax is used to explain the calculations made. The document can be generated based on tax indicators. If the accountant manually determines the amount of fiscal payments, you can develop a certificate yourself, indicating all the necessary values.
Accounting for property tax calculations - postings:
- D 91, 44, 26 K 68 - the tax is reflected.
- D 99 K 68 - reflects the accrual of penalties and sanctions. The penalty calculation can be done online on special websites by indicating the approved payment deadline, the actual day of transfer and the amount of the debt.
- D 68 K 51 - the amount of tax was transferred to the IFTS.
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Publication date: 08/07/2015 14:05 (archived)
In accordance with chapter 32 of the Tax Code Russian Federation, Law of the city of Moscow dated 11/19/2014 No. 51 "On the tax on property of individuals" from 01/01/2015 in the territory of Moscow introduced new order calculus tax authorities tax on property of individuals based on the cadastral value.
Information on the cadastral value, and other information, including the cadastral number of the property, can be obtained upon request from the authorities Federal Service state registration, cadastre and cartography (Rosreestr), as well as on their official website using the service " reference Information on real estate objects online" section " Electronic Services and services".
Information on contesting the size of the cadastral value of real estate is also posted on the specified website of Rosreestr (Main/Individuals/Useful information/How to find out and revise the cadastral value of real estate).
Objects of taxation and applicable tax rates
- residential buildings, residential premises, unified immovable complexes, which include at least one residential premises (residential building), as well as utility buildings or structures, the area of each of which does not exceed 50 square meters and which are located on land plots provided for personal subsidiary, dacha farming, gardening, gardening or individual housing construction - rates are applied in the following amounts:
- garages and parking spaces - 0.1% of the cadastral value of the object of taxation;
- objects of construction in progress if the intended purpose of such objects is a residential building - 0.3% of the cadastral value of the object of taxation;
- objects of taxation, the cadastral value of each of which exceeds 300 million rubles - 2.0% of the cadastral value of the object of taxation;
- other objects - 0.5% of the cadastral value of the object of taxation.
Property included in common property apartment building is not subject to taxation (clause 3 of Article 401 of the Code).
Deductions applied in determining the tax base
The tax base is determined for each residential property, minus the cost of a certain number of square meters, depending on its type.
To reduce the tax burden on citizens, a special calculation procedure is provided for a transitional 4-year period:
- if the amount of tax calculated on the basis of the cadastral value exceeds the amount of tax calculated for the last tax period based on the inventory value, the tax will be calculated according to a special formula providing for a gradual increase in tax over 4 years by a factor of 0.2 (example No. 1) ;
- if the amount of tax calculated on the basis of the cadastral value is less than the amount of tax calculated on the basis of the inventory value, the tax will be calculated to the taxpayer in full based on the cadastral value (example No. 2).
Initial data | Example #1 (apartment) | Example #2 (apartment) |
Cadastral value, rub. | ||
tax rate | ||
Object area, m2 | ||
The amount of tax for 2014, calculated based on the inventory value, rub. | ||
(13,005,917.10/101.8 x 20 m2) | (8 279 499.38/58.9 x 20 m2) |
|
Tax base, rub. | (13005917,10 - 2 555 190,00) | (8279499,38 - 2 811 375,00) |
The amount of tax calculated from the cadastral value | (10,450,727.10 x 0.15%) | (5,468,124.38 x 0.1%) |
Amount of tax payable for 2015, rub. | ((15,676 - 9,840) x 0.2 + 9,840)) |
Calculation of tax when changing the ownership of objects during the year
The tax is calculated using a coefficient determined as the ratio of the full months during which the object of taxation was in the ownership of the taxpayer to the number of calendar months in the tax period.
If the emergence of ownership of property occurred before the 15th day of the relevant month inclusive or the termination of ownership of property occurred after the 15th day of the corresponding month, for full month the month of occurrence (termination) of the said right is taken.
If the emergence of ownership of property occurred after the 15th day of the relevant month or the termination of the said right occurred before the 15th day of the relevant month inclusive, the month of occurrence (termination) of the said right is not taken into account when determining the coefficient.
On the website of the Federal Tax Service of Russia in the section “Personal property tax 2016” you can find information about the features of the new procedure for taxing the property of individuals, as well as calculate independently the amount of personal property tax for 2015 expected to be paid in 2016 using the service “ Preliminary calculation of the tax on the property of individuals based on the cadastral value.