Property tax rate at the average annual cost. Average annual property value: formula
Calculating property tax is usually straightforward for accountants. However, this procedure has its own subtleties that should be considered in order to avoid mistakes.
Which organizations pay property tax
Property tax is a regional budgetary payment, which is regulated by article 30 of the Tax Code of the Russian Federation. It is the regional authorities that set the size of the tax rate, payment terms and benefits. On the granting of preferences, the Tax Code establishes its list in Article 381, and the regions may be allowed to do so by separate legislative acts.
The calculation of property tax should be carried out by all legal entities, regardless of the industry in which they operate. This obligation has not passed, and budgetary institutions. True, accounting in such organizations is specific and is due to certain features of control of tax payment.
What can be subject to taxation
For this tax, immovable or movable property acts as an object of taxation, if it is accounted for in the balance sheet as a fixed asset in accordance with 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 sharing.
In accordance with the Civil Code (Art. 130), real estate includes such objects, the movement of which is, in principle, impossible or it cannot be done without disproportionate damage to them (land, subsoil, buildings, structures, structures, etc.). In addition to these obvious objects, the law includes space objects as real estate, 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, other natural resources and objects on which military service takes place should not be subject to property tax, although they are included in fixed assets. They are not used to calculate the amount of property tax.
The law refers to movable property all things that are not included in the category of immovable. 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 budgetary payment should be considered the cost of property, calculated on average for the year, and which has all the signs of an object of taxation. At the same time, such property is accounted for at the residual value, reflected accordingly in the accounting records. This procedure for determining the base and the principle by which the property tax is calculated should be enshrined in the accounting policy.
It may happen that for some types of fixed assets, depreciation charges are not made. In such circumstances, the value of the items would need to be calculated by subtracting the depreciation amount from the original cost, based on the depreciation rate.
How to calculate the tax base
The calculation of the tax on property of enterprises is carried out for each object separately. If they are scattered across different constituent entities 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, you must first add up the residual value at the beginning of each month of the quarter and the residual value on the first day of the month that follows 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 the corporate property tax, so the amount will need to be divided by four.
The rules for calculating property tax are such that the average annual value of property is determined for the tax period. To calculate it, there is a slightly different principle: you must first add the values \u200b\u200bof its residual value at the beginning of each month of the year (it is the tax period) with the residual value at the end of the year, and then divide the resulting amount by the number of months in the tax period plus one.
Features of the calculation for cadastral valuation
In 2013, a law was adopted, according to which, in the future, real estate will be valued at its cadastral value. This process is gradual, but has already begun in 2014 in certain regions and in certain types of real estate (office, retail, etc.). But in the near future this procedure will be implemented throughout the Russian Federation.
This property tax is calculated in the same way. However, there are features of the transition period. For example, if the cadastral valuation is made for the entire building, and the organization owns only a part of it. To calculate the tax base, the accountant will first need to determine the share of ownership in the total area of \u200b\u200bthe building (in percentages 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 changes of property and its movement based on the results of the specified period. When determining property tax, the calculation method should be such that it is carried out in the following reporting periods: 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 calculation of the tax 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 for them at 2.2%, 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 taxable property.
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 property tax (calculation) on these principles. An example is Moscow and Moscow region, some others. It can be seen from them that in connection with the introduction of cadastral valuation, differentiated frameworks began to be established separately for the rates of real estate tax. They vary greatly by region.
- For Moscow, it is 1.7% in 2015, all subsequent ones - 2%.
- For other subjects of the Russian Federation in 2015 it is equal to 1%, in 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 entity has not decided on the tax rate, then the above framework should be applied.
Privileges
There are many benefits for this type of tax. Moreover, they can be established by both the federal center and the regions. As a benefit, one can also consider the fact that it is not necessary to calculate the tax on the property of an individual entrepreneur, since individual entrepreneurs are individuals, and they have their own rules for paying this tax.
According to federal decisions, the organizations specified in Article 381 of the Tax Code enjoy benefits. It defines 17 categories of organizations that have preferences. These are, in particular, enterprises of disabled people, pharmaceuticals, scientific associations, organizations operating in special economic zones, and other legal entities with properties valuable to the state.
Privileges for movable property
On January 1, 2015, a new edition of the above-mentioned article 381 of the Tax Code of the Russian Federation came into force. In this regard, organizations have the opportunity, in the overwhelming majority of cases, not to include movable property in the tax base.
As a result, it turns out that organizations' property tax will not be paid:
- Organizations that own fixed assets whose useful life is from one to two years (1st depreciation group) and from two to three years (2nd depreciation group).
- Organizations that have no fixed assets at all.
- Organizations owning movable property of the 3rd-10th groups, if it is registered after January 1, 2013 and is subject to the benefit of paragraph 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, as well as as a result of 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, setting the time frame by 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 calculation of the advance payment of property tax is made 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 inspectorate no later than March 30 of the year following the reporting year. The deadline for payment is also tied to this date. The formula for calculating property tax is such that the annual tax is determined taking into account the advances paid, that is, the amounts already paid into the budget should be deducted from the tax amount received.
Subjects of the Russian Federation have the right not to demand a quarterly declaration from taxpayers, however, advance payments and tax payments based on the results of the tax period are an indispensable obligation.
The tax return must be submitted at the location of the payer, if there are separate subdivisions with separate balances - at their location, if there are properties with a separately established calculation procedure - at the location of this property. If the organization is ranked among the largest taxpayers, then the advance calculation of property tax and tax return must be submitted to the tax office to which the organization is assigned.
When paying property tax, legal entities have several subtleties, not taking into account which, it is possible to calculate the property tax in such a way that the tax authorities will receive claims. So the tips:
- You should always submit zero declarations, even if the organization enjoys benefits or the property has gone through a full cycle of depreciation. Otherwise, the organization will be fined for violating the reporting deadlines.
- The tax calculation for renting a property should include inseparable improvements to that property. 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 obligatory to indicate in the calculations the property sold during the year. It's just that in those months that follow the month of write-off, zero information should be specified. The same should be done if the property is accepted on the balance sheet in the middle of the year. Then zero data will be all the months that have passed before this property was registered.
- Before sending to the inspection, you should, using the control ratios available on the website of the Federal Tax Service of Russia, check for errors by drawing up your own property tax calculation form. The tax service specialists have placed special formulas here that will allow you to determine online whether there are errors in the declaration.
Most organizations must pay property tax. Since the tax is regional, the rates will depend on where the company is registered. Below we will consider the main points that are important to pay attention to when calculating and paying.
All the nuances concerning the analyzed tax are fixed in Ch. 30 of the Tax Code of the Russian Federation.
Who pays property tax
Organizations in Russia are charged with the obligation to pay tax if three conditions are simultaneously met:
- there is real estate on the balance sheet;
- this property is recorded on accounts 01 "Fixed assets" or 03 "Profitable investments in material assets";
- available 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 from 2019 the tax on movable property has been canceled!
Foreign companies with representative offices in Russia, in addition to the described conditions, pay tax upon receipt of property under a concession agreement.
Enterprises will not have to pay tax on land plots, 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.
A number of organizations, depending on the type of activity, are not levied (Article 381 of the Tax Code of the Russian Federation).
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Tax base and payment calculation formula
The tax base for property tax is its average annual value.
In turn, the average annual value \u003d (total residual value of the property on the 1st day of each month + residual value as of December 31) / 13.
Calculation example. Compass LLC has been on the service market for 8 years. During this time, the Company purchased various fixed assets that help to carry out activities. Part of the property is still depreciated and is considered taxable. In addition, the company purchased new equipment on 04.07.2018. 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 |
Let's calculate the average annual cost: (100 + 95 + 90 + 85 + 80 + 75 +70 + 234 + 207 +191 + 174 + 146 + 118) / 13 x 1000 \u003d 128,077 rubles.
Annual tax \u003d 128,077 x 2.2% \u003d 2,818 rubles. (provided that the organization does not pay advances).
If reporting periods for property tax are set in the region where the company is registered, advance payments must be calculated. 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 I quarter \u003d (100 + 95 + 90 + 85) / 4 x 1000 \u003d 92,500 rubles.
Property tax rate in 2019
On a general basis, 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).
The reporting periods are the first quarter, six months and 9 months.
If the tax is calculated at the cadastral value, it must be reported quarterly.
Regional authorities may decide not to set reporting periods, then 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 the reporting periods - advance payments.
The average annual cost of 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.
Calculating the average cost of fixed assets
The average cost of fixed assets (OS) has a calculation algorithm similar to that used to determine the average annual (i.e., average for the year) cost, but is used when calculating advance payments for property tax for reporting periods, the duration of which is 1 quarter, half a year and 9 months (clause 2 of 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 for the first days of the months of the reporting period and for the first day of the month following its end. The sum is divided by the number of terms involved in the calculation. The calculation does not include data on objects:
- non-taxable property tax;
- subject to this tax from another object (cadastral value).
Read more about fixed assets assessed by cadastral value in the article "For which real estate objects the tax base is calculated based on the cadastral value" .
For clarity of explanations, we will determine the average cost of fixed assets using the example of data relevant for the period after 2018 (taking into account the cancellation of the tax for movable property from 2019).
Example 1
LLC "Express-washing" operates as a self-service laundry in Moscow. The company owns taxable fixed assets in the form of power lines and non-residential premises for a laundry. The premise is an object for which the cadastral value serves as the tax base, since it is intended to serve the household needs of the population (subparagraph 2 of paragraph 4 of article 378.2 of the Tax Code of the Russian Federation) Following the results of the 1st quarter, the following data are reflected in the accounting:
date |
Power line, cost, rub. |
Non-residential premises, cost, rub. |
||||
The initial |
Depreciation |
Residual |
The 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 |
In calculating the average cost of fixed assets, the residual value of the transmission line is used, defined as the difference between the original cost and depreciation. It is equal to:
(309 051 + 305 372 + 301 693 + 298 014) / 4 (number of reporting months + 1) \u003d 303 533 rubles.
The tax on non-residential premises with a cadastral value as a base is calculated separately.
For the tax calculation algorithm for such OS, see the article "Step-by-step instructions for calculating property tax from the 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 the tax period, the duration of which is 1 year (clause 1 of article 379 of the Tax Code of the Russian Federation). Here, in the calculation (carried out according to the same principle as the determination of the average cost), 13 amounts are involved (for the first days of all months of the year and for 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) throughout the year, an integer number of months in a year is also taken, and not the number of months of the organization's actual operation (letter of the Ministry of Finance of the Russian Federation dated 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-washing LLC made a decision to join a larger laundry organization. The completion date of the reorganization is 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 |
Power line, cost in rubles |
||
The initial |
Depreciation |
Residual |
|
Average annual cost of a 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 of months in a year + 1 ) \u003d 182,261 rubles.
How to determine the average annual cost of fixed assets on the balance sheet in thousand rubles.
The average annual cost of fixed assets, calculated according to information from the balance sheet, is used to determine the indicators of the organization's profitability.
The calculation algorithm is simple - the sum of indicators on the line of the balance sheet "Fixed assets" at the end of the assessed year and at the end of the previous year is divided by 2.
Example 2
Read about calculating profitability in the article "The procedure for calculating the profitability of the enterprise (formula)" .
But for determining the tax, the value of the fixed assets calculated in this way will not be suitable.
Outcome
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 the calculations for the reporting periods, and the average annual cost is used when calculating the tax amount for the year. The algorithms for their determination are identical: the residual value of the fixed asset is summed up for the first days of the period and on its last day, and then divided by the number of terms involved in the calculation. In this case, zero values \u200b\u200bof the amounts should also be involved.
A lot of questions, both for accountants of legal entities and for 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 the fiscal fee? What are the rates to use? How to determine the taxable base? We will answer all 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.
By default, the tax on property of individuals is calculated by employees of the Federal Tax Service of the Russian Federation, and for payment, citizens are sent notifications with payment receipts. All that remains for a person is to go to the bank and pay the amount according to the specified details and on time. What you need to know about property taxation?
The tax calculation is carried out by the FTS based on the results of the last year (calendar) and in accordance with the legislative requirements of chapters. 32 Tax Code and regulatory documents of the constituent entities of Russia. Payers include citizens who have property rights in respect of taxable objects (stat. 400). The latter are included according to stat. 401 the following types of property:
- Houses, rooms, apartments for residential use.
- Parking spaces and garages.
- Objects under construction, that is, unfinished.
- Single complex of real estate.
- Other premises, structures and buildings.
Note! According to clause 3 of Art. 401 are not subject to taxation objects that are part of the common property in apartment buildings. But buildings on plots of land used for private farming are recognized as taxable objects (clause 2 of article 401) in the general order.
What indicators are used for calculation
Starting from 2015, the calculation is performed not at the inventory cost, but at the inventory price (stat. 402 of the Tax Code). The difference is that cadastral data are more relevant and closer to market data, which means that the amount of payments increases. And the more expensive your own home, the more tax the owner will have to fork out. What indicators are used when calculating the FTS tax:
- Cadastral cost - the information is checked and calculated by the Federal Grid Company, the Cadastral Chamber, and 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 - approved by the municipal authorities in percentage terms and differ in the calculation method: cadastral value or inventory value.
- The amount of the deduction is determined by the type of residential buildings, based on the stat. 403 and decisions of the MO authorities (upward).
- Benefits are applied in relation to certain categories of payers. For example, these are heroes of the USSR, disabled people, participants in the Second World War, and others. 407. In order to apply for a benefit, a written application is required to the FTS - the deadline 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 calculating property tax by individuals
The formula for calculating property tax is approved in paragraph 8 of Art. 408 NK. Let us consider how the above indicators are used in determining the fiscal payment in the Federal Tax Service.
The amount of tax payable to the budget \u003d (Tax at the cadastral value - Tax at the inventory value) х Correction factor + Tax at the inventory value.
Suppose an individual owns an apartment with a total area of \u200b\u200b70 sq. m. According to clause 3 of stat. 403 deduction for apartments is 20 sq. m., therefore, only 50 sq. m. The correction factor in determining property tax in 2017 for 2016 is 0.2 (for reference - 0.4 for 2017, 0.6 - for 2018, 0.8 - for 2019, with 2020 is not used).
Suppose that the KS (cadastral value) is equal to 2,700,000 rubles, and the inventory value is 200,000 rubles. Calculate your tax:
- Tax deduction \u003d 2,700,000 / 70 x 20 \u003d 771,429 rubles.
- The tax rate is set at 0.1%. (2,700,000 - 771,429) x 0.1% \u003d 1,929 rubles. the amount of tax on the KS.
- The tax rate is approved at 0.1% (subparagraph 2, clause 6 of article 406) for objects worth up to 500,000 rubles. using the deflator coefficient, which is 1.329 (according to the latest data for 2016 in accordance with Order No. 772 dated 20.10.15). 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 the calculations, a tax calculator is posted on the federal resource of the Tax Service for calculating any type of property owned by an individual. To make calculations, you must sequentially select the required fields and fill out the proposed form. Among the indicators that must be entered into the online calculator are the periods of calculation and ownership, the region of the Russian Federation, the type and area of \u200b\u200bthe object, the inventory value, the size of the share, the rate in%, the benefit (if any). In a separate directory, you can clarify the tariff rates in your region, and the cadastral tax indicators are determined independently.
Procedure for calculating corporate property tax
When determining the tax on property of organizations in 2017, their own rules apply. The legislative regulation of this fiscal levy is carried out on the basis of chapters. 30 NK. Consider the features of the procedure for calculating the tax on property of organizations:
- Taxpayers - 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). Tax is not charged on land plots, various objects of natural resources and other types of property under clause 4 of Art. 374.
- The taxable base is generally calculated according to the average annual cost (clause 1 of Art. 375), in some cases - from the cadastral value (clause 2 of Art. 375).
- Periods of calculations - for the tax period is taken a year (calendar), reporting - a quarter, half a year, 9 months. (clause 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 at a rate 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 sub. 1.1 p. 1 art. 380. By the decision of the regional authorities, the rates can be changed downwards, but not upwards.
- Tax incentives - provided for certain categories of legal entities, for example, religious structures. Full list in stat. 381.
- Property tax advances are calculated based on the results of the reporting periods (clause 4 of article 382).
- Payment of the total amount of tax is made taking into account the previously listed advance amounts (clause 2 of Art. 382).
- Tax accrual - is made separately at the places of registration of the OP with its own balance; place of registration of a legal entity; location of property immovable objects.
- Reducing coefficient - applied when the right to an object arises / terminates in the middle of the period (clause 5 of article 382).
- Terms of payment - approved at the regional level (clause 1 of article 383).
- Reporting - submitted to the territorial inspectorate of the Federal Tax Service according to approved forms in the form of a declaration (for a year) and advance payments (for reporting periods). You can submit documents through the TCS (by taxpayers under clause 3 of article 80) or “on paper”.
- The deadline is 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 generated and are not submitted to the tax authorities.
Calculation of advance payments for property tax of legal entities
In accordance with regulatory requirements, the company must calculate the tax in one of the possible ways - according to the average annual or cadastral value (CS). Advance payments are defined as 1/4 of the resulting product of the taxable base and the tariff rate (clause 4 of Art. 382). The order of calculating the base is as follows:
- With the cadastral value (less common method) - the indicator of the COP of the object is taken as of 01.01 of the billing period (subparagraph 1 of paragraph 12 of 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 quotient is taken from dividing the sum of all indicators of the fixed asset of the residual value (for the first days of the reporting months and the next month) by the number of reporting months, increased by 1. For example, when calculating for a quarter, it is necessary to summarize the data of the fixed asset as of 01.01, 01.02, 01.03 and 01.04 and divide by 4.
The reduction factor is calculated as the quotient of dividing the months of ownership and months of the period (tax or reporting). In this case, rounding to a full month is made 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 calculate the advance tax for half a year using the example of the given figures. Suppose the accountant of the company reflected the fixed assets in the accounting in the accepted order. The depreciated value data is as follows:
- On 01.01. - RUB 118,200
- On 01.02. - 117,850 rubles.
- As of 01.03 - 117,500 rubles.
- On 01.04 - 117 150 rubles.
- As of 01.05 - 116,800 rubles.
- On 01.06 - 116,450 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 \u003d 117,150 x 2.2 (rate in%) x 1/4 \u003d 644 rubles.
In accounting programs, a reference-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 - transactions:
- D 91, 44, 26 K 68 - tax accrual is reflected.
- D 99 K 68 - the accrual of penalties and sanctions is reflected. The calculation of interest can be done online on special sites by specifying the approved due date, the actual date of transfer and the amount owed.
- D 68 K 51 - the tax amount was transferred to the IFTS.
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Date of publication: 08/07/2015 14:05 (archive)
In accordance with Chapter 32 of the Tax Code of the Russian Federation, the Law of the City of Moscow dated November 19, 2014 No. 51 "On Tax on Property of Individuals", from 01.01.2015 on the territory of Moscow, a new procedure for calculating the tax on property of individuals based on the cadastral cost.
Information on the cadastral value, and other information, including the cadastral number of the property, can be found upon request from the bodies of the Federal Service for State Registration, Cadastre and Cartography (Rosreestr), as well as on their official website using the service "Reference information on objects real estate online "section" Electronic services and services ".
Information on challenging the size of the cadastral value of real estate is also posted on the indicated website of Rosreestr (Home / For 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, single real estate complexes, which include at least one residential premises (residential building), as well as utility buildings or structures, the area of \u200b\u200beach of which does not exceed 50 square meters and which are located on land plots provided for management personal subsidiary, suburban farming, truck farming, gardening or individual housing construction - rates are applied in the following amounts:
- garages and parking spaces - 0.1% of the cadastral value of the taxable item;
- objects of unfinished construction in case the projected purpose of such objects is a residential building - 0.3% of the cadastral value of the taxable object;
- 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 taxable object.
The property that is part of the common property of an apartment building is not subject to taxation (paragraph 3 of Article 401 of the Code).
Deductions applied in determining the tax base
The tax base is determined in relation to 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 that provides for a gradual increase in tax over 4 years by a factor of 0.2 (example No. 1) ;
- if the amount of tax calculated at the cadastral value is less than the tax amount calculated from the inventory value, the tax will be calculated to the taxpayer in full based on the cadastral value (example No. 2).
Initial data | Example No. 1 (apartment) | Example No. 2 (apartment) |
Cadastral value, rub. | ||
Tax rate | ||
Object area, m2 | ||
The amount of tax for 2014, calculated based on the inventory value, rubles. | ||
(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%) |
The amount of tax payable for 2015, rubles | ((15 676 - 9 840) x 0.2 + 9 840)) |
Calculation of tax when the ownership of objects changes during the year
The tax is calculated using a coefficient defined as the ratio of the full months during which the taxable object was in the ownership of the taxpayer to the number of calendar months in the tax period.
If the emergence of the property right to property occurred before the 15th day of the corresponding month, inclusively, or the termination of the property right to the property occurred after the 15th day of the corresponding month, the month of occurrence (termination) of the specified right is taken as the full month.
If the emergence of the property right to property occurred after the 15th day of the corresponding month or the termination of the specified right occurred before the 15th day of the corresponding month, inclusively, the month of occurrence (termination) of the specified right is not taken into account when determining the coefficient.
On the website of the Federal Tax Service of Russia in the section "Property Tax of Individuals 2016" you can find information about the specifics of the new procedure for taxing property of individuals, as well as calculate independently the amount of property tax of individuals for 2015 expected to be paid in 2016 using the service " Preliminary calculation of the property tax for individuals based on the cadastral value ”.