Deciphering property tax in 1s 8.2. Property tax: new base and calculation in 1C
The procedure for calculating the tax on property of organizations is strictly regulated by Ch. 30 of the tax code of the Russian Federation. This tax is set by each region independently. Its rate cannot exceed 2.2%.
For Russian companies as objects from which it is necessary to pay tax, all real estate and movable property, which is a fixed asset, is recognized.
In accordance with the current legislation of our country, this type of tax is calculated according to the following formula:
Tax amount = Tax rate * Tax base
AT tax period the company has the right to make advance payments on property tax. As a result, the organization must make payment at the end of the reporting period for the amount calculated according to the following formula:
Tax amount = Tax rate * Tax base - Advance paid
The tax base is the average value of taxable property for the year. Features of its calculation are strictly regulated by the tax code of the Russian Federation.
For example, in our organization there is some property that is recognized as an object for taxation. We calculated it tax base, which amounted to 750 thousand rubles. In our region, the rate is 2.2%.
During the year, the organization paid tax in advance in the amount of 12 thousand rubles. As a result, the total estimated tax will be:
750,000 rubles * 2.2% = 16,500 rubles
Taking into account previously paid advances, the amount of tax payable at the end of the billing period will decrease by 12,000 and amount to 4,500 rubles.
In the 1C 8.3 Accounting program, all property tax calculations are made automatically, including the preparation of a declaration. You just need to make the right settings.
Preliminary setting 1C
In the section of the program "Reference books" there is an item in 1C "Property tax". This is where all the permanent data for tax calculation is entered.
As you can see in the picture below, the settings are divided into four groups. Let's start our setup with the "Rates and benefits" item.
This section reflects all changes in the constants for calculating property tax, indicating the period of their validity. In our example, the program keeps records for several organizations at once, so each has its own line with settings.
In our case, since January 2016, the rate property tax in the amount of 2.2%. No exemptions apply. If you have any benefit, you must specify its code, specifying the amount.
In the next section of the settings - "Payment procedure", we indicated to which tax authority LLC "Konfetprom" is obliged to file a declaration and pay tax. The default due date is March 30th.
If you plan to pay part of the amount of tax in advance during the billing period, check this box and specify the payment periods.
Among other things, we indicated in the settings that for all organizations and fixed assets, expenses will be reflected on account 26. This setting is made in the "Methods of reflection of expenses" section.
Tax return
Every year, by March 30 of the year following the reporting period, all companies are required to submit tax returns. In the 1C: Accounting program, they are generated in regulated reports, as shown in the image below.
All previously generated reports for all organizations for which the program keeps records are stored here.
Click on the "Create" button and in the window that opens, go to the "All" tab if you have not added this declaration to your favorites. The property tax declaration is located in the "Tax Reporting" folder.
Before generating the declaration, the program will require you to indicate the organization and reporting period. In our case, this is a declaration for Konfetprom LLC for 2017. Such a declaration must be submitted before March 30, 2018, as the program warns us about.
The declaration has three sections. The title page contains basic information about the tax authority and the company that submits it, indicating the reporting period.
Let us consider Section 2 in more detail. It is here that our calculations were made. As can be seen in the figure below, the average annual value of the property of Konfetprom LLC, which is subject to taxation, amounted to 750,000 rubles. It consists of the value of the property in the context of each month.
Due to the fact that the tax rate in our region is 2.2%, the amount of tax calculated by the program was 16,500 rubles (750,000 rubles * 2.2%). It also indicates the advance paid, if any. During 2017 LLC Konfetprom paid tax office for property tax 12,000 rubles.
According to sections 2 and 3 (filled in for real estate), section 1 is filled out. In our case, Konfetprom LLC does not own real estate, so the property tax payable will be only 4,500 rubles. This amount takes into account the previously paid advance.
note, what tax reporting, like other regulated ones, may change from time to time due to amendments to current legislature. In this regard, it is recommended to follow the updates and keep 1C: Accounting up to date.
As of 2016, property tax cannot be more than 2.2%. However, this is not a fixed rate, it can be changed downwards by local authorities, depending on, for example, the type of activity of the enterprise.
Calculating the tax is quite simple, it can be written in one formula:
- Cash = Cash. base * Proc. rate – Advance payments.
To illustrate, here is an example:
Some organization has a residual value of property in the amount of 2,500,000 rubles. The interest rate is 2%. Suppose that the company has made advance payments in the amount of 23,000 rubles. Calculate tax:
Property tax \u003d 1,000,000 * 0.02 - 23,000 \u003d 27,000 rubles.
It turns out that we have to pay 27,000 rubles to the budget, and total amount property tax will amount to 50,000 rubles.
Let's see how the property tax is calculated and calculated in 1C 8.3, as well as how to draw up a declaration for the tax authorities.
Setting up 1C 8.3 for calculating property tax
First, let's set up or check the program settings for calculating the tax.
- We set rates and benefits.
Let's go to the "Rates and taxes" section:
Get 267 1C video lessons for free:
Here in 1C you need to set from what period and what interest rate operates at the enterprise, and indicate the benefits, if any:
Let's go back to the property tax settings section.
- Setting up a special taxation procedure.
To set up objects to which a special taxation procedure is applied, go to the "Objects with a special taxation procedure" section. In this guide, you can record and set up specific rules for individual property.
- Indication of the order of reflection of advance payments and payment terms.
Go to the "Payment procedure" section and click the "Create" button:
This window specifies the procedure and terms for paying the tax.
- Set up property tax transactions.
In the "Methods of recording expenses" section, the cost account that will participate in the transactions is indicated. Usually it is 26 counts.
Calculation and filling of the tax declaration
To form tax return for property tax in 1C Accounting 8.3, you need to go to the "Regulated reporting" section and select the appropriate declaration.
Federal Laws No. 286-FZ of September 30, 2017 and No. 335-FZ of November 27, 2017 introduced a number of amendments to Chapter 30 “Corporate Property Tax” and Chapter 31 “Land Tax” of the Tax Code Russian Federation(NK RF).
The most important thing in the property tax of organizations, in my opinion, is the change in the procedure for applying benefits in relation to movable property accepted from January 1, 2013 for accounting as fixed assets.
In accordance with paragraph 1 of Art. 381.1 of the Tax Code of the Russian Federation, from January 1, 2018, the tax benefits specified in paragraph 25 of Article 381 of this Code are applied on the territory of a constituent entity of the Russian Federation if the relevant law of the constituent entity of the Russian Federation is adopted.
At the same time, the law of the subject of the Russian Federation in respect of the property specified in paragraph 25 of Article 381 of this Code, from the date of issue of which no more than 3 years have passed, may establish additional tax benefits up to the complete exemption of such property from taxation.
In accordance with paragraph 3.3 of Art. 380 of the Tax Code of the Russian Federation, tax rates determined by the laws of the constituent entities of the Russian Federation in respect of property specified in paragraph 25 of Article 381 of this Code, not exempt from taxation in accordance with Article 381.1 of this Code, cannot exceed 1.1 percent in 2018.
If tax rates are not determined by the laws of the constituent entities of the Russian Federation, then taxation is carried out at the tax rates specified in this article.
In part land tax slightly changed the procedure for determining the tax base. Now, in accordance with paragraph 1 of Art. 391 of the Tax Code of the Russian Federation, amendment cadastral value of a land plot due to a change in the type of permitted use of a land plot, its transfer from one category of land to another and (or) a change in the area of a land plot is taken into account when determining the tax base from the date of entry into the Unified State Register real estate information that is the basis for determining the cadastral value.
Article 396 of the Tax Code of the Russian Federation introduced a new paragraph - 7.1, according to which, if the above change occurred during the tax (reporting) period, then the calculation of the amount of tax (the amount of advance tax payment) in relation to such a land plot is made taking into account the coefficient determined in the manner similar to that established by paragraph 7 of this article.
Clause 7 defines the procedure for calculating the amount of tax in the event of the occurrence or termination, during the tax (reporting) period, of the ownership of a land plot. To paraphrase it, it turns out that the coefficient is defined as the ratio of the number of full months during which the land plot has a specific cadastral value to the number of calendar months in the tax (reporting) period. If the change in the cadastral value of the land plot occurred before the 15th day of the corresponding month inclusive, then this month refers to the new cadastral value, if after the 15th day, then to the old cadastral value.
Let's see what changes have occurred in the program 1C: Accounting 8 edition 3.0 in connection with the above changes in legislation.
Let's take a look at property taxes first. For example, an organization owns three items of property, plant and equipment. The object of fixed assets "Construction" (inv. No. 8) is real estate, the objects "Machine" (inv. No. 1) and "Refrigerator" (inv. No. 2) are movable property accepted for accounting as fixed assets after January 1, 2013. This movable property, in accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, falls under the exemption and, naturally, in 2017 its average annual cost was not included in the tax base for property tax.
Reference-calculation of property tax for 2017 is shown in Fig. one.
Picture 1.
In 2018, this benefit will be applied only if the subject of the Russian Federation adopts the relevant law. If such a law is not passed, then the tax will have to be paid.
In the program, the property tax rate is specified in the form of the property tax information register, which can be found in the Taxes and reports setting or in the References section (the Property tax → Rates and benefits item). The developers have added several necessary additional details to this register. When the program is updated to release 3.0.57, a new entry is automatically created in this information register with the application date of January 2018.
The list of records of the above information register is shown in Fig. 2.
Figure 2.
A separate tax rate for movable property registered from January 1, 2013 has been added to the register form. By default, in accordance with the law, this rate is set at 1.1 percent. If a constituent entity of the Russian Federation has established a reduced tax rate for the relevant property by its law, then the default rate must be changed and the corresponding box checked. If the subject of the Russian Federation, by its law, completely exempted this type of property from taxation, then it is necessary to check the box Movable property registered since January 1, 2013 is exempt from tax.
The information register form is shown in Fig. 3.
Figure 3
Calculation and accrual of property tax (advance payments on property tax) in the program is carried out by the scheduled operation Calculation of property tax at the end of the month. The order of tax payment is indicated in the program in the information register. The procedure for paying taxes in the field. The organization in our example pays upfront fees. Let's perform the corresponding scheduled operation for the first quarter of 2018 and see the reference-calculation.
Reference-calculation of property tax for the first quarter of 2018 is shown in Fig. 4.
Figure 4
As we can see from the reference-calculation, the average annual value of movable property registered from January 1, 2013 is included in the tax base, and advance payments are calculated at a rate of 1.1 percent.
As we have already said, the regulatory operation not only calculates the amount of tax, but also calculates it for payment. The account for accounting for property tax expenses is set in the information register Methods for recording tax expenses. Property tax is paid in connection with the organization's compliance with the requirements of the law, which is one of the conditions for its normal activities. Therefore, the costs of paying property tax relate to all activities of the organization as a whole. Therefore, our organization uses the account 26 " General running costs».
accounting entry scheduled operation shown in Fig. 5.
Figure 5
We will generate a regulated report Advances on property tax for the first quarter of 2018. Data for calculating the average value of property for the reporting period, average cost and the amount of the advance payment for real estate and movable property accepted for accounting from January 1, 2013, are reflected in the declaration on separate pages of Section 2.
Fragments of the Calculation of advance payments for property tax are shown in Fig. 6.
Figure 6
Consider changes in the program algorithm related to land tax.
For example, an organization owns a piece of land. The land plot was registered in the Unified State Register of Real Estate in early October 2017. The cadastral value of the plot is 10,000,000 rubles. The organization does not enjoy tax benefits.
To reflect the facts of registration land plots in order to automatically calculate the amount of land tax and automatic filling declarations on land tax in the program uses the register of information Registration of land.
The register entry with the initial registration of the land plot is shown in Fig. 7.
Figure 7
In 2018, the area of the land plot changed in the direction of increase. Information about this was entered into the Unified State Register of Real Estate on May 14, 2018. The new cadastral value of the site is 12,000,000 rubles.
In the program, to reflect this event, it is necessary to add a new record with the Registration type to the registration of land plots information register by the date of entering the information and indicate the new cadastral value of the plot.
The new information register entry is shown in Fig. eight.
Figure 8
Calculation and accrual of land tax in the program is carried out by the scheduled operation Calculation of land tax at the end of the month. The order of tax payment is indicated in the program in the information register. The procedure for paying taxes in the field. The organization does not pay advance payments for land tax. Therefore, we will perform the corresponding routine operation for the year, in December 2018, and look at the reference-calculation.
Reference-calculation of land tax for 2018 is shown in Fig. nine.
Figure 9
In this situation, two lines will be formed in the reference-calculation for the land plot. The first line is for calculating the amount of tax for that part of the tax period when the plot had the old cadastral value, and the second line is for calculating the amount of tax for the part of the tax period with the new cadastral value. Moreover, since information about the increase in the area of the land plot was entered into the Unified State Register of Real Estate before the 15th day of the month inclusive (May 14, 2018), in the period with the old cadastral value, the program determined 4 full months use, and in the period with the new cadastral value of 8 months. The number of months of ownership of the land in the tax period is 12 months. Therefore, in order to calculate the tax at the old and new cadastral value, in accordance with clause 7.1 of Art. 396 of the Tax Code of the Russian Federation, the coefficients 4/12 and 8/12 were determined, and the corresponding tax amount was calculated.
The scheduled operation Calculation of land tax not only calculates the amount of land tax, but also calculates it for payment. The account for recording expenses for land tax, as well as for property tax, is established in the information register Methods for recording tax expenses. The procedure for accounting for the cost of paying land tax depends on the purpose for which the organization uses the land. If the site is used in the implementation of activities related to the production and sale of products, goods, performance of work, provision of services, then the costs of paying land tax are recognized as expenses for ordinary species activities. If the site is used in the implementation of activities, the income from which is recognized as other income, then the costs of paying land tax on such a site should be recognized as other expenses. Our organization uses account 91.02 "Other expenses".
The posting of a scheduled operation is shown in Fig. ten.
Figure 10.
As we can see, the developers correctly reflected the legislative changes we considered in the algorithm of the program 1C: Accounting 8 edition 3.0, preparing it for work in the new 2018.
Verification of data for the correct calculation of advance payments for property tax
Step 1. Checking the correctness of filling in information about the organization
You can check the correctness of filling in information about the Organization in 1C 8.2 through the Menu Company → Organizations.
Step 2. Checking the setting of the property tax rate and information about objects with a special taxation procedure
- Menu Company → Property tax rates;
- Bookmark Property tax rates- button <Добавить> an entry on the amount of the property tax rate is added:
- Bookmark Objects with a special taxation procedure reflects information on fixed assets, the taxation procedure for which differs from that established for the organization as a whole.
Step 3. Checking the completeness of the reflection of transactions for putting fixed assets into operation and changing the initial cost of fixed assets
We check that all fixed assets have been put into operation and for all fixed assets in the event of reconstruction, modernization or technical re-equipment, the operation of increasing their cost is reflected in the 1C 8.2 program.
Step 4. Checking the residual value at the beginning and end of the reporting period
The object of taxation for Russian organizations is property accounted for on the balance sheet as fixed assets in the manner established for maintaining accounting (Article 374 of the Tax Code of the Russian Federation). For check residual value OS can generate two reports:
- Fixed asset depreciation sheet (OS menu - Fixed asset depreciation sheet - button<Сформировать отчет>) for the I quarter shows the residual value at the beginning and end of the period.
- Turnover balance sheets for accounts 01 "Fixed assets" and 02 "Depreciation of fixed assets" in the context of each month, t.to. the residual value of fixed assets in the declaration must be indicated by months (menu Reports - Balance sheet for the account): Turnovers on account 01 "Fixed assets" by months, Turnovers on account 02 "Depreciation of fixed assets" by months.
- The residual value of the Objects subject to tax for the 1st quarter is as follows:
- On January 01 - From the first. (01 account) - Depreciation (02 account) \u003d 100,000 - 48,000 \u003d 52,000 rubles;
- On February 01 = 100,000 - 52,000 = 48,000 rubles;
- On March 01 = 100,000 - 56,000 = 42,000 rubles;
- On April 01 = 100,000 - 60,000 = 40,000 rubles;
- The residual value as of April 01 must correspond to the amount specified in Statement of depreciation of fixed assets for the first quarter.
Formation of a calculation for an advance payment for property tax in 1C 8.2
A printed form for calculating the advance payment for property tax in 1C 8.2 is formed:
- Menu Reports → Scheduled reports;
- Button<Добавить элемент списка>- choice Property tax advances;
- Period – reporting period.
For print Tax calculation for advance payment of property tax button is used<Печать>located in the bottom panel of the report form.
To download the calculation, click the button at the top of the panel <Выгрузка> – <Выгрузить> and specify in the window that appears where you want to save the file.
- To save the upload file on a floppy disk, check the box Save to floppy and select a drive from the list.
- To save the download file on the hard disk - check the box Save to directory and specify the path to the directory.
The procedure for filling out the calculation for the advance payment of property tax
- Step 1. To be completed Title page;
- Step 2. To be completed Section 2 Calculation of the amount of the advance tax payment in respect of taxable property of Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices;
- Step 3. Filled out Section 1 The amount of the advance tax payment payable to the budget according to the taxpayer.
Step 1. Filling out the title page
When filling title page information indicators about the taxpayer, about the reporting period are filled in:
- In field Correction number– primary report code corresponds to the value «0» , upon delivery of the revised calculation, the serial number of the adjustment is put;
- In field Reporting period- code of the reporting period: value "21" - I quarter; value "31" - half a year; the value "33" is 9 months.
- In field Reporting year- the year for which the declaration is submitted;
- In field Submitted to the tax authority (code)- the code tax authority, in which the calculation is presented;
- In field by location (account) (code)– code location of the organization: o value "213"- at the place of registration largest taxpayer; o value "214"- by location Russian organization; o value "221"- by location separate subdivision a Russian organization with a separate balance sheet; o value "245"- at the place of registration with the tax authority of a foreign organization; o value "281"- according to the location of the object real estate(in relation to which a separate procedure for calculating and paying tax is established).
- In field Form of reorganization– reorganization form code (for example, 1 – transformation, 2 – merger, etc.);
- The following fields indicate Name of the taxpayer in accordance with the founding documents, OKVED code assigned to the taxpayer, the contact telephone number of the taxpayer.
Step 2: Completing Section 2
Section 2 is filled in by Russian organizations and foreign organizations who have a permanent establishment in the Russian Federation. In this section, the tax base is determined and the amount of the advance tax payment is calculated. The calculation may contain several Section 2, which is filled out for each type of property separately.
- In line Property type code- the code of the type of property is indicated, which can take on the following values: value "1"– an object of immovable property of the USGS; value "2"- an object of immovable property of a Russian organization that is actually located on the territory of different constituent entities of the Russian Federation, or on the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation; value "4"- property belonging to a Russian organization and located on the territory of another state; value "3"- in all other cases;
- In line OKATO code (p.010)– OKATO in accordance with All-Russian classifier;
- In the section Data for calculating the average value of property for the reporting period (residual value of fixed assets) (p.020 – 110)- the residual value of the fixed assets as of the date indicated in column 1. Column 4, among other things, indicates the residual value of the exempted fixed assets;
- In line Average property value for the reporting period (page 120)- the average annual value of property for the reporting period, which is calculated by the formula:
In our example, to check the completion of page 120, it is necessary to sum up the values of the residual value of the property for 4 months (on January 01, February 01, March 01 and April 01) and divide this amount by 4. Average property value = (52,000 + 48,000 + 44,000 + 40,000) \ 4 \u003d 46,000 rubles. Str.120 = 46,000 rubles.
- In line Tax benefit code (page 130)- tax benefit code given in Appendix No. 4 to the Procedure for filling out the declaration, approved by Order of the Ministry of Finance of Russia dated February 20, 2008. N 27n. Fill in the line only those taxpayers who have the right to apply benefits;
- In line Average value of non-taxable property for the reporting period (page 140)– the average annual value of taxable property for the reporting period, which is calculated in exactly the same way as the average value of taxable property according to the formula (Fig. 11). The values of the residual value of the privileged property are taken from column 4 of line 020-110.
In our example, there is no privileged property, therefore, a dash is placed in lines 130 and 140.
- Per line Share book value of a real estate object in the territory of the corresponding subject of the Russian Federation (line 150) - what part (share) of the book value of the real estate object falls on the territory of the corresponding subject of the Russian Federation. The line is filled in only by those taxpayers who indicated the value “2” in the line Code of the type of property;
In our example, Property Type Code = 3, so there is a dash in line 150.
- In the line Code of the tax benefit (established in the form of a reduction in the tax rate) (p. 160) - the code of the tax benefit - the value is "2012000". The line is filled in by taxpayers for whom the law of the constituent entity of the Russian Federation establishes a benefit in the form of a reduced rate, and otherwise - a dash;
In our example, there is no benefit in the form of a reduced rate, so line 160 has a dash.
- In line tax rate (page 170)- the tax rate established by the law of the constituent entity of the Russian Federation for this category of taxpayers for this property;
In our example, the property tax rate for Moscow is 2.2%. Accordingly, p. 170 = 2.2.
- In line Advance payment amount (p. 180)- the amount of the accrued advance payment for the reporting period, which is calculated:
for property with value "3" – Property type code according to the formula:
for property with value "1" and "2" – Property type code according to the formula:
- Lines 190 and 200 are filled in by taxpayers for whom the law of the constituent entity of the Russian Federation establishes a privilege in the form of a reduced rate, and otherwise - a dash. In the line Tax benefit code (in the form of a reduction in the amount of tax payable to the budget) ( page 190) – tax benefit code – value “2012000”; In the line Amount of relief for advance payment, which reduces the amount of advance payment for tax payable to the budget ( page 200) - the amount of the tax benefit that reduces the amount of the advance payment payable to the budget:
Step 3: Completing Section 1
Section 1 of the calculation for the advance payment of property tax is completed manually.
In line OKATO code (p.010)- code of the administrative-territorial formation (OKATO code) in accordance with the All-Russian Classifier, on the territory of which the tax is paid;
In line The code budget classification(page 020)– budget classification code for property tax (2012):
- 182 1 06 02010 02 1000 110 “Property tax of organizations on property not included in unified system gas supply";
- 182 1 06 02020 02 1000 110 “Property tax of organizations on property included in the Unified Gas Supply System”;
In line tax payment payable to the budget (page 030)- the advance amount of tax payable to the budget for each OKATO code is determined by the formula:
A sample of filling out Section 1 of the calculation for an advance payment for property tax.
Step 1. Set rates and benefits
AT general order tax code The Russian Federation has established the following maximum tax rates:
- For fixed assets, the average annual cost of which is calculated on the basis of the book (residual) value - no more than 2.2%(clause 1 of article 380 of the Tax Code of the Russian Federation);
- For property with cadastral value - no more than 2% from 2016 onwards (clause 1.1 of article 380 of the Tax Code of the Russian Federation).
Since the tax rate is established by the law of the subject of the Russian Federation, it is necessary to find out the rate established in your region.
Let's make the appropriate settings in the program 1C 8.3 Accounting 3.0. Go to the Reference section:
AT directories open Property tax - Rates and exemptions:
By default, in 1C 8.3, the date and tax rate are already set in the window that opens. But you can change the data of this line or add a new one.
If an organization applies a maximum rate of 2.2% and does not have tax benefits in the form of an exemption, reduction in the rate or reduction in the amount of tax, then you need to change only the date in the line Installation applies with:
If the organization applies the above tax benefits for tax, then you need to indicate with a flag which particular benefit the organization has the right to apply by filling in the benefit code:
The subjects of the Russian Federation have the right to reduce tax rate for the tax that must be paid into the 1C 8.3 program. When reducing the amount of tax in 1C 8.3 Accounting 3.0, it is indicated exactly the percentage by which reduced tax:
When canceling a tax exemption, you must enter a new entry, indicating the date from which the specified exemption does not apply, unchecking the boxes in the section tax incentives . In order for the changes made to be accepted in the 1C 8.3 database, all windows must be closed through the function Write and close.
Step No. 1 is considered on the example of accounting in 1C 8 ed. 3 property taxes in general for the organization. But there are organizations that have separate fixed assets that have a special taxation procedure. Next, consider the procedure for reflecting such property in 1C 8.3.
Step 2. Settings for objects with a special taxation procedure
AT directories open the appropriate tab and select Objects with a special taxation procedure:
In 1C 8.3, for each OS with a different taxation procedure (not taxed, registered with another tax authority, assigned to a different OKTMO or OKATO, applies reduced rate etc.) a new string (register) is formed with the date set:
When creating a new register, view all the tabs that are indicated in the window of this document:
When you select a fixed asset, the tab Real estate object becomes active and the 1C 8.3 program needs to set the tax base by selecting one of the options: Average annual cost(according to accounting data) or Cadastral value.
By default, the 1C 8.3 program selects Average annual cost in Full amount and will be sufficient if only the date of registration of ownership is indicated. If necessary, if the ownership right is only for a share, then you can set the size of the owned share:
We recommend that you fill in the data for objects with a cadastral value in more detail, that is, indicate the cadastral numbers, the cadastral value as of January 01 and the date of registration of ownership:
- The OS object has a different OKTMO / OKATO code:
- The OS object belongs territorially to another tax authority, which must be specified:
Bookmark Property tax: an object with a special taxation procedure filled out according to the example from step 1. By default, in 1C 8.3, a line is marked that No special benefits. If necessary, put a dot at the desired value:
And the last tab in this window Peculiarities- this is belonging to a particular gas supply facility, a special economic zone or the territorial location of the object in another state. If necessary, put a dot at the desired value:
It should be noted that some OS objects ( land, water bodies, etc.) are not subject to taxation at all, that is, they are exempt from it. To do this, in 1C 8.3, you must check the box for such an object Not subject to tax:
Step 3. Reflection of the deadlines for paying property tax (advance payments)
Note! The procedure and terms for paying tax (advance payments) are established by the law of the constituent entities of the Russian Federation:
Having found out the terms in your region, you need to set them in the program 1C 8.3 Accounting ed. 3, indicating the tax authority. You need to fix the entered data with the function Write and close:
Step 4. Property tax entries
In order for postings by cost items to be formed in the 1C 8.3 base, it is necessary to make accounting settings in the tab Ways to reflect expenses:
To determine the cost accounting account, it is necessary to determine for what purposes and departments the OS object is used:
- By default, the 1C 8.3 program has an accounting account of 26 General business expenses - the most common among cost accounting accounts. This account in general for the organization can be used by organizations whose activity is the provision of services. It is on this cost accounting account that the amounts of depreciation of fixed assets that are used in the main activity and taxes on these objects are collected.
- Also, account 26 can be used in production and trade organizations to account for the accrual of property tax and depreciation on objects that are used for management purposes (for example, an office building).
- In trading organizations, the main expenses are collected on account 44 Distribution costs in organizations engaged in trading activities.
- Organizations involved in the production of products can take into account depreciation and tax on fixed assets on accounts 20 Main production, 25 Auxiliary production, 29 Service production and farms.
- On account 91.02 Other expenses, property tax and depreciation are taken into account for objects that are not used in the main activity (for example, intended for rent).
The above cost accounting accounts are formed in correspondence with account 68.08.
In 1C 8.3, the formation of postings (Dt Kt) and the calculation of the amount of property tax itself is carried out through the function :
Note: to activate in 1C 8.3 the function of calculating advance payments for tax in the Period window, you must select last month quarters: March, June, September, December. When closing other months, this function is not available:
Pushing a button Run closing of the month, line Property tax calculation will be marked in green and you can start viewing the formed accounting records(posting) and help-calculation by clicking on given line cursor:
You can view the generated transactions (Dt Kt) by clicking Show transactions:
or view how the 1C 8.3 program calculated the tax by clicking on the tab Property tax calculation:
View the tax calculation (taxable base, depreciation amount, tax amount, etc.) by moving the cursor in the lower part of the window to the right or left:
Help-calculation of property tax, which can be submitted at the request of the tax authority, looks like this:
- Until 01.01.2013 all fixed assets were subject to taxation.
- From 01.01.2013 it became necessary to divide objects into movable and immovable, since movable property registered from the specified period is not taxed (clause 1 of article 374 of the Tax Code of the Russian Federation, No. 202-FZ of November 29, 2012)
- From 01.01.2015 Fixed assets belonging to the 1st and 2nd depreciation groups (for a period beneficial use no more than 3 years) are also not taxed (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation).
That is, the property can be divided into groups:
- Movable property until 01.01.2013;
- Movable property from 01.01.2013;
- Real estate;
- OS objects of groups 1-2 from 01/01/2015
Program 1C Accounting 8.3 has the function of determining tax base, analyzing the date of registration.
Starting with release 3.0.32.6 in the 1C 8.3 Accounting program, automatic calculation of property tax is possible. How to set up automatic tax calculation in 1C, see our video:
How to fill out a property tax declaration in 1C 8.3
All reports in 1C 8.3 are generated in the section Reports – Regulated reports:
To automatically fill out the declaration in 1C 8.3, you must click the button Fill. Let's go straight to section 2, where the main data on the tax are formed:
There is a very good function in the 1C 8.3 program decipher, by clicking on which you can get a detailed report on the data that is included in a particular line of the report.
As you can see, in our example, there are OS objects that are included in the tax base, but have benefits. This implies the exemption from tax from 2013 on movable property. In our case, this vehicle 2, which was accepted for accounting on 01/01/2013:
Page 2 of section 2 reflects the average annual value of the property, which has neither benefits nor exemption from tax, that is, this property is taxed:
Having received decryption, you can see that only those fixed assets that are taxed remain (an administrative building, registered in 2012 and vehicle 1, which was accepted in the same year before the exemption of movable property from tax):
And in section 3 of the declaration, fixed assets objects are reflected, for which the tax is calculated based on the cadastral value:
How to check the property tax declaration in 1C 8.3
To analyze the data in the bookmark OS and NMA formed , according to which, along with the Calculation Help, you can check the correctness of the tax calculation in the declaration:
Default looks like:
In order not to waste time opening the OS card to determine the date of registration, using the hint in memo above, it is necessary to carry out internal settings this register by clicking on the bookmark Show settings:
Select bookmark Additional fields check the box next to Date of registration:
It should be noted that there are fixed assets for which the cost and useful life in accounting may differ from tax accounting. In this situation, for clarity, you can:
- Bookmark Indicators check the box next to NU (tax accounting data);
- Also check the box Depreciation group bookmark grouping to select objects by groups:
Get more detailed , in which, with the help of Reminders we can analyze which objects should be included in the taxable:
Having determined the OS objects that should be included in the tax declaration (in our example: an office building and vehicle 1), for each line of the declaration, you can get a breakdown in the form of a Help-calculation by pointing the desired line with the cursor and clicking Decode:
Help-calculation is formed:
Finally, in 1C 8.3, you can check control ratios data line by line in the declaration:
To study the features of calculating property tax from the cadastral value and average annual cost, as well as how to prepare the 1C 8.3 base for the preparation of the declaration, including: check the established property tax rate in 1C, reflect objects with a special taxation procedure, set up the tax payment procedure, determine the algorithm (postings) for automatic tax calculation in BU and NU - you can study on our remote module. For more information about the course, see the following video:
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