Organizational property tax: rate and payment procedure. Property tax for legal entities: rate and payment base Objects for property tax of organizations

Are cars purchased in 2015 and 2016 subject to property taxes?

Answer

In response to your question, we inform you that, according to paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation as amended, effective from January 1, 2015, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation are not subject to taxation (clause 55 of article 1, part 5 of article . 9 Federal Law dated November 24, 2014 N 366-FZ).

Thus, other objects of movable property, regardless of the date of their registration as fixed assets, are recognized as an object of taxation from January 1, 2015.

At the same time, movable property registered as OS from January 1, 2013 is exempt from paying property tax in accordance with clause 25 of Art. 381 of the Tax Code of the Russian Federation (clause 57, article 1, part 5, article 9 of the Federal Law of November 24, 2014 N 366-FZ). The exception is movable property that is registered as a result of:

- reorganization or liquidation legal entities;

— transfers, including acquisition, of property between related parties.

Let us remind you that according to the wording of paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation, applicable to property taxation for the tax periods 2013 and 2014, any movable property accepted for registration as fixed assets from January 1, 2013 is not subject to property taxation.

Thus, in 2015, in calculating the average annual value of property, it is necessary to include the cost of the following movable property not included in the first and second depreciation groups (clause 8, clause 4, article 374, clause 25, article 381 of the Tax Code of the Russian Federation, clause p. 55, 57 art. 1, part 5 art. 9 of the Federal Law of November 24, 2014 N 366-FZ).

Not fully depreciated objects registered as fixed assets before January 1, 2013.
Not fully depreciated objects registered as fixed assets in 2013 and 2014. as a result of reorganization, liquidation of legal entities and transfers, including acquisitions, between related parties.
Fixed assets registered as such in 2015 as a result of reorganization, liquidation of legal entities and transfer, including acquisition, between related parties.

A selection of consulting and analytical materials from ConsultantPlus:

1) On the issue of submitting a property tax return:

Let's assume that you are entitled to a tax exemption on a certain category (or all) of your property. Then, when calculating the amount of tax payable, it is necessary to subtract the average annual value of the preferential property from the average annual value of taxable property. This follows from Sect. V The procedure for filling out the declaration.

The average annual value of preferential property is calculated in the same way as the average annual value of all taxable property.

The values of the residual value of all preferential property are reflected in lines 020 - 140, column 4 of part “Data for calculating the average annual value of property for the tax period” section. 2 tax returns. And the average annual cost is indicated on line 170 of section. 2 tax returns.

The rounded difference between the average annual value of all taxable property and the average annual value of preferential property must be reflected on line 190 of section. 2 tax declaration (clause 2.2, clause 8, clause 5.3 of the Procedure for filling out the declaration).

For each benefit category, you calculate the average annual cost of the relevant property separately. After all, for each benefit you need to fill out a separate section. 2 tax returns. Basis - clause 5.2 section. V The procedure for filling out the declaration.

From the literal interpretation of this norm, it follows that you must fill out a separate section. 2 for benefited property, even if you apply only one benefit.

At the same time, the tax authorities explain that a separate section. 2 must be filled out only when applying two or more benefits in the form of exemption of property from taxation (Letter of the Federal Tax Service of Russia dated 05.08.2008 N 3-3-06/234@).

If your declaration includes more than one section. 2, then in the second and subsequent sheets of section. 2, the indicators in columns 3 and 4 will be the same, since these sheets reflect only the value of the property for which the benefit applies. Therefore, the value of the line is 150 sec. 2 of the tax return for preferential property will be equal to the value of line 170, and the indicator of line 190 of this section. 2 will always be zero. This is the procedure for filling out section. 2 declarations are confirmed by Letter of the Federal Tax Service of Russia dated 05.08.2008 N 3-3-06/234@.

Tax Guide. Practical guide to corporate property tax (ConsultantPlus)

2) From January 1, 2015, in relation to fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government Russian Federation, one should be guided by subparagraph 8 of paragraph 4 of Article 374 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), according to which such fixed assets are not recognized as an object of taxation for the property tax of organizations, regardless of the date of their registration as fixed assets and transfer ( including acquisition) between persons recognized (not recognized) as interdependent in accordance with paragraph 2 of Article 105.1 of the Code.

On the issue of taxation from January 1, 2015 of movable property included in other depreciation groups in accordance with the Classification, registered from January 1, 2013 as fixed assets, one should be guided by paragraph 25 of Article 381 of the Code, according to which such property is not subject to taxation , with the exception of movable property items registered as a result of: reorganization or liquidation of legal entities; transfer, including acquisition, of property between persons recognized as interdependent in accordance with the provisions of paragraph 2 of Article 105.1 of the Code.

Thus, movable property acquired for a fee from an organization, included in other depreciation groups and registered from January 1, 2015 as fixed assets, is not subject to taxation in accordance with paragraph 25 of article 381Code, with the exception of movable property acquired from related parties.

(Question: About the property tax of organizations in relation to movable property acquired and registered as OS from 01/01/2015. (Letter of the Ministry of Finance of Russia dated 05/27/2016 N 03-05-05-01/30592) (ConsultantPlus))

3) At the same time, please note that movable property (including automobile), acquired by an organization in 2016 and accounted for as fixed assets, is not subject to corporate property tax in accordance with paragraph 25 of Article 381 of the Code (except for cases of acquisition from related parties or as a result of reorganization).<…>

(Question: About accounting for the costs of installing a built-in air conditioner in a car for the purposes of income tax and corporate property tax. (Letter of the Ministry of Finance of Russia dated November 18, 2016 N 03-03-06/1/67863) (ConsultantPlus))

4) When filling out the “balance sheet” section of the 2016 declaration, you must follow simple rules. On the first day of each month (from January to December) included in the tax period, we determine the residual value of the fixed assets and, separately, the residual value of the preferential property. We enter the relevant data in columns 3 and 4 of lines 120 - 140 of section 2. On line 141, from the residual value of all property, we select the residual value of the real estate.

The average annual value of the property must be indicated on line 150. This indicator is calculated simply: add the values in column 3 of lines 120 - 140 and divide by 13. This is the tax base. Now all that remains is to multiply it by the tax rate, and we will get the calculated tax amount.

At the same time, Section 2 also indicates the amount of calculated advance tax payments (if, of course, the law of the constituent entity of the Russian Federation establishes tax reporting periods). After all, at the end of the year, the tax payable is determined as the difference between the annual tax amount and advance payments.

Pay attention! In line 270 of section 2 you need to indicate the residual value everyone fixed assets of the organization, except land. Respectively, this indicator will be the same in all completed sections 2 of the declaration.

When filling out the “balance sheet” section 2 of the declaration, it is necessary to take into account that movable property of the first and second depreciation groups is not subject to property tax, regardless of when it was acquired. As for the “movable property” of other depreciation groups, it is exempt from taxation provided that it is registered as fixed assets from January 1, 2013 and later (see letter of the Ministry of Finance dated November 18, 2016 N 03-03-06/1 /67863). However, this benefit does not apply to objects that are recorded on the balance sheet as a result of the reorganization or liquidation of an organization (see letter of the Ministry of Finance dated December 23, 2016 N 03-05-05-01/77572) or as a result of a transaction between related parties ( see letter of the Ministry of Finance dated December 23, 2016 N 03-05-05-01/77567).

At the same time, the Ministry of Finance in a letter dated November 24, 2016 N 03-05-05-01/69448 and dated November 24, 2016 N 03-05-05-01/69457 explained that the tax benefit under paragraph 25 of Article 381 of the Code applies to movable property (inventory object) accepted for accounting as part of the OS from January 1, 2013, created (constructed) and requiring installation, acquired from a non-dependent person, regardless of which person (interdependent or non-interdependent) installed the equipment and from which person the components and materials were purchased. That is, if an organization acquired “movable property” from a third-party company, but purchased spare parts for it from an interdependent person (or an interdependent organization installed it), it does not lose the right to a benefit in the form of tax exemption for this property.

And one more thing. Organizations may well acquire movable property through commission agents. In such situations, for the purpose of applying the tax exemption benefit, it is important that the buyer and supplier are independent entities. And what kind of relationship she has with the commission agent (whether he is interdependent with her or not) does not matter in this case. This was confirmed by the Ministry of Finance in a letter dated November 3, 2016 N 03-05-05-01/64423).

For your information! If the constituent entities of the Russian Federation do not, by their regional law, introduce a benefit in the form of exemption from taxation of movable property registered as fixed assets on January 1, 2013, it will no longer be valid from January 1, 2018 (Article 381.1 of the Tax Code).<…>

Article: Property tax declaration for 2016: “basic” problems and solutions (Remchukov S.) (“Information bulletin “Express-accounting”, 2017, No. 8) (ConsultantPlus)

5)… other (from groups 3 - 10) movable property registered after 01/01/2013. Since 2015, such property has been subject to preferential treatment; information about such property must be reflected in the declaration.

The Federal Tax Service of Russia, in Letter dated December 17, 2014 N BS-4-11/26159@, explained that when filling out tax calculations for advance payments of corporate property tax from the reporting periods of 2015, taxpayers claiming the right to benefits under clause 25 of Art. 381 of the Tax Code of the Russian Federation, according to the line with code 130 of the corresponding section. 2 of the tax calculation for the advance payment, filled out in relation to the specified property, must indicate the code 2010257 assigned to this tax benefit.<…>

Thematic issue: Accounting policy of an enterprise for tax purposes for 2016 (edited by A.V. Bryzgalin) (“Taxes and financial law”, 2016, No. 2) (ConsultantPlus)

The answer was prepared on March 29, 2017.

The status of the documents provided is current at the time the response is generated.

The answer has been prepared in accordance with the regulations of the Consultation Line; you can familiarize yourself with the service in advance on the website www.site.

Comments

The benefit is used by enterprises engaged in the manufacture of prosthetic and orthopedic products according to orders from citizens.

Prosthetic and orthopedic products include technical means rehabilitation used to compensate or eliminate persistent limitations in life activity (prostheses of the upper and lower extremities, mammary glands, orthoses, orthopedic devices of the upper and lower extremities, reclinators, corsets, obturators, bandages, splints and other orthopedic corrective devices, orthopedic shoes and inserted orthopedic corrective devices (insoles, half-insoles))

A complete list of prosthetic and orthopedic products is given in the All-Russian Classification of Products (OKP)

Bar associations, law offices and legal consultations are forms of legal entities (Article 20 of the Law of May 31, 2002 No. 63-FZ). All property recorded on their balance sheet is exempt from property tax. In this case, the purpose and nature of use of such property do not play a role.

Lawyers' chambers will not be able to take advantage of the benefit. They belong to non-profit organizations that do not have the right to engage in entrepreneurial activities (clause 10 of article 29 of the Law of May 31, 2002 No. 63-FZ)

All property owned by the centers is benefited. The status of a state scientific center is assigned to enterprises, scientific institutions, as well as higher education institutions. educational institutions. At the same time, the university must have unique experimental equipment, highly qualified specialists, and international recognition of its scientific research. The status of a state scientific center is assigned by the Government of the Russian Federation. Such rules are established in paragraphs 1 and 2 of the Procedure approved by Decree of the President of the Russian Federation of June 22, 1993 No. 939

Religious organizations include voluntary associations registered as a legal entity:

citizens of Russia;

other persons permanently and legally residing in Russia

Moreover, the purpose of their education should be the joint confession and spread of faith (Article 6 of the Law of September 26, 1997 No. 125-FZ)

To confirm the use of a number of fixed assets in religious activities, you can be guided by the list approved by Decree of the Government of the Russian Federation of March 31, 2001 No. 251

Public organizations of disabled people are:

organizations created by people with disabilities;

organizations created by persons representing their interests in order to protect the rights and legitimate interests of disabled people, among whose members disabled people and their legal representatives (one of the parents, guardian or trustee) make up at least 80 percent;

unions (associations) of these organizations

The limit on the number of disabled people and their legal representatives (80%) must always be observed. Otherwise, the public association will lose the right to the benefit. Such rules are established in Article 33 of the Law of November 24, 1995 No. 181-FZ

Such enterprises can use property tax relief if:

average number at least 50 percent of their employees are disabled;
the share of wages for disabled employees is at least 25 percent in the total wage fund

This benefit does not apply to:

fixed assets used for the production and (or) sale of excisable goods, mineral raw materials and other minerals;

fixed assets used for the production and (or) sale of goods listed in the list approved by Decree of the Government of the Russian Federation of February 18, 2004 No. 90;

property of organizations engaged in the sale of brokerage and other intermediary services

Property of institutions whose sole owners are all-Russian public organizations of disabled people (paragraph 3, paragraph 3, article 381 of the Tax Code of the Russian Federation)

Such institutions can apply the benefit only to fixed assets used:

for educational purposes;

for cultural purposes;

for medical and health purposes;

for physical education and sports purposes;

for scientific purposes;

for informational purposes;

for other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents

Property is exempt from tax for 10 years, subject to following conditions:

property was acquired (created) for conducting activities in the SEZ;

the property is located on the territory of the SEZ;

the property is used within the framework of the SEZ agreement

This is stated in paragraph 17 of Article 381 of the Tax Code of the Russian Federation

The period of application of the benefit (10 years) is calculated from the month following the month of registration of the property (clause 17 of Article 381 of the Tax Code of the Russian Federation). After the 10-year period, such property is subject to taxation based on its residual value (clause 1 of Article 375 of the Tax Code of the Russian Federation)

The benefit is provided for three years from the date of registration of such property

The benefit applies:

on apartment buildings, classified as energy efficiency classes A, B, B+, B++ (letter of the Federal Tax Service of Russia dated March 25, 2015 No. BS-4-11/4821);

for objects with high energy efficiency, which are named in Decree of the Government of the Russian Federation dated April 16, 2012 No. 308. The benefit is valid if the object is registered in the period from January 1, 2012 to June 29, 2015 inclusive, and a three-year period from the date their registration has not expired (letter of the Ministry of Finance of Russia dated February 18, 2016 No. 03-03-06/1/9212).

For real estate objects (except apartment buildings) the benefit does not apply (letter of the Ministry of Finance of Russia dated March 20, 2015 No. 03-03-06/15239)

Energy efficiency is determined according to:

with the list approved by Decree of the Government of the Russian Federation of June 17, 2015 No. 600;

with the Rules approved by order of the Ministry of Industry and Trade of Russia dated April 29, 2010 No. 357, and the principles, the list of which was approved by Decree of the Government of the Russian Federation dated December 31, 2009 No. 1222 (clause 4 of Article 10 of the Law of November 23, 2009 No. 261- Federal Law)

* The benefit applies only to those objects that are included in fixed assets starting from January 1, 2012 (letter of the Ministry of Finance of Russia dated January 27, 2012 No. 03-05-05-01/06).

Objects with high energy efficiency, which first appeared on the list approved by Decree of the Government of the Russian Federation of June 17, 2015 No. 600, can be depreciated with an increased coefficient of 2 starting in July 2015.

From the same month, the use of an increased depreciation rate will cease for objects that:

included in the lists approved by Decrees of the Government of the Russian Federation dated April 16, 2012 No. 308 and dated July 29, 2013 No. 637, but which were not included in the list approved by Decree of the Government of the Russian Federation dated June 17, 2015 No. 600;

accepted for accounting in July 2015 and later.

If these objects were registered in the period from January 1, 2012 to June 30, 2015 (inclusive), and the three-year period from the date of their registration has not expired, the benefit under paragraph 21 of Article 381 of the Tax Code of the Russian Federation remains.

The property tax of organizations is established by the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) and the laws of the constituent entities of the Russian Federation, is put into effect by the laws of the constituent entities of the Russian Federation and, from the moment of introduction, is required to be paid in the territory of the corresponding constituent entity of the Russian Federation.

Setting tax, legislative(representative) The bodies of the constituent entities of the Russian Federation determine:

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

The laws of the constituent entities of the Russian Federation may also establish the specifics of determining the tax base of individual real estate objects, tax benefits, the grounds and procedure for their application by taxpayers.

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

Object of taxation for Russian organizations is movable and immovable property recorded on the balance sheet as fixed assets in accordance with the accounting procedure (clause 1 of Article 374 of the Tax Code of the Russian Federation). The objects of taxation include the following property:

transferred for temporary possession (use, disposal or trust management);
contributed to joint activities;

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

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

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

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

land plots;
subsoil areas;
everything that is directly connected with the earth;
buildings (structures, unfinished construction projects);
aircraft and sea vessels, inland navigation vessels, and space objects subject to state registration.

Movable property things not related to real estate are recognized, including money and securities(clause 2 of article 130 of the Civil Code of the Russian Federation).

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

According to the provisions of the Federal Law of November 24, 2014 No. 366-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” from 01/01/2015 movable property is subject to taxation(except for certain fixed assets).

THIS IS IMPORTANT

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

To the first depreciation group included fixed assets with maturity beneficial use from one year to two years inclusive. This is usually a short-lived property. To the second depreciation group fixed assets with a useful life of two to three years inclusive are included (computers, printers, servers, modems, network equipment local computer networks, industrial and household equipment).

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

As for movable fixed assets of the third to tenth depreciation groups acquired in 2015, they are subject to taxation. However, tax relief applies to them (with some exceptions). The corresponding clarifications on this matter are given in the letter of the Federal Tax Service of Russia dated January 20, 2015 No. BS-4-11/503 “On the property tax of organizations” (hereinafter referred to as the letter of the Federal Tax Service of Russia No. BS-4-11/503). In this case, the benefit applies to movable property registered as fixed assets in 2013 and later.

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

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

Thus, if an organization received movable property during the reorganization or liquidation of a legal entity, then it has been a payer of property tax since 2015 in the usual manner (letters of the Ministry of Finance of Russia dated January 16, 2015 No. 03-05-05-01/503, 29.12 .2014 No. 03-05-05-01/68233; letter of the Federal Tax Service of Russia No. BS-4-11/503).

Apparently, this norm was introduced into the tax legislation to prevent enterprises from reorganizing or liquidating a legal entity in order to remove movable property from taxation.

PLEASE NOTE

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

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

TAX BASE ON PROPERTY TAX OF ORGANIZATIONS

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

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

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

Tax base as

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

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

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

Tax base as average annual property value (SrgSt

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

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

12 is the number of months of the tax period.

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

Let's consider practical example calculating the tax base as the average annual value of property.

EXAMPLE 1

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

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

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

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

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

Based on the results of the reporting period (first quarter, half a year, 9 months, calendar year), the average value of property is calculated. Calculation formula average property value for reporting period (SrSt):

SrSt = (OS 1 + OS 2) / (K + 1), (2)

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

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

K - number of months of the reporting period.

EXAMPLE 2

Let's use the data from example 1 and calculate the average value of property of a retail trade organization for the reporting period.

Average property value:

for the first quarter:

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

for the first half of the year:

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

in nine months:

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

PLEASE NOTE

Legislative (representative) bodies of the constituent entities of the Russian Federation have the right not to establish tax reporting periods (clause 3 of Article 360 of the Tax Code of the Russian Federation).

To determine advance payments And amount of corporate property tax, you need to know the tax rate.

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

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

For individual property objects (railway tracks public use, main pipelines, power lines, etc.) reduced tax rates are provided. Until 2013, these types of property belonged to the preferential category of property.

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

EXAMPLE 3

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

Advance payments for reporting periods:

for the first quarter:

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

for the first half of the year:

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

in nine months:

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

Tax amount for the tax period:

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

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

Cadastral value as a tax base

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

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

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

the actual use of a building (structure, structure) for business, administrative or commercial purposes. Not less than 20% total area this building (structure, structure), in accordance with the cadastral passports of the relevant real estate objects or technical registration documents (inventory) of such objects, provides for the placement of offices and related office infrastructure (including centralized reception premises, meeting rooms, office equipment, parking);
the actual use of a building (structure, structure) for the purpose of locating retail facilities, public catering facilities and (or) consumer service facilities is at least 20% of its total area for the placement of retail facilities, public catering facilities and (or) consumer service facilities.

Cadastral value as a tax base for administrative, business and shopping centers, residential buildings, non-residential and residential premises is possible subject to simultaneous fulfillment of two conditions:

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

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

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

For such objects, property tax must be calculated in accordance with the generally established procedure - based on the average annual value of the property.

Particularly noteworthy is the issue of the tax base in relation to residential buildings and residential premises recorded on the balance sheet of organizations as goods or finished products.

In accordance with the requirements of Federal Law No. 135-FZ dated July 29, 1998 (as amended on July 13, 2015) “On Valuation Activities in the Russian Federation,” state cadastral valuation is carried out in relation to real estate registered in the state cadastre. Based on this law, the tax authorities, in their letter dated April 23, 2015 No. BS-4-11/7028@ “On the property tax of organizations,” concluded that houses and residential premises recorded on the organization’s balance sheet as goods or finished products are subject to taxation at cadastral value if:

these objects are registered in the state cadastre of real estate;
there is a corresponding law establishing the calculation of the tax base for these objects.

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

The Ministry of Finance of Russia also gave corresponding clarifications (letters dated 04/08/2015 No. 03-05-05-01/19690 and No. 03-05-05-01/19749).

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

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

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

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

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

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

K = K 1 / K 2, (3)

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

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

From 01/01/2016 organizations owning real estate objects on the right of economic management, must evaluate these objects based on the cadastral value (in 2014-2015, the assessment was based on the average annual value of the property).

For property included in a mutual investment fund and included in the corresponding regional list, the tax base as cadastral value is applied from 01/01/2015 (letter of the Federal Tax Service of Russia dated 05/08/2014 No. BS-4-11/8853@ “On the property tax of organizations”) .

No later than the 1st day of the next tax period for property tax, the approved regional list must be posted on the official website of the authorized executive body of the constituent entity of the Russian Federation.

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

In 2014, four constituent entities of the Russian Federation adopted the corresponding regional law on the cadastral value of property (Moscow, Moscow, Amur and Kemerovo regions). In 2015, corresponding laws were adopted in another 30 constituent entities of the Russian Federation. However, in four constituent entities of the Russian Federation the regional list was not approved, and in the Ryazan region the law came into force on January 1, 2016.

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

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

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

NOTE

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

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

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

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

EXAMPLE 4

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

Amount of property tax for 2015. will be:

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

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

Advance payments for reporting periods:

for the first quarter:

for the first half of the year:

1/4 × 50,000,000 rub. × 1.2% / 100% = RUB 150,000;

in nine months:

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

Amount of advance payments for the reporting periods will be:

150,000 rub. × 3 = RUB 450,000.

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

PROCEDURE AND DATES FOR PAYING TAX, ADVANCE PAYMENTS FOR TAX

Organizational property tax and advance tax payments are subject to payment in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.

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

Foreign organizations Those operating in the Russian Federation through permanent representative offices pay taxes and advance payments in respect of the property of permanent representative offices at the place where the representative offices are registered with the tax authorities.

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

THIS IS IMPORTANT

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

It should be noted that at present there are cases when courts make decisions on the illegal inclusion of buildings of organizations in the list of real estate objects for which the tax base is the cadastral value (Definition Supreme Court RF dated 03/04/2015 No. 5-APG 15-4).

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

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

The specifics of calculating property tax for organizations do not allow for appropriate adjustments to the tax base of the previous year in the current tax period.

G. A. Gorina, prof. Department of Taxes and Taxation of REU named after. G. V. Plekhanova, Ph.D. econ. sciences

The amount of property tax depends on two indicators: the rate and the tax base. The tax rate is set by regional authorities, but this figure cannot exceed 2.2%. Reporting on this tax is submitted quarterly. Organizations need to take into account two principles for determining the tax base:

average annual cost;
cadastral valuation.

In the first case, the average annual residual value of the property is calculated, which is several times less than the market level. Since last year, some regions have switched to new principle tax calculation - based on the cadastral value. Unlike the average annual value, the cadastral valuation is as close as possible to market indicators, which significantly increases the calculated tax amount. This innovation will provide an additional source of financing for the budget, which has been experiencing difficulties filling since the start of the crisis.

Cadastral valuation can be used for the following types of property:

Business and shopping centers.
Facilities intended for trade, provision of consumer services and catering.
Residential premises that are not fixed assets (usually purchased for resale).

In 2016, regions retained the right to determine the final list of types of property that are subject to tax calculation based on cadastral value. In addition, a federal subject can set a certain limit that will allow companies that own small and medium-sized premises to pay tax according to the old rules.

If a company that must pay tax based on a cadastral valuation continues to make payments based on the residual value, then in addition to the surcharge, the organization will have to pay the corresponding amount of the fine.

Complex assessment

To determine the principle for calculating property tax in 2016, legal entities need to take the following steps:

Determine whether the region in which the property is located has switched to using cadastral valuation. The regions were supposed to adopt the corresponding law by the end of last year.
Clarify whether a specific premises falls under the criteria set out in the law.
Make sure that this object is on the list of property that will be taxed according to the new procedure. This list is published on the official website of each region.

Business representatives should take into account the following nuances, which directly affect the calculated tax amount:

If the actual area used for trade or business activities is less than 20% of the total area, then the organization has the right to pay tax based on the residual value.

With the help of an independent appraiser, an organization can reduce the inflated value, which is used as a tax base. To do this, you will need to submit an application to Rosreestr and attach the appropriate assessment. If this authority refuses to review the cost, you will need to go to court. Taking into account current judicial practice, companies have every chance to defend their interests using this procedure.

The transition to using the cadastral value of property is caused by the desire of the authorities to increase budget revenues. The development of the economic crisis and the decline in oil export revenues are forcing officials to find alternative ways to finance the cost part.

In turn, business representatives who are forced to switch to a new calculation principle are faced with an almost tenfold increase in the amount of tax. Given the already difficult situation of many companies, additional contributions will be a new blow to the financial stability of many organizations.

Organizational property tax must be paid on fixed assets. They are listed in accounts 01 “Fixed Assets” and 03 “Profitable Investments in Material Assets”. Real estate and some movable property are subject to taxation. Read on to learn how to calculate and transfer corporate property tax, as well as submit reports on this payment in 2016.

On which objects do organizations need to pay property tax?

Russian organizations are subject to property tax on movable and immovable property, which is taken into account on the balance sheet as fixed assets (Clause 1, Article 374 of the Tax Code of the Russian Federation). The objects of taxation include the following property:

transferred for temporary possession (use, disposal, trust management);
contributed to joint activities;
received under a concession agreement.

Please note: profitable investments in tangible assets (property acquired for rental and leasing) belong to the category of fixed assets. Therefore, assets recorded in account 03 are subject to corporate property tax.

Let us remind you that real estate includes (clause 1 of Article 130 of the Civil Code of the Russian Federation):

land plots;
subsoil areas;
everything that is firmly connected to the earth;
buildings (structures, unfinished construction projects);
aircraft and sea vessels, inland navigation vessels, and space objects subject to state registration.

Movable property refers to things that are not real estate. This includes money and securities (clause 2 of Article 130 of the Civil Code of the Russian Federation).

At the same time, the following objects of fixed assets are not subject to property taxation (clause 4 of Article 374 of the Tax Code of the Russian Federation):

land plots and other environmental management facilities (water bodies and other natural resources);
property owned by the right of economic management or operational management to federal executive authorities, if they provide for military and (or) equivalent service, and also if such property is used by these authorities for defense needs (civil defense, security and law enforcement in Russia);
objects recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of Russia;
icebreakers, ships with nuclear power plants and nuclear technology service ships;
space objects;
ships registered in the Russian International Register of Ships;
fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets (approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1). That is, movable property acquired by an organization that belongs to the third to tenth depreciation groups, from the moment it is placed on the balance sheet as fixed assets, is recognized as an object of taxation under the corporate property tax. Also, a tax benefit in the form of an exemption from its payment is provided for movable property registered on January 1, 2013. An exception is objects registered as a result of the reorganization or liquidation of legal entities, as well as the transfer, including acquisition, of property between persons recognized as interdependent in accordance with the provisions of paragraph 2 of Article 105.1 of the Tax Code of the Russian Federation (clause 25 of Article 381 of the Tax Code of the Russian Federation). Taxes must be paid on such property.

Please note: for the correct calculation of property tax, it is very important to timely register all fixed assets. So, we remind you that the moment of acceptance of real estate objects for accounting does not depend on the fact of transfer of documents for state registration of ownership of them (letter of the Ministry of Finance of Russia dated 06/08/2012 No. 03-05-05-01/31). Namely, objects must be accepted for accounting on the date when documents on the transfer of real estate to the company are signed (for example, an acceptance certificate, permission to enter, commissioning act, etc.), provided that the property is ready for use in economic activity organizations. By analogy with acceptance for accounting, such objects must be written off from the balance sheet at the time of actual disposal. The write-off operation does not depend in any way on the fact of state registration.

What is the property tax rate?

The property tax of organizations is calculated at rates established by the laws of the constituent entities of the Russian Federation. Tariffs cannot exceed the maximum rate provided for in the Tax Code - 2.2%. At the same time, regional authorities can establish differentiated tax rates depending on categories of taxpayers or types of property (Article 380 of the Tax Code of the Russian Federation).

How to calculate the tax base for corporate property tax

The tax base for the property tax of organizations is determined (Article 375 of the Tax Code of the Russian Federation):

as the average annual value of property recognized as an object of taxation;
in relation to individual real estate objects - as their cadastral value as of January 1 of the reporting year (Article 378.2 of the Tax Code of the Russian Federation).

The tax base for corporate property tax is determined separately in relation to property located at the location:

organizations;
each separate division of the organization with a separate balance sheet;
each piece of real estate located outside the location of the organization and outside the location of a separate division that has a separate balance sheet;
an object, the tax base for which is determined as its cadastral value;
property taxed at different tax rates.

Let's sum it up. The tax base for real estate is determined by the place of its actual location. As for movable property, the question arises when forming the tax base in the presence of separate divisions. So in this case, the order depends on whose balance sheet the “movable” is located. Thus, movable property of separate divisions without a separate balance sheet is included in the tax base at the location of the organization. And the assets of separate divisions that have a separate balance sheet, if the specified property is taken into account on their balance sheet, - at the location of the separate divisions.

How to calculate property tax based on average annual value

To determine the average annual value of property, you need to know the residual value of fixed assets (paragraph 2, paragraph 4, article 376 of the Tax Code of the Russian Federation). That is, according to accounting data, it is necessary to determine the difference between the original (replacement) cost of the objects and the amount of accrued depreciation (wear and tear). In this case, the average annual value of property is calculated based on the results of the year - for calculating tax (clause 1 of Article 382 of the Tax Code of the Russian Federation). And in order to calculate advance tax payments during the reporting year (if any are established in the region), you need the so-called average cost (clauses 1 and 2 of Article 383, clause 4 of Article 382 of the Tax Code of the Russian Federation). To calculate this indicator, you will also need data on the residual value of the relevant assets (paragraph 1, clause 4, article 376 of the Tax Code of the Russian Federation).

Let us present the necessary formulas.

Attention: if you pay advances during the year, the tax payable at the end of the year is transferred taking into account such advances (clause 2 of Article 382 of the Tax Code of the Russian Federation).

How to calculate property tax from cadastral value

From January 1, 2014, regional authorities received the right to collect property tax from organizations based on its cadastral value as of the beginning of the year (clause 2 of Article 375 of the Tax Code of the Russian Federation). This procedure applies to the following real estate (Article 378.2 of the Tax Code of the Russian Federation):

administrative, business and shopping centers, as well as the premises in them;
non-residential premises that are intended (according to documents) or are actually used to accommodate offices, retail facilities, catering facilities and consumer services;
real estate objects of foreign organizations that do not have permanent representative offices in Russia;
residential buildings and residential premises not included in balance sheet as fixed assets.

Since July 1, 2014, tax on cadastral value is paid on a general basis even by organizations on UTII, and from January 1, 2015 - by organizations on the simplified tax system (clause 2 of article 346.11, clause 4 of article 346.26 of the Tax Code of the Russian Federation). At the same time, in a “simplified” way with an object, income minus expenses, the amount of tax paid is included in expenses (subclause 22, clause 1, article 346.16 and clause 2, article 346.17 of the Tax Code of the Russian Federation).

At the end of 2014, a law was adopted that obligated, from January 1, 2015, entrepreneurs on the simplified tax system, UTII and patent tax system to pay property tax on real estate, the tax base for which is determined as the cadastral value, provided that the objects are used in business ( paragraph 3 of article 346.11, paragraph 4 of article 346.26 and subparagraph 2 of article 346.43 of the Tax Code of the Russian Federation). In this article, we do not consider the procedure for paying property tax for individuals. Chapter 32 of the Tax Code of the Russian Federation is devoted to this payment.

Please note: if the cadastral value of the premises is not determined, but the cadastral value of the building in which it is located is known, the cost of this premises is determined by the formula (clause 6 of Article 378.2 of the Tax Code of the Russian Federation):

If during the year ownership of an object arose or ceased, the tax amount is calculated taking into account the number of full months during which the object was owned (letters of the Federal Tax Service of Russia dated June 19, 2014 No. BS-4-11/11793 and dated May 19, 2014 No. BS-4-11/9523@). The month of registration or termination of ownership is taken as a full month.

The tax itself is calculated according to the formula (clause 12 of Article 378 of the Tax Code of the Russian Federation):

If advances are provided, you will also need the following calculation (subclause 1, clause 12, article 378 of the Tax Code of the Russian Federation):

When to pay corporate property tax

The property tax of organizations and advance payments on it are subject to payment in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation (clause 1 of Article 383 of the Tax Code of the Russian Federation).

What kind of reporting is provided for property tax companies?

All organizations that pay property tax must submit a declaration on this tax at the end of the reporting year (clause 1 of Article 386 of the Tax Code of the Russian Federation). The declaration form and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

The declaration must be submitted to the inspectorate no later than March 30 of the following year (clause 3 of Article 386 of the Tax Code of the Russian Federation).

If your region has reporting periods (clause 3 of Article 379 of the Tax Code of the Russian Federation), you must also submit a tax calculation for the advance payment no later than 30 calendar days from the end of the corresponding reporting period. The calculation form is given in the above-mentioned order of the Federal Tax Service.

Reporting is submitted to the Federal Tax Service (clause 1 of Article 386 of the Tax Code of the Russian Federation):

at the location of the Russian organization;
at the place of registration of the permanent representative office of the foreign organization;
at the location of each separate division of a Russian organization that has a separate balance sheet;
at the location of the real estate;
at the location of the property included in the Unified Gas Supply System;
at the place of registration of the largest taxpayer.

By general rule A separate calculation is submitted for each place of tax payment. One calculation is submitted to the tax office, which oversees the territories of several municipalities with different OKTMO codes. It is necessary to fill out sections that indicate the amount of tax to be paid under the appropriate OKTMO code to the budget of municipalities.

Regional legislation may provide that property tax is credited to the budget of a constituent entity of the Russian Federation without sending part of the tax amount to budgets municipalities. In this case, the organization can, in agreement with the Federal Tax Service for a given subject of the Russian Federation, submit a single calculation for all property on the territory of a given subject of the Russian Federation. Then, when filling out the calculation, the OKTMO code corresponding to the territory of the municipality, subordinate inspection at the place where the calculation was submitted, is indicated.

We have summarized the reporting deadlines in the table.

Table. Deadlines for submitting reports on property tax of organizations in 2016

Reporting name	Reporting (tax) period	Deadline for reporting in 2016	When reporting is submitted only electronically
Declaration of corporate property tax for 2015	(Clause 1 of Article 379 of the Tax Code of the Russian Federation)	(clause 3 of article 386 of the Tax Code of the Russian Federation)	If the average number of employees for 2015 is over 100 people. If the organization is newly created (including during reorganization) - if the number of employees exceeds 100 people (Clause 3 of Article 80 of the Tax Code of the Russian Federation)
Tax calculation for advance payment of corporate property tax for the reporting period of 2016	I quarter (Clause 2 of Article 379 of the Tax Code of the Russian Federation)
	Half year (Clause 2 of Article 379 of the Tax Code of the Russian Federation)	(clause 2 of article 386, clause 7 of article 6.1 of the Tax Code of the Russian Federation)
	9 months (Clause 2 of Article 379 of the Tax Code of the Russian Federation)	(clause 2 of article 386, clause 7 of article 6.1 of the Tax Code of the Russian Federation)