How to pay property tax
His Work Educational Program / / December 19, 2019
What is a property tax
Property Tax - fee for the right to own and enjoy property. This is a regional collection, the basic parameters for it determines the power of the subject within the framework defined by federal law.
Which property is taxed
Now we are talking exclusively about the property. Previously, tax is levied on movable and immovable property, since 2019 this rate abolished.
You have to pay not only for the objects that are used alone. If the organization has transferred the property for temporary possession, asset management, has received his concession agreement or contributed to joint activities in the framework of agreements with other companies, tax The board also. In accounting such property is recorded as "Fixed Assets" and "Income-bearing investments in tangible assets" if the property is for rent.
Is taxable and residential real estate, if it is not reflected in the fixed assets. Since 2020, this applies to all the objects which in other circumstances are taxed to immovable property of individuals
. For example, in a garage or a parking place will also have to make money.Not necessaryArticle 374 of the Tax Code. object of taxation pay for:
- land, water areas and other natural resources;
- historical and cultural monuments;
- nuclear installations;
- icebreakers, nuclear-powered ships and nuclear service;
- space objects;
- vessels registered in the Russian International Register of Vessels.
Who pays the property tax
If the organization has owned the property, it pays this tax. It does not matter, it is Russian or foreign company. The main thing is that their property is located on the territory of the Russian Federation.
Are exempt from organizations working on special taxation systems:
- On UTII if the property is used for activities and imputed taxed at an average annual cost. If the tax base for real estate is considered to be the cadastral value of the property tax is paid. On what objects here are, describe below.
- USN is similar: to pay the tax is not necessary for the property are taxed at an average cost, and should be - on the land.
- To UAT - the tax is not paid for the property, which is used for the production, processing and marketing of agricultural products and for the provision of agricultural services. The rest - is paid.
What rate is valid on property tax
Her establish regional authorities. In this case they are limitedArticle 380 of the Tax Code. tax rate Tax Code: when calculating the average value of the tax rate can not exceed 2.2% -2% on land.
The rest of the actors are free to establish their own rules: lower rates for all or some categories of taxpayers, and some altogether exempt from this. Learn indicators in your area, it is possible to website tax.
What benefits have for property tax
Benefits are federal, that is active all over Russia, and local - only for the subject.
federal benefits
From the payment of property tax:
- religious organizations;
- all-Russia public organizations of disabled persons, if the disabled among their members not less than 80%;
- drugmakers - in respect of the property, which is used for the production of immunological veterinary medicines to combat epidemics and epizootics;
- orthopedic enterprises;
- Bar Association, law offices and legal counseling;
- organization with the status of state research centers.
A full list is presented in 381Article 381 of the Tax Code. tax exemptions article of the Tax Code.
regional benefits
Established entity authorities. They can extend the federal list, but do not narrow it. Learn the benefits can be in the same place and the tax rate for each region - to the website FTS.
How is the tax base
When calculating the annual average cost
For most objects, the tax base - their average annual value. Calculations makes the organization itself. To do this, add up theArticle 376 of the Tax Code. The procedure for determining the tax base the residual value of the property on the first day of each month with the same figure for December 31, and then all divided by 13. The formula will look like this (the OS - the residual value, it is equal to the original cost less depreciation)
The average annual cost = (OS + OS January 1 February 1 March 1 + OS + OS + OS April 1 May 1 June 1 + OS + OS 1 July + August 1 + OS operating system OS + September 1 October 1 November 1 + OS + OS + OS 1 December to 31 December) / 13
For calculating the average value of the property for a certain period, for example for the quarter, summed up its price the 1st of each month of this period of time with the same index of the last day of the last months. The resulting sum is divided by the number of months in the reporting period, to which was added one. formula will be for the first quarter look like this:
average cost = (OS + OS January 1 February 1 March 1 + OS + OS 31 March) / 4
When calculating the value of the land
There are facilities for which the tax is necessarily considered to be on the land rather than the average value. The list is approved annually by the regional authorities. Such a list canArticle 378.2. Specifics of determining the tax base, calculation and payment of tax in respect of certain property there:
- administrative and business and shopping centers;
- non-residential premises, which house offices, shops, catering facilities and public services;
- property of foreign companies that do not have permanent missions in Russia;
- Residential, unrecorded in fixed assets.
Accordingly, you can find this list on the website of the regional government authority or by contacting the officials.
For the calculation of the tax is taken cadastral value of property as of January 1 of the year for which you are going to pay.
How to calculate the property tax
In general, the formula for calculating the tax is extremely simple for the year: the tax base is multiplied by the tax rate. But once a quarter you must make advance payments. So that the final formula will look like this:
The amount of tax = × tax rate Tax Base - The amount of advance payments
Advance payment in the calculation of the cadastral value is equal to a quarter of the annual amount tax. When calculating the annual average cost calculations are made according to the formula:
Advance payment = The average price for the period / 4 × tax rate
When paying property tax
Dates are set by the regional authorities, you can find them in the local law.
When and how to take accountability for property tax
On January 1, 2020 the declaration required to pass once a year - until April 30 of the year following the reporting. If the property company is located in the same region, you can select one inspection and submit a declaration in it, but only under the following conditions:
- the tax base is calculated according to the average annual value of the property;
- in the region do not have regulations on which the tax is allocated to local budgets.
Reporting on the property on which the tax is calculated on the basis of the cadastral value, served in the inspection of the location of the property.
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