Property Tax is often a large part of the tax burden.Its size depends on the book value of fixed assets and increase after each acquisition of new assets and their modernization.Therefore, for many businesses it is quite difficult to comply with the deadline for payment of property tax and transfer huge payments to the budget, without prejudice to the business.
taxpayers legislation provides a number of opportunities for optimization of the tax advantage that each company will be able to significantly reduce the tax burden.
1. A method of depreciation.
Accountants tend to use the straight-line method, which is much easier to rest and to avoid the emergence of differences in accounting and taxation.But from the point of view of tax optimization it loses the rest.At a ratio of 2 in most cases, the most advantageous method is the reduced residue.Therefore, to reduce the property tax, depreciation nuzhnoo calculate each of four available methods and focus on more appropriate.Certainly, from the straight-line method is to give only when there is a significant difference in the calculations.
2. "simplified tax system".
large enterprises in most cases is not profitable to use a simplified regime, despite the fact that it allows you not to pay the property tax.To solve this problem, open the special firm- "uproschentsam" acquiring the assets and giving them out to the main entity.You can make out objects and entrepreneurs.They do not pay property tax on vehicles and equipment, and subject to the application of "simplified taxation" or UTII not list and the tax on real estate that is leased.It should be noted that selling the assets already owned by the company, it is impractical, because have to pay quite a large VAT.Thus, the support structure needed to organize the purchase of expensive plant and equipment.
3. Leasing.
Many companies buy plant and equipment on credit.To optimize the property tax, it is necessary to consider the option to enter into a leasing transaction, which has significant advantages over a bank loan.The possibility of incorporating an object on the balance sheet of the company-lessor exempts the company from the tax transfer for the entire duration of the contract.If at the time of transfer of ownership of the asset amortization will be fully credited, the obligation to pay him not to come at all.If the object is not depreciated until the end, he accepted on account of the residual value which is substantially less than its original price.Setting a fixed asset on the balance sheet of the lessee allows to use an accelerated depreciation rate 3. This exemption applies to items that are initially recognized and accepted by the lessor in the balance sheet at net book value after the expiration of the contract.
4. Revaluation.
Each company owns a large number of movable objects whose value is constantly decreasing.Obsolete or substantially fallen in price assets may be overestimated by means of examination and reduce the amount of property tax.It should be noted that the tax records will then be carried out without changes only decrease the cost of fixed assets on its balance sheet.This procedure is carried out once a year for groups of homogeneous assets.This means that it should involve all the objects belonging to a certain category, such as cars.It is impossible to overestimate one of them, and the cost of other leave earlier.Group selection is carried out now by yourself depending on economic feasibility.So, if the price has dropped substantially in the transport, real estate, on the contrary, increased, the need to re-evaluate only the cars and the buildings considered in the same order.
There are also other ways to optimize property taxes, such as the transfer of assets to the company, with benefits;at branches located in regions with a lower tax rate or tax havens, but they are not suitable for every business.
