Currently, discussion is the question of how to calculate property taxes.The procedure for payment of tax on real estate has a distinctive feature that allows it to stand out against other payments to the budget.This difference is manifested in the mismatch of the object of taxation, and source of payment.
Thus, according to the legislation subject to taxation acts residual value of the buildings and facilities, but the real estate tax is paid from the profits earned by the company during the reporting period.This actually leads to the fact that for some companies with high returns, property tax is not a threat to be (become) a loss.Having even a large number of expensive buildings, one business entity earned enough income to pay off the payment thereof and for the other charge and pay tax on real estate is to become (remain) unprofitable.This is manifested negative impact of real estate tax by the amount of profit that is the subject of management after payment.Sometimes it is a factor in loss-making enterprises.
at a constant value of profit reporting period greater impact on the parameters of the profit that remains has a change in the property tax than income tax.The amount of income tax depends on the income of the reporting period.Since it is in this case, is constant, and the value of this tax will not change and, therefore, affect the profits remain at the disposal.In this case, it is advisable to apply a single tax on real estate.In the case of increasing the value of the residual value of the property tax increase, that is, it formed a new tax on real estate, which will reduce the size of the remaining profit.On the basis of the above, to improve the taxation of property is proposed to replace the existing one, a fundamentally new method of calculating the real estate tax, which involves the use of flexible tax rates.It is based on the principle of sufficiency of the proceeds, and for the reporting period.
In practice, it is advisable to reduce property taxes and bid at magnification of residual value against the profit of the reporting period.This factor will also affect the depreciation of real estate.But it must be borne in mind that the method of accelerated depreciation in the first years of increasing depreciation charges and thus cost price.Loss-making organization afford it can not.For such organizations make better use of the productive method.This will allow them to manage their costs, especially during periods of stable capacity utilization.Nonlinear same method is more suitable for the profitable enterprises, which, however, lack the resources to expand the capital stock.
The new technique will allow not only the implementation of the fiscal function of the tax on real estate, but also challenging, which is especially important in terms of the strategy of sustainable development and improvement of the existing economic structure.
strategy business entity should be aimed at maximizing the value of the property.In connection with the developing world crisis tendencies organizations should review the contents of depreciation policy, which today is considered the most popular linear way.The basis of amortization policy should be based on the objectives pursued by the organization at a particular stage of its economic activity.
