among the few collections to the state treasury of the Russian Federation, which are categorized as regional, - property tax.It must pay both Russian and foreign companies.What are the specifics of this tax?How is his calculus in practice?How often enterprises should make appropriate sums to the state treasury?
What is property tax?Payment of the budget it is obligatory for all types of businesses or just for organizations that fall under certain criteria?Property Tax is classified as regional.
It is set at the level of the provisions of the Tax Code and obligatory for companies that are operating in the territory of a subject of the Russian Federation.Payers of this type of fees - a Russian and foreign companies with the possession of real estate in Russia.
payment of property tax under the simplified tax system is only of real estate, and provided that the tax base of fixed assets of the company is defined as a set against them the cadastral value.
What is the object of taxation for organizations within the calculation of collection, which is it?In accordance with the provisions of the Tax Code it is recognized as such both movable and immovable property (including the fact that the company transferred to the trust management of the order), which is considered on the balance sheet as a fixed asset.As for foreign companies, in respect of them the object of taxation - it's just property.We examine key aspects that characterize the property tax (payment, terms).Then we investigate some examples of calculation of the relevant payments.
Features of calculation and payment
What are the principles of calculation and payment of such a charge, as the property tax?Payment of the budget made it correlative with legal and tax reporting period.What is their specificity?
tax period, as for most other types of taxes to the Russian budget, in this case - a calendar year.With regard to the periods the first quarter, six months, and 9 months of the year.
Calculation of the collection, in question, carried out at the tax rates that are approved by the legislative bodies of subjects of the Russian Federation.Reserve their value should not exceed 2.2%.In accordance with the provisions of the Tax Code of the Russian regional authorities can use a differentiated approach to the definition of the size of the relevant tax rates.The criterion here can be the category of the taxpayer, or the specifics of the property, which is subject to taxation.
What other nuances related to the calculation and payment characterize property tax?The payment of the relevant amounts in the budget may be using different benefits.This type preferences can be set at the level of the provisions of the Tax Code, and regional sources of law.Applying the benefits defined in federal laws and those that are taken in the subjects of the Russian Federation, may simultaneously.
practical calculation of the collection to the Treasury, in question, taxpayers are engaged on their own as soon as the tax period ends.The formula determine the amount of the tax is simple: you need to multiply the rate approved by the authorities of the region, the value of the base.But before you transfer the resulting amount to the treasury, it is necessary to reduce the size of the tax incurred during the period of advance payments.The most important feature, which is characterized by a property tax - paid into the budget it is carried out for each branch or separate division of the company separately (if it has an independent balance).
terms of tax payment and settlement procedure with the Federal Tax Service
most important aspect of the settlement with the state enterprises on the tax in question, - possible.We study them, as well as some practical nuances relating to the payment of the appropriate fee.
So, the most important aspect that characterizes the property tax, - the timing of its payment.They are fixed in the legislation, adopted at the level of subjects of the Russian Federation.
Above we noted that for the collection, in question, set the tax period.They should implement the enterprise advances.This is the most important feature that characterizes the property tax.The deadline for payment of advance payments - quarterly, immediately after the completion of the tax period.Enterprise to be transferred to the treasury 1/4 of the tax, which were numbered as of the 1st day of the month, which follows immediately after the reporting period.Payment of property tax for the year is made up to 30 March of the following year.
quite possible scenario where the company began to work from the very beginning of the year.As in this case shall be transferred to the state property tax?The deadline for payment of the fee under the appropriate script - immediately after completion of the procedure of state registration, as well as the adoption of the established procedure for registration of property forming the tax base.
In some cases, the FTS may require the company to pay the fee once the company begins to operate the respective fixed assets actually.On this lawyers recommended to pay special attention to entities that pay property tax.Term of payment of the appropriate fee we understand.Now let us consider some practical examples of calculations of the enterprises with the state tax in question.Examples
Say "Industrial Suite" was registered February 11, 2014.At the time of entering data about the organization in the appropriate state registers on the balance sheet of the company had assets of $ 1.5 million.Suppose that the corresponding figure 1 March 2014 increased to 1.7 million, on April 1 - to 1.8 million, May 1 - to 2 million, and on June 1 - to 2.5 million rubles.For example, property tax rate in the region where the company operates, is 2.2%.
Thus, in accordance with the provisions of the Tax Code the tax period in respect of the collection, in question, is the calendar year, and reporting - I quarter, six months, and 9 months of the year.As we noted above, the "Industrial Suite" was registered on 11 February, that is after the beginning of the calendar year.In accordance with the provisions of the Tax Code, for the fiscal period of the company will be the time from the date of registration until the end of the year.
the Tax Code prescribes "Industrial Lux" until July 30 to submit completed in the prescribed manner on advance payments for six months.Also in accordance with the provisions of the Code of the company need to make an advance payment for the collection, in question.The value of the tax base of the organization will be equal to the average annual net value of balance sheet assets.To calculate it, you need to divide the amount resulting at the end of the addition the size of the residual value of the property as of the 1st day of the tax period and the 1st day of the month that follows the appropriate interval, the total number of months, which is increased by 1.
So, first we summarize the figures that we have 1.5 1.7 1.8 2.5 +2 (this is the book value of the property of "Industry Suite" for March, April, May, Juneand July 2014 mln.), obtained 9.5 million rubles.Since the beginning of the past 6 months, we add another 1. It turns out that the average annual value of the property of "Industry Suite" is about 1.357 million rubles.With this amount, you must pay a down payment.It is calculated as 1/4 of the total amount of tax in accordance with the approved regional authorities rate.In our example - it is 2.2%.That is 2.2% of the 1.357 million - is 29 thousand 854 rubles.Take 1/4 of this value, it turns out 7463 rubles.50 kopecks.This will be a down payment for the "Industrial Suite."
Property tax: nuances
So we looked at key features relating to property tax, as well as an example of the calculation of advance payments of the relevant fees.We learned that the legislation can be established as common to the whole territory of the Russian Federation criterion that characterizes the property tax - the term of payment (Moscow, St. Petersburg and Nizhny Novgorod - pay the fee at the same frequency), and the rate, fixed for each regionseparately, namely the bet.
However, a number of other very important nuances that characterize the obligation in question, which should be carried out by organizations operating in the Russian Federation.The fact that federal laws and regional instruments governing the calculation and payment of property tax, are often given the common language on the appropriate scope of relations.Of course, the key provisions of the Law and the sources of law in the subjects of the Russian Federation, concerning, for example, the frequency of payments to the state enterprises, logical and clear.In particular, we noted that the deadline for payment of property tax in Moscow, the same as in other regions.However, there are nuances associated with the practice of companies performing the respective obligations to the Federal Tax Service, is not directly prescribed in the federal and regional laws.In this case, the main source of law for us to be regulations.Which one should I pay special attention?
significance of the actual use of the property
Among the most notable sub-legal acts in question, - Ministry of Finance Letter № 03-06-01-02 / 28.It reflects the recommendations of the Office concerning the property tax on the funds that the company is not registered in the prescribed manner.This document explains that the introduction of data on fixed assets of firms in the state registers - not the main criterion in determining the obligations of the company to pay the appropriate tax, despite the fact that the registration of the property is required.
If these or other fixed assets are utilized in the production, they should be included in the tax base of the organization, and they must pay a fee.This property must be recorded in the accounting records 08. The refusal by the organization following such recommendations can be assessed as the Federal Tax Service tax evasion.
tax is paid by foreign organizations
examined the specificity of the key aspects of such an obligation, as a property tax (payment, terms), we can explore the features of the relevant requirements by foreign organizations.
tax base in this case is formed only at the expense of the real estate.It does not matter whether it is located in the territory of the actual activities of foreign firms in Russia or abroad.
Calculation of property tax if they owned foreign company, it is based on data reflecting the value of its inventory at the beginning of the calendar year.This information should be transmitted to the Federal Tax Service of the organizations that carry out technical inventory of the relevant object type.Advance payments on property owned by foreign companies, are calculated at the end of the reporting period, as the fourth of the value of the inventory value of the property multiplied by the rate established by regional laws.
If the ownership of the appropriate type of property is registered after the calendar year has begun, the process of calculating the advance payments taken into account the actual period of use by the respective funds.It should be noted that the main thing for the legislator - not the legal fact, reflecting the introduction of data on property of foreign companies in the state registers and that the organization employs nearly available resources.
may be noted that, as in the case of Russian companies, foreign agencies should fulfill their obligations under the property tax on the basis of the tax period, which corresponds to the calendar year, as well as working within the framework of the reporting intervals as the I quarter, six months, and 9 months of the year.Term of payment of property tax for the year, as is the case with Russian firms, ends on 30 March of the following year.
significance of the actual location of the property
important nuance: the foreign company must remit the tax and advance payments to the regional budget for the actual location of the property that belongs to them.At the end of the tax or accounting period the company must submit to the Federal Tax Service at the location of an office or a branch having a separate balance sheet, as well as the location of each property tax payments, reflecting the amount of the advance payments.Another obligation of firms - the formation of the declarations in the prescribed form and send them to the Federal Tax Service.
When a foreign company is not doing business in Russia, it will still have to pay taxes on the property, if the relevant assets it owns in Russia the right of ownership.
payment of property tax on quarterly estimates made by foreign firms for the actual location of the property.Timing, as in the case with the Russian companies, are fixed in the laws of subjects of the Russian Federation.