Property tax on UTII: calculation features and requirements. How to pay property tax to business entities on the simplified tax system? Is property tax paid at UTII

Companies on the simplified tax system, UTII, OSNO and individual entrepreneurs - all must pay property tax. After last year's changes, a nuance appeared: with simplification and UTII, only tax on cadastral value, while enterprises on OSNO will continue to pay tax according to the general rules.

Let's figure out how and when the simplified tax system needs to pay this tax in 2016.

Property tax for individuals and individual entrepreneurs on the simplified tax system

In ch. 32 of the Tax Code of the Russian Federation it is said that since 2015 the property tax base for individuals is calculated not from the value of the object for inventory, but according to its cadastral value. Property tax for sole proprietorship is local tax, so tax rates and benefits ( tax deductions) may vary by region.

How is property tax paid by entrepreneurs?

Remained unchanged taxable period on property tax. According to Art. 405 of the Tax Code of the Russian Federation, this is still a calendar year. The tax authorities calculate this tax for individual entrepreneurs, after which they send notifications that are the basis for payment.

Tax for 2015 must be paid in 2016 by October 1st. Individuals are required to report to the tax office what objects they have that are subject to transport, land and property tax.

Exceptions:

was received tax notice for specific objects;
an individual has received a special benefit and may not pay tax.

Penalties and liability

If an individual does not submit information about real estate to the tax office, then for each “forgotten” document he will be fined 200 rubles. From 2017, the situation will become tougher: the penalty will be 20% of the tax amount for each object (real estate and vehicles).

Property tax for organizations on the simplified tax system

Whether or not your organization needs to pay property tax depends on whether the following conditions are met:

Your organization has properties on accounts 01 and 03.
The tax base for objects is determined as the cadastral value, the objects fall into the regional lists of objects, the tax on which must be calculated based on the cadastral value. This can be verified by the lists from paragraph 1 of Art. 378.2 of the Tax Code of the Russian Federation and clause 7 of Art. 378.2 of the Tax Code of the Russian Federation.

If the property of the company falls under all these conditions, property tax must be paid. The list of property tax objects under the simplified tax system includes, for example, shopping centers, non-residential premises for offices, residential buildings that are not considered as fixed assets, etc.

You don't have to pay property tax on land, objects cultural heritage, cars, property for resale, etc. (see subparagraph 1, paragraph 4, article 374 of the Tax Code of the Russian Federation). Therefore, we recommend that before paying tax, check with the lists in the Tax Code of the Russian Federation and check whether your property is subject to tax.

It is convenient to pay property tax under the simplified tax system in Kontur.Accounting - an online service for keeping records, calculating salaries and sending reports via the Internet. The service is convenient, functional and simple, great for small businesses on a simplified basis. Try 14 days for free!

From 2019, the procedure for taxing real estate owned by entities that are on special taxation systems comes into full force.

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But the conditions of the legislation are drawn up in such a way that for some categories, obligations to pay property tax begin already in the current 2019.

Changes in legislation in 2019 do not apply to property owners everywhere. Since the property tax is considered to be a regional payment, the specifics, amounts and start of payment depend primarily on the local authorities and their activity in this matter.

For the tax to come into effect, it is necessary that regulations concerning tax rates be developed and published.

A prerequisite for payment is the availability of a published list of all real estate objects with their cadastral value.

In the event that the UTII payer finds his property in such a list, he is obliged to pay and declare property tax. Otherwise, no one is required to pay.

Video: what you need to know about the single tax on imputed income

An object

In 2019, the corporate property tax under UTII applies to a strictly limited range of real estate objects, namely, to premises, the basis for taxation of which is their cadastral value.

Buildings designed to accommodate retail and office space fall under these requirements.

The tax will be levied both on the buildings as a whole and on separate rooms located and owned by different owners.

Thus, the objects of taxation are office buildings, shopping centers, premises in which retail trade is carried out, or organizations are located that provide domestic services catering.

Is tax paid on other real estate? Other real estate owned by the UTII payer, for example, warehouse, production or service premises, will not be subject to property tax.

Tax base

The taxation base for property tax in 2019 for UTII subjects is the cadastral value of premises, regardless of whether they conduct commercial activity or intended for her.

To determine the value of the cadastral value, you can take a certificate of this from Rosreestr, but a more reliable and free source is a published regional list of all objects.
This list shall be published by the authorities by January 1 of the reporting year.

In this regard, property tax in 2019 will be paid only on the territory of these regions.

If enterprises are registered in another locality, but have taxable real estate in the listed territorial associations, then they are also required to pay property tax, starting from July 1.

The procedure for determining the tax base for organizations (LLC), transferred to UTII

In order to determine tax base for property tax in 2019, it is enough to know the cadastral value of the building or part of it and the tax rate approved in the region.

For those who are the sole owner of a property, the tax base is the total value.

In most cases, business and shopping centers are simultaneously owned by many owners who have bought out retail or office space in parts for their enterprises.

In this case, the tax base is determined based on the area of the premises and its percentage participation in the entire area and, accordingly, in the total cost.

To do this, determine the share by dividing the size of the plot by total area. Then the received share is multiplied by the total cost.

Do I need to pay? Similar questions arise in relation to engineering networks of buildings, which are accounted for among fixed assets and are equated to movable property.

Specialists of the Ministry of Finance of the Russian Federation came to the conclusion that since engineering Communication are an inseparable part of the building and their price is included in the cadastral value, then they are not an independent object of taxation and the tax on them is not calculated separately.

The fact that network engineering and structures are accounted for as property, plant and equipment under individual inventory numbers, is not taken into account.

When combined with OSNO

The tax legislation provides for the possibility of simultaneously combining several taxation schemes, i.e. along with the imputed activity tax, the general taxation system can be used.

In the presence of such a combination, the enterprise is obliged to keep separate records and calculate all taxes in accordance with the use of certain funds in various tax systems.

Due to the fact that until 2019 all UTII payers were exempt from property tax, the premises of shopping and business centers used in activities falling under UTII were excluded from taxation.

Starting from 2019, the company will have to accrue property tax until July 1 according to the previously applicable norms, based on average annual cost property, and from July 1, additionally submit a calculation for real estate that has cadastral valuation.

Law changes

Amendments to property tax legislation were adopted on April 2, 2019 by Federal Law No. 52-FZ. According to generally accepted legislative norms, amendments to the law take effect from the next tax period after publication.

For most taxpayers, these changes will come into effect from 2019. The exception was enterprises on UTII, which have a quarterly reporting period.

For them, the period following the publication begins on July 1 and, accordingly, changes in the law become relevant from this date. The Ministry of Finance clarified this issue in a letter dated 06/02/14.

The law of 04/02/2014 confirms the right of UTII payers to a property tax exemption for all objects, except for those that have a cadastral value.

Each region has the right to make its own changes to the rules for taxing property tax. For example, in the city of Moscow, a privilege has been approved, according to which only areas with a size of more than 300 square meters are taxed.

When calculating the total taxable area is reduced by 300 sq.m. and the remaining value becomes the basis for calculating the tax.

But in order to take advantage of this benefit, the company must exist for at least 3 years, have a staff of 10 to 100 people, and have an annual revenue per employee of at least 2 million rubles per year and a total annual revenue of no more than 400 million .rubles

These restrictions do not allow both large rich entities and one-day enterprises that do not have employees and receive only income from renting out property to take advantage of the benefit.

How to calculate property tax with UTII in 2019?

From July 1, 2019, enterprises that apply UTII must pay property tax.

Federal Law No. 52-FZ of April 2, 2019 amended Art. 346. 26 of the Tax Code of the Russian Federation regarding the payment of this tax.

Regional distribution

Payment of property tax will apply only to those objects whose tax base is calculated based on the cadastral value.

Each region of the Russian Federation must independently calculate the cadastral value of these objects and approve it.

After that, a law is issued in the region, which defines the provisions for calculating the tax base based on the cadastral value.

Also, this information can be found on the official websites of the subjects of the federation. This must be done before 01.01.2019 inclusive.

If the local authorities do not do this, then the "imputers" do not have to pay tax from 01.07.2019.

In addition, the RF Tax Code specifies different tax rates by region. For Moscow and the region, they are slightly higher in 2019 and 2019 than for other regions.

But, in 2019, the tax rate will be the same for all regions.

Determination of the cadastral value

Each subject of the federation independently determines the cadastral value of real estate.

The list of property for which the subjects of the federation have already determined the cadastral value can be found from the following sources:

Official website of Rosreestr.
On the official websites of the subjects of the federation.
V tax office at the place of registration of the property.

In 2019, the regional authorities were instructed to conduct a massive cadastral valuation of all real estate. This will lead to the fact that the amount of tax payable will increase several times.

Many businesses still pay tax on residual value property - that is, minus depreciation.

In 2019, lawmakers plan to remove this “old system” and oblige all enterprises to pay tax based on the cadastral value.

Calculation of the amount of tax

It is necessary to calculate the amount of tax payable on the basis of the cadastral value and tax rate.
The tax rate is established by paragraph 1 of Art. 380 of the Tax Code of the Russian Federation.

Until 2019, rates in Moscow and other regions will vary slightly. But, in 2019, the tax rate for property, whose tax base is determined as the cadastral value, will be the same for all regions of our country.

In 2019, for Moscow and the region, the tax rate is 1.5% of the tax base. In the same year, but in other subjects of the federation, the rate is slightly lower - 1.0%.

In 2019, the tax rate will be equal in Moscow and the region will be equal to 1.7%, and in the regions - 1.5%.

And in 2019, the tax rate will be the same for all entities and will be equal to 2.0% of the cadastral value of the property.

The product of the tax rate and the cadastral value of the object will be equal to the annual tax amount. However, legal entities must pay quarterly advance payments.

The quarterly advance payment will be equal to ¼ of the annual tax amount.

But, since enterprises on UTII must pay tax only from the 2nd quarter, the amount of tax for 2019 will be equal to half of the amount that would have to be paid.

From 01.01.2019, "sane" will already pay the full amount of tax based on interest rate by region.

Example

The Gamma LLC company owns property in the Moscow region - 2 premises in a shopping center.

Their cadastral value is 4,875,965 rubles and 2,584,032 rubles, respectively.

For 2019, Gamma LLC will have to pay to the regional budget:
((4,875,965 + 2,584,032) * 1.5%) / 2 = 55,950 rubles

The amount of the advance payment for the quarter will be equal to:

111,900 * ¼ = 27,975 rubles.

The LLC "Rodos" company owns 2 administrative centers - in the Vologda and Moscow regions.

Their cadastral value is 10,546,238 and 15,546,087 rubles, respectively.

For 2019, Rodos LLC is obliged to pay to the budget of the Vologda Oblast:

(10,546,238 * 1.0%) / 2 = 52,731.2 rubles

105,462.4 * ¼ = 26,365.6 rubles

For 2019, Rodos LLC will have to pay to the budget of the Moscow Region:

(15,546,087 * 1.5%) / 2 = 116,595.7 rubles

The advance payment for the quarter will be equal to:

233,191.4 * ¼ = 58,297.8 rubles

As already mentioned, "sane" must pay tax on their property, starting from 01.07.2019 - that is, from the 2nd half of the year.

If the authorities of the region did not have time to carry out a cadastral valuation of the necessary real estate by this time, then the enterprises in the UTII of this region were very “lucky”.

They must pay tax from the month when the bill is approved, which specifies how much to take for the tax base.

Reporting

Enterprises that have to pay property tax from 2019 use the reporting forms used by payers on common system, including:

tax calculation of advance payments;
property tax.

The last changes to these forms were made at the end of 2013.

Useful Documents

The main documents for calculating property tax are:

Regional laws on this tax.
Lists of property, indicating their cadastral value, published in official sources by region.
Rules for filling out a property tax return.

The procedure for exempting an individual entrepreneur applying the simplified tax system from property tax

Do I have to pay property tax? Individual entrepreneurs using the simplified tax system in 2019 are exempted from the obligation to pay property tax.

Since this tax accrues to entrepreneurs tax service, an entrepreneur, in order to take advantage of the exemption, must submit an application and attach documents to it that confirm that the specified property is used in his entrepreneurial activity.

By October 30, inclusive, imputed companies must first pay an advance on property tax and report on it. Note that we are talking only about real estate, the tax on which is calculated from the cadastral value (clause 4 of article 346.26 of the Tax Code of the Russian Federation). In particular, this applies to owners of commercial or office real estate. We will figure out whether your company needs to pay property tax on UTII based on the results of 9 months. If, nevertheless, there is such a need, then in the article you will find an example of the advance payment calculation and a sample of filling out the calculation for this tax.

Which of the moneychangers must pay an advance on property tax

You need to pay property tax on UTII for 9 months if you meet two conditions.

The company's real estate is located in a region where the calculation of tax based on the cadastral value has been introduced (clause 2 of article 378.2 of the Tax Code of the Russian Federation). In 2014, this was done by the authorities of four regions: Moscow, Moscow, Amur and Kemerovo regions. There is no imputation in Moscow. Thus, the obligation to pay property tax can only arise if a company on UTII owns real estate in the Moscow, Kemerovo or Amur regions.

If the company itself operates on UTII in one of these regions, and its property is registered in a constituent entity of the Russian Federation, where there is no law on property tax on cadastral value yet, then such a company should not pay property tax. Thus, it is necessary to focus on the region in which the company's property is located, and not the company itself. After all, property tax, including based on the cadastral value, is paid at the location of the property (Article 385 of the Tax Code of the Russian Federation).

Starting from 2015, the list of regions in which property tax is paid on the basis of the cadastral value will become wider (see the interview “The Ministry of Finance spoke about the upcoming reporting and changes in property tax”). Accordingly, the list of those companies for which they will have to pay both UTII and property tax will increase.

As of January 1, 2014, the company's real estate is included in a special list of property, the tax on which must be paid based on the cadastral value (clause 7, article 378.2 of the Tax Code of the Russian Federation). This list includes all real estate, which, according to the authorities, falls under the cadastral method of calculating tax. These are mainly administrative and business office centers, shopping malls and consumer services. The lists will be updated every year. After all, not only trade and office complexes, which are those according to the documents, but also other buildings that are actually used for the same purposes. Officials will check how the company actually uses its property, and supplement the regional list.

From the cadastral value of real estate, which is included in the list during 2014, you do not need to pay an advance on property tax for 9 months. For the first time advance payment for such objects, it will be necessary to transfer only according to the results of the 1st quarter of 2015.

Suppose a company has real estate on UTII, which from July 1, 2014 is subject to property tax from the cadastral value. Then the organization will need to transfer the advance payment of property tax for the first time and report on it based on the results of 9 months of 2014.

The deadline for reporting and payment of the advance payment ends on 30 October. The first term is established in the Tax Code of the Russian Federation (clause 2, article 386 of the Tax Code of the Russian Federation). The second is established by the regional authorities in their law. In the Moscow, Amur and Kemerovo regions, it is the same - no later than October 30, that is, it coincides with the reporting date (Article 2 of the Law of the Moscow Region of November 21, 2003 No. 150/2003-OZ, clause 2 of Article 5 of the Law of the Amur Region of November 28, 2003 No. 266-OZ, Article 4 of the Law of the Kemerovo Region of November 26, 2003 No. 60-OZ).

Advance calculation. By general rule in order to calculate the advance payment, it is necessary to multiply ¼ of the cadastral value of real estate by the tax rate (clause 12, article 378.2 of the Tax Code of the Russian Federation). The rates are set by the regional authorities. In 2014, they cannot exceed 1.5 percent in Moscow and 1 percent in other regions (Article 380 of the Tax Code of the Russian Federation).

For those who are imputed, the obligation to pay property tax appeared only from July 1, 2014. But this does not affect the calculation of the advance payment. Payment must be determined as a general rule. But according to the results of 2014, the sane will be able to reduce the amount of tax twice (letter of the Ministry of Finance of Russia dated June 2, 2014 No. 03-05-05-01 / 26195). An example of the calculation of an advance - see later in this article, and a sample of filling out section 3 is given below.

V payment order for property tax, you must specify BCC 18210602010021000110.

Filling out reports. Based on the results of 9 months, it is necessary to fill out a property tax calculation, the form of which is approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895. It is a calculation, not a declaration. Both forms are approved by one order of the Federal Tax Service of Russia and are similar, but the declaration must be submitted at the end of the year. The advance payment based on the cadastral value of the building to the moneymen must be reflected in section 3 of the calculation. Reflect the cadastral value of the building as of January 1, 2014 on line 020 in whole rubles. If regional legislation provides that some part of the cost is not taxable, then the amount of such a deduction must be shown on line 030. And the code for such a benefit - on line 040. Moreover, the benefit code will consist of two parts separated by a "/". Before the separating mark, you must write the code 2012000. And in the second part - a link to the norm of the regional law, which provides for the benefit. From left to right, you must first indicate the number of the article (there can be four characters in total), then the paragraph (also four characters), and then the subparagraph (maximum four characters). Put zeros in empty cells. For example, if the benefit is provided for in paragraph 1 of Article 15, but there is no subparagraph, then the second part of the code will look like this - 001500010000.

The tax rate must be shown on line 070. Calculate the amount of the advance on line 090. If regional legislation provides for a benefit in the form of a reduction in the advance, for example, by half, then reflect the deductible amount on line 110. The total amount of the advance is shown in section 1 on line 030.

Example: UTII and property tax
LLC "Vega" is located in the Kemerovo region and uses imputation. The company owns a shopping center with an area of 1500 sq. m. Property tax on such real estate in the Kemerovo region must be paid based on the cadastral value. Real estate was included by the regional authorities in the List of objects for which tax is paid based on the cadastral value (approved by the order of the Board of the Kemerovo Region Administration dated December 25, 2013 No. 1004-r). Since July 1, Vega LLC has been a payer of property tax.

The cadastral value of the building is 2 million rubles. According to regional legislation, the cost of 100 sq. m, that is, 133,333 rubles. (2 million rubles: 1500 sq. m x 100 sq. m). Such a benefit is provided for in paragraph 1 of Article 5-2 of the Law of the Kemerovo Region dated November 26, 2003 No. 60-OZ. This deduction must be reflected in line 030 of section 3 of the calculation for 9 months. The tax rate in the region for objects based on the cadastral value is 1 percent (clause 3, article 5-2 of the Law of the Kemerovo Region dated November 26, 2003 No. 60-OZ). The advance amounted to 4667 rubles. (1/4 x (2,000,000 rubles - 133,333 rubles) x 1%). An example of filling out section 3 of the calculation can be viewed above.

the federal law dated 02.04.2014 N 52-FZ "On amendments to parts one and two tax code Russian Federation and individual legislative acts of the Russian Federation" made significant amendments regarding the taxation of organizations using special regimes in the form of the simplified tax system and UTII.

Prior to the entry into force of this law, organizations and individual entrepreneurs using the simplified tax system and UTII were exempted from paying property tax. Now legal entities this tax must be paid. Individual entrepreneurs, as before, are exempt from paying this tax.

The tax on the property of organizations on the simplified tax system and UTII is introduced in relation only to real estate objects, the tax base for which is determined as their cadastral value. Other property is not subject to tax.

Composition of objects of taxation

The composition of the objects of taxation and the procedure for calculating property tax are described in Art. 378.2 of the Tax Code of the Russian Federation.

These objects include:

administrative and business centers and shopping centers (complexes), as well as premises in them (subclause 1 clause 1 article 378.2 of the Tax Code of the Russian Federation);

non-residential premises, which, in accordance with cadastral passports or technical accounting documents are intended or actually used to accommodate offices, retail facilities, catering and consumer services (subclause 2, clause 1, article 378.2 of the Tax Code of the Russian Federation). actual use non-residential premises for these purposes, the use of at least 20 percent of the area of the premises for the placement of these objects is recognized (clause 5 of article 378.2 of the Tax Code of the Russian Federation);

real estate objects foreign organizations, which do not operate in Russia through a permanent establishment, or objects that are not related to the activity foreign company in the Russian Federation through a permanent representative office (subclause 3, clause 1, article 378.2 of the Tax Code of the Russian Federation).

The definitions of the terms "administrative and business center" and "shopping center (complex)" are given in paragraphs 3 and 4 of Art. 378.2 of the Tax Code of the Russian Federation.

Every year, no later than January 1, the executive authorities of the constituent entities of the Russian Federation must approve a list of property that belongs to the first two categories. This list is sent to tax authorities, and should also be in without fail published on the website of the subject of the Russian Federation, which approved this list.

Property not included in this list as of January 1 is subject to taxation in accordance with the generally established procedure. This was indicated by the Ministry of Finance in Letter No. 03-05-04-01/51779 of November 29, 2013.

That is, if an organization applies the simplified tax system or UTII, then the tax on such property (not included in the official list) is not paid. If the organization is on the general taxation system, then the tax on property not included in the official list is paid based on the average annual book value property. This procedure is also confirmed by the Letters of the Ministry of Finance dated 06.02.2014 N 03-05-05-01/4765 and dated 12/18/2013 N 03-05-05-01/55962.

This list can be expanded only from January 1 of the next year - from the new tax period for property tax. Since the new year, the cadastral value of the property may also be revised. In this case, the revaluation of the cadastral value should be carried out at least once every 5 years. (Article 24.12 of the Federal Law of July 29, 1998 N 135-FZ as amended on March 12, 2014 "On Appraisal Activities in the Russian Federation")

The legislative bodies of the constituent entities of the Russian Federation in accordance with par. 4 p. 3 art. 12 of the Tax Code of the Russian Federation have the authority to establish special rules for determining the tax base for regional taxes. Property tax refers to regional taxes. Therefore, the subjects of the Russian Federation establish special rules for calculating property tax.

So, for example, in Moscow and the Moscow Region, laws were adopted regarding the procedure for taxing property tax, which set tax rates for a number of years ahead:

Law of the City of Moscow of November 20, 2013 N 63 "On Amendments to the Law of the City of Moscow of November 5, 2003 N 64 "On the Property Tax of Organizations"

Law of the Moscow Region of November 15, 2013 N 137/2013-OZ "On Amendments to the Law of the Moscow Region "On the Property Tax of Organizations in the Moscow Region"

The property tax, the value of which is determined as the cadastral value, is calculated as the product of the cadastral value and the tax rate approved by the legislative bodies of the constituent entities of the Russian Federation. Advance payments must be paid quarterly at 1/4 of the amount of the calculated annual tax.

Based on paragraph 1 of Art. 5 Tax Code of the Russian Federation regulations on taxes and fees shall enter into force not earlier than one month after the date of their official publication and not earlier than the 1st day of the next tax period. Federal Law N 52-FZ was adopted on April 2, 2014, published in " Russian newspaper"N 77 April 04, 2014.

How to calculate property tax for 2014 for organizations using UTII?

The tax period for UTII is a quarter, which means that the obligation to pay property tax for organizations using UTII will arise from the beginning of the third quarter of 2014.

Since the obligation to pay property tax for organizations applying UTII arose only in the middle of the year, the Ministry of Finance, by Letter No. 1/2 of the cadastral value of the property multiplied by the tax rate. But at the same time, the cadastral value itself and the list of property subject to taxation are determined as of January 1, 2014 in accordance with the lists approved by the legislative bodies of the constituent entities of the Russian Federation and posted on their official website. 1/2 calculated annual amount tax must be paid in the third quarter, and 1/2 - in the fourth quarter of 2014.

For organizations on the simplified tax system

For STS tax the period is a year. So for organizations using the simplified tax system, this law will enter into force on January 1, 2015. At the same time, the list of real estate objects and their cadastral value will be determined as of January 1, 2015.

I strongly advise you to inquire in advance about the amount of the cadastral value of real estate. If you think the price is too high, then judicial order You can try to sue the overvaluation of your property. There is already good jurisprudence on this issue.

If the taxpayer carries out only activities subject to taxation single tax, then he does not pay property tax, provided that all his property is used for the implementation of this activity. If the taxpayer has property that is not used in activities subject to UTII, then in relation to this property the taxpayer must calculate and pay property tax.

If the taxpayer carries out several types of activities, both taxable and non-taxable UTII, then in accordance with the provisions of Art. 346.26 of the Tax Code of the Russian Federation, the taxpayer must ensure that separate accounting property used in various types activities.

If different property is used in each of the activities, then property tax is paid only in relation to the property that is used in activities that are not subject to UTII. Thus, in respect of activities that are not subject to single taxation, the taxpayer calculates and pays taxes and fees in accordance with the general taxation regime.

However, the Tax Code of the Russian Federation does not establish the procedure for determining the tax base for the property that is simultaneously used in activities that are taxable and not taxable with imputed tax.

If it is impossible to ensure separate accounting for this property, the value of the property that is the object of taxation for property tax should be determined in proportion to the amount of proceeds from the sale of products (works, services) received in the course of other activities, in total amount proceeds from the sale of products (works, services) of the organization. This position is set out in the letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated October 25, 2004 N 03-06-01-04 / 87 "On the procedure for calculating property tax in relation to property used simultaneously as in activities subject to a single tax on imputed income, and in activities that are under the general taxation regime and for which it is not possible to provide separate accounting.

When determining the proceeds from the sale of goods (works, services), the indicator "Revenue (net) from the sale of goods, products, works, services (minus value added tax, excises and similar obligatory payments)" is used, reflected in line 010 of form N 2 "Gains and losses report" financial statements organizations (appendix to the Order of the State Statistics Committee of Russia and the Ministry of Finance of Russia dated November 14, 2003 N 475/102n).

Example 1

Cosmos LLC carries out two types of activities - retail trade and food production. Retail trade was transferred to UTII, according to production activities LLC is on the general system of taxation. Cosmos LLC calculates income tax on an accrual basis.

In February Cosmos LLC bought a car. The car was put into operation in the same month. The cost of the car in accounting and tax accounting is 120,000 rubles. Cosmos LLC has set a deadline beneficial use fixed asset equal to five years (60 months). Thus, the amount of monthly depreciation is 2000 rubles. (120,000 rubles / 60 months).

The car is used in two activities at once - retail trade and food production.

When calculating income tax and property tax for half a year, the value of the fixed asset is distributed in proportion to the proceeds received from activities under the general regime, in total income. When calculating income tax and property tax, the proportion can be determined from accounting data.

Suppose the revenue of Cosmos LLC for the six months, according to accounting data, amounted to 184,650 rubles, of which:

1) from retail- 83500 rubles;

2) from food production - 101,150 rubles. In this way, specific gravity income from food production total income amounted to 0.55:

(101150 / 184650). Consequently, Cosmos LLC will take into account depreciation in the amount of 4,400 rubles when calculating income tax for the half year: (2,000 rubles x 4 months x 0.55). The accountant of Cosmos LLC calculated the property tax based on the data on the book value of the car at the beginning: January - 0 rubles; February - 0 rub.; March - 120,000 rubles; April - 118,000 rubles. (120000 - 2000); May - 116,000 rubles. (118000 - 2000); June - 114,000 rubles. (116000 - 2000); July - 112,000 rubles. (114000 - 2000).

The average cost of a car for half a year will be: (120,000 + 118,000 + 116,000 + 114,000 + 112,000) / 7 months x 0.55 = 45,571.43 rubles. The amount of the advance payment on property tax for the six months is (property tax rate - 2.2%) / 45571.43 rubles x 2.2% / 4 = 250.64 rubles.

If the taxpayer ceases to carry out activities subject to taxation of UTII, before the end of the quarter, the value of the property that was used in this activity is included in the calculation of the average annual value of the property in proportion to the number of whole months after the termination of such activity.

Federal Law No. 139-FZ of November 11, 2003 "On Making an Addendum to Part Two of the Tax Code of the Russian Federation and Making an Amendment and Addendum to Article 20 of the Law of the Russian Federation "On the Fundamentals tax system in the Russian Federation", as well as on the invalidation of acts of the legislation of the Russian Federation in terms of taxes and fees" in the Tax Code of the Russian Federation since January 1, 2004, Ch. 30 "Tax on the property of organizations", which significantly changed the tax base and the methodology for calculating the tax on the property of organizations.

The list of objects of taxation is narrowed: intangible assets, inventories and costs. The objects of taxation now include only movable and real estate accounted for on the balance sheet as fixed assets.

When accepted to accounting assets as fixed assets should be guided by the Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 N 26n "On Approval of the Regulations on Accounting "Accounting for Fixed Assets" PBU 6/01". The tax base, as before, is determined as the average annual value of the property, calculated on the basis of its residual book value.

The average value of property recognized as an object of taxation for the reporting period is determined as the quotient of dividing the amount obtained by adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months v reporting period increased by one. The average annual value of property recognized as an object of taxation for a tax period is determined as the quotient of dividing the amount obtained by adding the values of the residual value of property on the 1st day of each month of the tax period and the last day of the tax period, by the number of months in the tax period, increased by unit (clause 4, article 376 of the Tax Code of the Russian Federation).

When accepting real estate objects for accounting as fixed assets, real estate objects completed capital construction and put into operation, for which the documents have not yet been transferred to state registration are not subject to property tax. Until the moment of submission of documents for state registration, such objects continue to be taken into account as capital investments and cannot be subject to corporate property tax (department letter tax policy Ministry of Finance of Russia dated April 13, 2004 N 04-05-06 / 39 "On the taxation of unregistered real estate").

Organizations that switched to paying a single tax on imputed income for certain types activities, according to Ch. 26.3 of the Tax Code of the Russian Federation, which are payers of corporate property tax, submit tax returns for corporate property tax to the tax authorities only if there is property on the balance sheet that is not used in activities transferred to the payment of UTII.

If an organization has on its balance sheet only property that is not subject to taxation, the value of this property is not subject to reflection in tax return corporate property tax. The value of property related to the objects of taxation, subject to release in accordance with Art. 381 of the Tax Code of the Russian Federation and (or) the law of the subject of the Russian Federation on the tax on property of organizations, is subject to simultaneous reflection in sections 5 and 2 (3 or 4) of the tax return on property tax of organizations.

The form of the declaration on the property tax of organizations (tax calculation on advance payments) and the Instruction for filling it out were approved by Order of the Ministry of Taxation of Russia dated March 23, 2004 N SAE-3-21 / 224.

Example 2

OOO "Koleso" provides road transport services, having 18 cars. In February - March 2006, two vehicles were not used for transportation due to failure to pass the next technical inspection. Initial cost of these vehicles is 350,000 rubles. The amount of depreciation accrued on them as of February 1, 2006 - 87,000 rubles, as of March 1, 2006 - 93,300 rubles, as of April 1, 2006 - 99,160 rubles.

Let us calculate the advance payment for corporate property tax for the 1st quarter of 2006.

Since during February - March 2006 two cars were not actually used by the organization to conduct business activities subject to UTII, in this period these cars are recognized as an object of taxation for corporate property tax (clause 1, article 374 of the Tax Code of the Russian Federation).

The tax base for property tax includes the average annual value of property, calculated on the basis of the residual value of property not used in activities subject to UTII, and only in the period in which the said property was not used to conduct activities subject to UTII. Consequently, the average annual value of property to be included in the tax base for calculating the advance payment of property tax for the 1st quarter of 2006 is 192,635 rubles:

(0 + (350000 - 87000) + (350000 - 93300) + (350000 - 99160)) / (3 + 1).

According to paragraph 4 of Art. 382 of the Tax Code of the Russian Federation, the amount of the advance payment for property tax is calculated based on the results of the 1st quarter of 2006 in the amount of one fourth of the product of the corresponding tax rate and the average value of the property. Thus, the amount of the advance payment is 1059 rubles:

1/4 x 192,635 x 2.2%.

Because ch. 30 of the Tax Code of the Russian Federation, the source of payment of tax on property of organizations is not established, then the organization on the basis of clause 4 PBU 10/99 of the Accounting Regulations "Expenses of the organization" PBU 10/99 (approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n) has the right to independently determine the procedure for recognition in accounting of an expense in the amount of accrued tax on property of organizations. The taxpayer may recognize the expense of paying property tax as part of other expenses (clause 11 PBU 10/99).

In this case, the amount of property tax payable to the budget is reflected in accordance with the Chart of Accounts as follows: on the credit of account 68 "Calculations on taxes and fees" in correspondence with the debit of account 91 "Other income and expenses", subaccount 91-2 "Other expenses".

Example 3

ZhSK "Dom" conducts both statutory non-commercial activities and entrepreneurial activities, which are subject to UTII. On the balance sheet of the housing cooperative there is an object of fixed assets, which is used both in business activities, taxed on imputed income, and in statutory ones. The average annual cost of the object is 100,000 rubles.

The total revenue for the year amounted to 2,000,000 rubles, including from entrepreneurial activity - 1,200,000 rubles.

Based primary documents the accounting department should make a calculation of the average annual value of the property for the tax period, based on a part proportional to the amount earmarked funds in the organization's total income. According to the conditions of the example, the accounting statement should indicate:

"The share of targeted funds in the total amount of the organization's income amounted to 40%:

(2000000 - 1200000) / 2000000 x 100%".

The annual amount of the property tax of ZhSK "Dom" at a rate of 2.2% will be 880 rubles:

(100,000 rubles x 2.2%) x 40%.