The procedure for calculating the advance payment for property tax largely depends on which objects the organization uses in its activities and how the tax base is calculated for these objects.
In this article, you will learn how the tax base for property tax for six months is calculated. Let's analyze some examples of calculation and fill in the calculations for advance payments on the property tax of the organization.
The procedure for determining the tax base for corporate property tax
The tax base for property tax is determined by the Germany WhatsApp Number List organization in two ways:
As the average annual value of the property;
Based on the cadastral value of the property (in relation to certain objects).
The basis for calculating the average annual (average - for calculating the advance payment) value of property is the residual value of fixed assets. Moreover, only accounting data of the organization are taken into account.
Commercial structures determine the residual value of the property as the difference between the initial cost of the property minus the amounts of accrued depreciation.
NCOs use data on the initial cost of property minus depreciation amounts.
So, in order to determine the average value of property for the reporting period (six months), it is necessary to apply the following formula:
C cf - the average value of the property for the reporting period;
A - the residual value of the property at the beginning of the reporting period;
B - the residual value of the property at the beginning of each month within the reporting period;
B - the residual value of the property at the beginning of the first month following the reporting period.
Let's give a conditional example of determining the average value of property (tax base) for six months for property tax on objects of taxation
LLC "Maximum" takes the data of accounting registers as the basis for calculating the average value of property. According to these data, the residual value of fixed assets that are objects of taxation is:
Line with code 150 is filled in only in Sections 2 of Calculation with code 02 on the line “Property type code (line code 001)”.
The line with code 150 indicates the share of the book value of the real estate object on the territory of the corresponding subject of the Russian Federation.
The line with code 170 reflects the tax rate established by the law of the subject of the Russian Federation for this category of taxpayers for the relevant property (types of property).
And the line with code 180 reflects the amount of the advance tax payment for the reporting period.
Lines with codes 190 and 200 are filled in only if the law of the constituent entity of the Russian Federation establishes a tax benefit for a certain category of taxpayers in the form of a reduction in the amount of tax payable to the budget.
An example / sample of filling out section 2 of the calculation of advance payments for the organization's property tax for the 2nd quarter of 2018, according to the examples (see above) fragment.
(2,500,000 rubles + 2,400,000 rubles + 2,300,000 rubles + 2,200,000 rubles + 2,100,000 rubles + 2,000,000 rubles + 1,900,000 rubles) ÷ (6 + 1) = RUB 2,200,000
The tax base for some objects is calculated based on the cadastral value. These can be office and shopping centers, all real estate objects that are owned by foreign organizations. Such objects also include residential objects that are not accounted for on the balance sheet of the organization as fixed assets.