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Finance and Statistics - Ковалева А.М.

6.6 TAX FOR THE PROPERTY OF ENTERPRISES OF THE RUSSIAN FEDERATION

By the Law of the Russian Federation "On the Basis of the Tax System in the Russian Federation", this tax is attributed to the taxes of the republics in Russia, the regions, regions, autonomous regions. It is envisaged that the entire amount of payments for property tax in equal shares is credited to the central budgets of these administrative entities and to district, city budgets at the location of the payers.

Objectives of the tax:

In providing the central budgets of the regions with stable sources for financing budget expenditures;

In creating incentives for exemption from unnecessary, unused property for enterprises and organizations.

Payers of the property tax are all enterprises, institutions and organizations, including those with foreign investments that are legal entities, as well as branches of these legal entities that have a separate balance and settlement account.

Only a limited number of legal entities are exempt from tax: budgetary institutions and organizations, religious associations and organizations, enterprises and organizations owned by public organizations of disabled people, the Central Bank of the Russian Federation and its institutions, investment funds.

The object is property in its value terms, which is on the balance sheet of the enterprise. As the object of taxation, a set of fixed assets, inventories, expenditures and intangible assets is taken. Compared to 1993, deductions from accounts payable, cash and funds in settlements of enterprises were deducted from the taxable base.

The list of assets and liabilities of the balance sheet of the enterprise used for calculating the taxable base of the corporate property tax includes:

Asset Articles

Fixed assets (01)

Profitable investments in tangible assets (03)

Intangible assets (04)

Materials (10)

Animals on rearing and fattening (11)

IBE (12)

Preparation and purchase of materials (15)

Basic production (20)

Semi-finished products of own production (21)

Auxiliary production (23)

Service industries and facilities (29)

Non-capital work (30)

Expenses of future periods (31)

Completed stages for work in progress (36)

Finished products (40)

Goods (purchase price) (41)

Expenses of circulation (44) "

Goods shipped (45)

In the taxable base, the balance on acc. 16 "Deviations in the cost of materials" and "Other stocks and costs" of Section II of the asset balance.

The amount of tax is calculated and paid on the basis of the average annual value of the property,

The average annual value of the enterprise's assets for the reporting period (quarter, six months, nine months and year) is determined as follows: (1/2 of the value of the property as of 1 January of the reporting year + the value of the property for each first number of all quarters within the reporting period + Property on the first day of the month following the reporting period): 4,

Let's consider a conditional example.

Let's assume that the value of an enterprise's property is:

As of January 1, 1999 - 320 thousand rubles.

As of April 1, 1999 - 310 thousand rubles,

On July 1, 1999 - 390 thousand rubles.

As of October 1, 1999 - 430 thousand rubles.

As of January 1, 2000, it was 470 thousand rubles,

The average annual value of the property of the enterprise for the first quarter of 1999 is:

(1/2 of the value of the property as of January 1, 1999 + 1/2 of the property value as of April 1, 1999): 4,

(1/2 | 320 thousand rubles. + 1/2 • 310 thousand rubles.): 4 = 78.75 thousand rubles.

The average annual value of the property of the enterprise for the first half of 1999 will be:

(1/2 of the value of the property as of January 1, 1999, + value of property as of April 1, 1999 + 1/2 of property value as of July 1, 1999): 4,

(1/2 • 320 thousand rubles + 310 thousand rubles +1/2 • 390 thousand rubles): 4 = = 166.25 thousand rubles.

The average annual value of the enterprise's assets for 9 months of 1999 will be:

(1/2 of the value of the property as of January 1, 1999 + value of property as of April 1, 1999 + value of property as of July 1, 1999 + 1/2 of property value as of October 1, 1999): 4,

(1/2 | 320 thousand rubles + 310 thousand rubles + 390 thousand rubles. + 1/2 x 430 thousand rubles.): 4 = 268.75 thousand rubles.

The average annual value of the enterprise's assets for 1999 is:

(1/2 of the value of the property as of January 1, 1999 + value of property as of April 1, 1999 + value of property as of July 1, 1999 + value of property as of October 1, 1999 + 1/2 of property value as of January 1, 2000 .): 4,

(1/2 • 320 thousand rubles + 310 thousand rubles + 390 thousand rubles + 430 thousand rubles + + 1/2 • 470 thousand rubles): 4 = 381.25 thousand rubles.

Specific rates for property tax enterprises are set by the highest legislative bodies of the republics in the Russian Federation, territories and regions. At the same time, the maximum tax rate should not exceed 2% of the taxable base.

Suppose, it is necessary to calculate the amounts of tax payable to the budget for the first quarter, for the first six months, for the nine months of 1999 and for the whole of 1999, taking into account the earlier charged payments.

Data on the average annual value of the property of the enterprise will be taken from the previous example. The tax rate on the property is 2%.

The average annual value of the property of the enterprise for the first quarter of 1999 is 78.75 thousand rubles. Thus, the amount of property tax payable for the first quarter of 1999 will be:

78.75 thousand rubles. • 2%: 100% = 1,575 thousand rubles.

The average annual value of the property of the enterprise for the first half of 1999 is 166.25 thousand rubles. The amount of property tax for the first half of 1999 will be: 166.25 thousand rubles. • 2%: 100% = = 3,325 thousand rubles.

The amount of property tax payable for the first half of 1999, taking into account the earlier charged payments for the first quarter, will be: | 3,325 thousand rubles. - 1,575 thousand rubles. = 1,75 thousand rubles.

The average annual value of the property of the enterprise for the nine months of 1999 is 268.75 thousand rubles.

The amount of property tax for the nine months of 1999 will be: 268.75 thousand rubles. | 2%: 100% = 5,375 thousand rubles.

The amount of property tax payable for the first nine months of 1999, taking into account the previously calculated payments for the first half of the year, will be:

5,375 thousand rubles. - 3,325 thousand rubles. = 2.05 thousand rubles.

The average annual value of the property of the enterprise for 1999 is 381,25 thousand rubles.

The amount of property tax for 1999 is: 381.25 thousand rubles. Х X 2%: 100% = 7,625 thousand rubles.

The amount of property tax payable for 1999, taking into account the previously charged payments for the nine months of 1999, will be:

7,625 thousand rubles. - 5,375 thousand rubles. = 2.25 thousand rubles.

The law prohibits setting individual tax rates for individual enterprises.

At present, there are privileges on enterprise property tax. No property is taxed:

• budgetary institutions and organizations, public authorities and administration, the Bar Association, the Federal and other notary chambers;

• enterprises producing, processing and storing agricultural products, growing, fishing and processing fish;

In specialized prosthetic and orthopedic enterprises;

In use only for the needs of education and culture; Religious associations and organizations, national-cultural societies;

• enterprises, institutions and organizations of housing and communal services (except for hotels);

® newly established enterprises - within one year after registration, etc.

In accordance with the Law of the City of Moscow "On Rates and Benefits for the Tax on Enterprise Property" dated 2 March 1994 No. 2-17 are exempt from tax:

• Enterprises of urban passenger transport and underground, receiving subsidies from the budget of Moscow;
• Enterprises, in the total volume of sales of products (works, services) of which the provision of public services to budget institutions is at least 50%;
• Enterprises rendering ritual services to the population, if in the total volume of sales of products (works, services) these services are at least 70%;
• Enterprises that carry out road transport by city order.

The preferential types of property on the balance sheet of enterprises include:

• Departmental housing;
• Objects of fire safety and nature protection;
• Earth;
• Communication satellites;
• Equipment for the production, processing and storage of agricultural products.

Advance payments for property tax are not made. The taxpayer independently contributes quarterly to the budgets of its regions from the beginning of the year. At the end of the year, the final recalculation is carried out with the budget for this tax on the annual balance sheet.

The calculated amount of tax is paid in the form of mandatory payment to the budget as a matter of priority and refers to the financial performance of the enterprise.

Payment of the tax is made on quarterly settlements within five days from the date set for submission of the accounting report for the quarter, and for annual settlements - within a ten-day period.