Legal Encyclopedia. The letter H

Property tax

Taxpayers are Russian organizations and foreign organizations operating in the Russian Federation and with the real estate in the property.

The object of taxation for the Russian organizations - movable and immovable property, consists in the balance sheet as fixed assets. The object of taxation for foreign organizations - movable and immovable property related to fixed assets.

They are not subject to taxation: land plots and other natural objects; property owned by the federal bodies of executive power.

Benefits include:

1) organizations and institutions of criminal ispolnitelnoysistemy;

2) religious organizations;

3) all-Russia public organizations of disabled people, disabled people if at least 80% of them;

4) organizations that produce pharmaceutical products;

5) organizations recognized historical and cultural monuments;

6) scientific organizations;

7) institutions, which are the owners of the all-Russian public organization of persons with disabilities;

8) housing organizations and housing and communal services, which are fully or partially funded from the budgets of the RF subjects and (or) local budgets;

9) the organization of socio-kulturnoysfery;

10) Orthopaedic Enterprise. Tax rates are set

RF subjects and should exceed 2.2%. It allowed the differentiation of tax rates.

The tax base is determined

nalogoplatelschikamisamostoyatelno.

The tax base is determined separately with respect to the property situated at the location of the organization; property of each separate division, which has a separate balance sheet; immovable property is the location of the organization; property taxable by different tax rates. In the case of the immovable property on the territory of the different subjects of the Russian Federation, the tax base is defined and adopted in the calculation of the tax in the corresponding subject of the Russian Federation, the proportionate share of the book value of real estate,

located in the corresponding subject of the Russian Federation.

The average annual value of the property is determined by dividing the sum obtained by adding the value of the residual value of the property on the 1st day of each month of the tax period and the 1st day of the next tax period for a month, the number of months in the tax period, increased by one.

Tax period is recognized

calendar year.

Periods - the first quarter, six months and nine months of a calendar year.

Taxpayers are obliged at the end of each accounting and tax period to provide to the tax authorities on advance payments and tax returns. on advance payments calculations provided by taxpayers no later than 30 days from the date of the reporting period. Tax returns are available no later than 30 March following the expired tax period.