Accounting certificates for tax calculation (VAT, transport tax, corporate property tax, profit tax). Property tax for individuals: how it is calculated and paid Calculation of tax based on cadastral value

The procedure for calculating property tax for organizations is strictly regulated by Chapter. 30 of the Tax Code of the Russian Federation. This tax is set by each region independently. Its rate cannot be more than 2.2%.

For Russian companies, all real estate and movable property, which is a fixed asset, is recognized as objects on which taxes must be paid.

In accordance with the current legislation of our country, this type of tax is calculated using the following formula:

Tax amount = Tax rate * Tax base

During the tax period, the company has the right to make advance payments on property tax. As a result, the organization must make a payment at the end of the reporting period in an amount calculated using the following formula:

Tax amount = Tax rate * Tax base – Advance paid

The tax base is the average value of taxable property for the year. The specifics of its calculation are strictly regulated by the Tax Code of the Russian Federation.

For example, our organization has some property that is recognized as an object for taxation. We calculated its tax base, which amounted to 750 thousand rubles. In our region the rate is 2.2%.

During the year, the organization paid tax in advance in the amount of 12 thousand rubles. As a result, the total estimated tax will be:

750,000 rubles * 2.2% = 16,500 rubles

Taking into account previously paid advances, the amount of tax payable at the end of the billing period will decrease by 12,000 and amount to 4,500 rubles.

In the 1C 8.3 Accounting program, all property tax calculations are carried out automatically, including the preparation of a declaration. All you need to do is make the settings correctly.

Preliminary setup 1C

In the “Directory” section of the program there is an item in 1C “Property Tax”. This is where all the permanent data for tax calculation is entered.

As you can see in the image below, the settings are divided into four groups. Let's start our setup with the “Rates and Benefits” item.

This section reflects all changes in constants for calculating property tax, indicating the period of their validity. In our example, the program keeps records for several organizations at once, so each has its own line with settings.

In our case, for the organization Confetprom LLC, a property tax rate of 2.2% has been in effect since January 2016. No benefits apply. If you have any benefit, you must indicate its code, specifying the amount.

In the next section of the settings - “Payment Procedure”, we indicated to which tax authority Confetprom LLC is obliged to submit a declaration and pay tax. The default payment deadline is March 30.

If you plan to pay part of the tax amount in advance during the billing period, check the appropriate box and indicate the payment periods.

Among other things, we indicated in the settings that for all organizations and fixed assets, expenses will be reflected in account 26. This setting is made in the “Methods of reflecting expenses” section.

Tax return

Every year, before March 30 of the year following the reporting period, all companies are required to submit tax returns. In the 1C: Accounting program, they are generated in regulated reports, as shown in the image below.

All previously generated reports for all organizations for which records are kept in the program are stored here.

Click on the “Create” button and in the window that opens, go to the “All” tab if you have not added this declaration to your favorites. The property tax return is located in the “Tax reporting” folder.

Before generating the declaration, the program will require you to indicate the organization and reporting period. In our case, this is a declaration for Confetprom LLC for 2017. Such a declaration must be submitted by March 30, 2018, as the program warns us about.

The declaration has three sections. The title page contains basic information about the tax authority and the company that submits it, indicating the reporting period.

Let's take a closer look at section 2. This is where our calculations were made. As can be seen in the figure below, the average annual value of the property of Confetprom LLC, which is subject to taxation, was 750,000 rubles. It consists of the value of the property in the context of each month.

Due to the fact that the tax rate in our region is 2.2%, the amount of tax that the program calculated was 16,500 rubles (750,000 rubles * 2.2%). The advance payment, if any, is also indicated here. During 2017, Confetprom LLC paid the tax inspectorate for property tax 12,000 rubles.

According to sections 2 and 3 (to be completed for real estate), section 1 is completed. In our case, Confetprom LLC does not own real estate, so the property tax payable will be only 4,500 rubles. This amount takes into account the previously paid advance.

Please note that tax reporting, like other regulated ones, may change periodically due to amendments to the current legislation. In this regard, it is recommended to follow updates and maintain the relevance of 1C: Accounting.

What should be included in the tax certificate?

For a tax certificate, a calculation of property tax is necessary, first of all, in order to distinguish between property objects according to the method of calculating the tax:

• from the average annual cost of fixed assets;
• from the cadastral value of real estate.

Tax reporting periods will also be different:

• in the first case - 1st quarter, half year, 9 months;
• in the second case - the 1st, 2nd and 3rd quarters.

In any case, the tax period is considered to be a year.

Property tax is calculated by multiplying the tax base by the tax rate. The tax base in the first case corresponds to the average annual residual value of the objects and is calculated using the formula:

Tax base = (residual value as of 01.01 + residual value as of the 1st day of reporting months + residual value as of the 1st day of the month following the reporting period) / (number of reporting months + 1)

The calculation of the average annual residual value for the reporting (tax) period is presented in the table:

Fully depreciated and preferential fixed assets are also included in the calculation certificate, and real estate objects for which the tax is calculated at the cadastral value are allocated to a separate register.

Tax calculation based on cadastral value

The norm for calculating property tax based on cadastral value was introduced by Art. 375 Tax Code of the Russian Federation. Regional authorities annually review and approve the list of real estate objects subject to taxation in accordance with the new rules. Organizations on the simplified tax system, UTII or unified agricultural tax that have real estate included in such a list on their balance sheet are required to pay property tax on the same basis as legal entities on the special tax system. Regions have the right to set their own tax rates, but they should not exceed the maximum rates established by Art. 380 Tax Code of the Russian Federation.

The calculation of the advance payment for cadastral property is carried out as follows:

Advance tax payment = Cadastral value of property as of January 1 of the reporting year × Tax rate / 4

Here is an example of a certificate calculating property tax based on cadastral value for the 3rd quarter of 2018:

If the cadastral price of the entire building is known, then the cost of the premises is calculated in proportion to the occupied area. An example of the calculation is shown in the 1st row of the table. In the 2nd line, the cadastral value is indicated directly for the warehouse.

The cadastral value of the property must be confirmed annually in the state real estate cadastre (Article 7 of Law No. 221-FZ dated July 24, 2007).

Sample tax register for the year

When drawing up a certificate-calculation of property tax for the year, the accounting data for account 01 “Fixed assets” and 02 “Accrued depreciation”, as well as accrued advance payments for the reporting periods, are taken as a basis.

For an example of calculating tax based on the average annual residual value of property, let’s take the following indicators:

If we take the example data as a basis, then the indicators in the property tax return for 2018 should correspond to the indicators:

Don't know your rights?

A sample property tax calculation certificate can be downloaded.

What does the tax register look like in 1C?

A tax register for property can be created automatically in the 1C: Enterprise 8.3 program. It is formed in the “Routine Operations: Month Closing” menu. But first you need to fill in the values ​​of tax rates and established benefits in the “Property Tax” directory. Objects with a special taxation procedure, for example with cadastral value, are configured individually for each inventory number.

After a scrupulous analysis of the received certificate-calculation of property tax and reconciliation of its indicators with tax reports, you can send a declaration or calculation of advance payments to the tax office.

In “1C: Enterprise 8.3” you can see what a property tax calculation certificate looks like.

Help form in Excel format

Small organizations, for example, those using the simplified tax system, often conduct lightweight accounting without the use of software products. Or the program used for accounting does not provide the ability to obtain the necessary certificate from the tax authority. In this case, you can use the property tax calculation certificate form in Excel format:

You can add objects to the calculation help and enter data in blank columns and lines. Cells marked in green are calculated using the entered formulas. The formulas are not password protected and can be easily corrected if necessary.

The completed form will serve not only as an aid for drawing up a tax return, but also as a document confirming the correctness of tax calculation for submission to the Federal Tax Service.

Property tax refers to regional taxes, the rates and benefits for which are established by federal laws and laws of the constituent entities of the Russian Federation. The tax amount is calculated by multiplying the tax base by the tax rate. The tax base is calculated based on the average annual residual value or cadastral value. If buildings or premises are not included in the cadastral list, then the taxpayer has the right to calculate the tax at the average annual cost.

As of 2016, property tax cannot be more than 2.2%. However, this is not a fixed rate; it can be changed downward by local governing bodies, depending, for example, on the type of activity of the enterprise.

Calculating the tax is quite simple; it can be written in one formula:

• Cash property = Cash base * Proc. rate – Advance payments.

For clarity, here is an example:

Some organization has a residual value of property in the amount of 2,500,000 rubles. The interest rate is 2%. Let's assume that the company made advance payments in the amount of 23,000 rubles. We calculate the tax:

Property tax = 1,000,000 * 0.02 – 23,000 = 27,000 rubles.

It turns out that we must pay an additional 27,000 rubles to the budget, and the total amount of property tax will be 50,000 rubles.

Let's see how property tax is calculated and calculated in 1C 8.3, as well as how to draw up a declaration for the tax authorities.

Setting up 1C 8.3 for calculating property tax

First, let's configure or check the program settings for calculating taxes.

• We set rates and benefits.

Let's go to the "Rates and taxes" section:

Get 267 video lessons on 1C for free:

Here in 1C you need to establish from what period and what interest rate is valid at the enterprise, and indicate the benefits, if any:

Let's return to the property tax settings section.

• Setting up a special taxation procedure.

To configure objects to which a special taxation procedure applies, go to the “Objects with a special taxation procedure” section. In this directory, you can record and set up special rules for individual properties.

• Indication of the procedure for reflecting advance payments and payment terms.

Let's go to the "Payment Procedure" section and click the "Create" button:

This window indicates the procedure and deadlines for paying taxes.

• Setting up property tax transactions.

In the “Methods of reflecting expenses” section, the cost account that will be included in the postings is indicated. Usually this is a 26 count.

Calculation and completion of tax returns

To generate a tax return for property tax in 1C Accounting 8.3, you need to go to the “Regulated reporting” section and select the appropriate declaration.

New form "Tax calculation for advance payment of corporate property tax" officially approved by document Appendix No. 4 to the order of the Federal Tax Service of Russia dated November 5, 2013 No. ММВ-7-11/478@.

More information about the use of the KND form 1152028:

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