Until recently, enterprises usingUSN, did not pay property tax, which was one of the advantages of a simplified taxation system. With the introduction of new legislative acts from 2015, the simplified companies are obliged to transfer this tax to the budget.
What companies touched on innovation
Since the beginning of this year, the companies on the USN are renting outtax on property used in production activities. The tax base for the calculation is defined as the cadastral value of the object. These changes have even earlier affected enterprises located on UTII - from the second half of last year. This is due to the semi-annual tax period legislatively established for this regime.
Agricultural producers usingsimplified EUCN regime, do not independently calculate the tax on available fixed assets, since they function solely as individual entrepreneurs, that is, individuals. The algorithm of calculations with IP is considered below.
What objects are subject to taxation?
Note that only real estate is taxedspecific nature, estimated at the cadastral value. Let's consider what objects of fixed assets are subject to taxation, we will get acquainted with how and at what rates IP and LLC are calculated on the USN tax on property. These include real estate objects that:
• are recorded on the balance sheet of the enterprise as fixed assets, uncompleted construction objects or finished products, and used for the production needs of the firm;
• are named in the regional list of real estate objects and their value is defined as cadastral.
Since this tax is regional (i.e.,goes to the budget of the subject of the Russian Federation), then it is controlled by the power structures of the region. Lists of property valued at cadastral value are approved by regional executive authorities, updated annually and published before January 1 of the coming reporting period.
Categories of real estate subject to taxation
New conditions for calculating the tax are established by the Tax Code for several categories of objects:
• administrative, business / shopping centers;
• non-residential premises used or intended for offices, offices, retail outlets, catering enterprises and consumer services;
• property of foreign organizations not used in activities in the Russian territory;
• Residential objects that are not reflected in the balance sheet as fixed assets and intended for leasing or used as hotels or finished products.
If the property of the enterprise does not comply with these criteria and is not named in the regional list, then it is still not necessary to pay property tax for STS.
Calculation procedure
If the property in the company correspondsall listed characteristics and is included in the published lists of objects with an established cadastral value, then it is necessary to calculate and pay the property tax of the USN organizations. Quarterly advance payments are provided for it. Regional authorities set the deadlines for their payment on their own, but the frequency of payments remains for reporting periods: 1 quarter, 6 months, 9 months. And at the end of the year the enterprise makes the final calculation of payment for the tax, fills in the declaration and pays it.
Calculation formula
The tax is calculated as follows:Н = К * С / 100, where К - cost on the cadastre, С - tax rate. When calculating the advance payment, the amount received is divided by 4 - by the number of reporting periods per year. Payments for the half year, 9 months and year are the calculation of the presented formula minus the advances paid.
Applicable rates
The maximum amount of the tax rate appliedto the taxation of objects with cadastral value, 2%. In the transition period until the end of 2015, regional government decisions can be significantly reduced.
IP on USN: property tax
Legislators note that individualentrepreneurs do not concern innovations. But it can not be said that the tax burden increases solely for enterprises that are simplified. Entrepreneurs using real estate objects in business that are included in the list of cadastral objects pay the tax according to a slightly different scheme. IP do not calculate the tax independently, because they are individuals. The Inspectorate does this on the basis of the information available to the Tax Inspection and notifies it in writing, as a private person. The amount of the calculated tax payable is indicated in the notification. In other words, entrepreneurs also pay property tax in the USN. Only the frequency of payment varies.
Tax on property with USN: examples of calculations
Let's consider some examples on calculation of a property tax on the basis of cadastral value.
Example No. 1: The Moscow organization owns a stand-alonea building with a cadastral value of 50,250 thousand rubles, in which trading activity is established. We will calculate the advance payment: 50 250 * 1,7 / 100/4 = 213,56 thousand rubles. In those cases when the premises owned by the firm are part of an office or business building, it is necessary to determine the tax base based on the building's value in the cadastre as a whole, and make the calculation proportionally to the occupied area.
Example No. 2: LLC owns an office in Moscow with an area of 102 m2, located in the building of a shopping center, the cadastral value of which is 650 800 thousand rubles, the total area of which is 5203 m2. Define the cost of the premises according to the cadastre: 650 800/5203 * 102 = 12 758.33 thousand rubles. - tax for the year 12 758.33 * 1.7 / 100/4 = 3189.58 thousand rubles. - quarterly advance payment.
Particular attention should be paid to the assessment of the tax if the property was purchased or sold. Notwithstanding the date of purchase or sale, the month in which it occurred is considered complete.
Example No. 3: The organization purchased non-residential premises for office, having issued all the documents on February 25th. The tax rate approved in the region is 1%. The cadastral value of the object is 20 650 thousand rubles.
We will calculate the advance payable for 1 quarter.Since the object is not used since the beginning of the year, we determine the number of full months. The building was purchased in February, therefore, it is used in the production of 11 months, of which 2 months - in the first quarter. H = 1/4 * 20 650/3 * 2 * 1% = 34.42 thousand rubles. - payment for 1 quarter; Н = 1/4 * 20 650 * 1% = 51,625 thousand rubles. - Payment for the 2nd quarter. Thus, the property tax is calculated for the USN.
Finally
Companies should recheckwhich are based on the cadastral valuation. It is not uncommon for cases of improper overstating of value due to a mismatch between the technical characteristics of premises and buildings or inclusion in the lists of objects that do not meet their functional characteristics. For example, warehouses can be mistakenly equated with commercial or administrative buildings. To exclude such object from the list and to recalculate the tax it is possible only under the decision of court. Until then, it will have to be paid. Note that precedents have already been, and in the presence of weighty evidence, court decisions were made in favor of payers.
In the event that the court makes decisions on the change in the value of the object under the cadastre, it is taken into account from the tax period when the application for review of the assessment was filed.
