Until recently, enterprises using the simplified tax system did not pay property tax, which was one of the advantages of a simplified tax system. With the entry into force of new laws from 2015, simplistic firms are required to transfer this tax to the budget.
These conditions do not apply to all simplists and not to all real estate involved in the work process. We will figure out whether the STS is paying property tax, what real estate is taxed by it, and what subtleties must be taken into account in order to correctly calculate it and pay it in a timely manner.
What enterprises were affected by innovations
Since the beginning of this year, companies on the simplified tax system have been taxing property used in production activities. The tax base for the calculation is determined as the cadastral value of the object. These changes have previously affected enterprises located at UTII - from the second half of last year. This is due to the semi-annual tax period legally established for this regime.
Agricultural producers who apply the simplified regime of the unified agricultural tax on their own do not independently calculate the tax on existing fixed assets, since they function solely as individual entrepreneurs, that is, individuals. The algorithm of calculations with IP we consider below.
Which objects are taxable?
Note that only property of a specific nature, valued at the cadastral value, is taxed. Consider what fixed assets are subject to taxation, get acquainted with how and at what rates individual entrepreneurs and LLC on the simplified tax system pay property tax. These include real estate, which:
• are recorded on the balance sheet of the enterprise as fixed assets, construction in progress or finished products, and are used for the production needs of the company;
• are named in the regional list of real estate objects and their value is determined as cadastral.
Since this tax is a regional tax (that is, it goes to the budget of a constituent entity of the Russian Federation), it is controlled by the regional authorities. Lists of property valued at cadastral value are approved by the regional executive authorities, updated annually and published before January 1 of the upcoming reporting period.
Each building indicated in the list must have a cadastral number, the address at which it is located, and basic technical characteristics. A company on the USN pays property tax if the object is listed. If it is not named in this list, then for the simplified enterprise no tax liabilities for it arise in the current year and there is no obligation to pay tax.
Categories of property subject to taxation
The new tax calculation conditions are established by the Tax Code of the Russian Federation for several categories of objects:
• administrative, business / shopping centers;
• non-residential premises used or intended for offices, offices, retail outlets, catering and consumer services;
• property of foreign organizations not used in activities on Russian territory;
• residential properties that are not reflected in the balance sheet as fixed assets and intended for rental or used as hotels or finished products.
If the property of the enterprise does not meet these criteria and is not named in the regional list, then it is still not necessary to pay property tax under the simplified tax system.
Calculation Procedure
If the real estate available in the company meets all of the listed criteria and is included in the published lists of objects with a fixed cadastral value, then it is necessary to calculate and pay the property tax of the STS organizations. For it quarterly advance payments are provided. Regional authorities set the terms for their payment on their own, but the frequency of payments is maintained for the reporting periods: for the 1st quarter, six months, 9 months. And at the end of the year, the company makes the final accrual of tax payment, fills out the declaration and pays it.
Calculation formula
The tax is calculated as follows: H = K * C / 100, where K is the inventory value, C is the tax rate. When calculating the advance payment, the resulting value is divided by 4 - by the number of reporting periods in the year. Payments for the half year, 9 months and year represent a calculation according to the presented formula minus advances paid.
Applicable rates
The maximum tax rate applicable to the taxation of objects with cadastral value is 2%. In the transitional period until the end of 2015, it can be significantly reduced by the decisions of the regional authorities.
The size of the bet depends on the characteristics and category of the object, as well as on the territorial affiliation. It is not difficult to find out what rates are applied in the region of interest to you - the FTS official website provides detailed information.
IP on the simplified tax system: property tax
Legislators note that individual entrepreneurs do not relate to innovations. But it cannot be said that the tax burden is increasing exclusively for simplified enterprises. Entrepreneurs who use real estate in business, which are included in the list of cadastral objects, pay tax according to a slightly different scheme. Individual entrepreneurs do not calculate tax themselves, as they are individuals. The Inspectorate does this itself according to the information available at the IFTS and notifies it in writing, as a private individual. The amount of calculated tax payable is indicated in the notice. In other words, entrepreneurs also pay property tax under the simplified tax system. Only the frequency of payment varies.
Advance payments for individual entrepreneurs are not made. The deadlines for tax payment by notification are until October 1 of the year following the tax period. That is, the tax payment for 2015 SP should be transferred before October 1, 2016.
Tax on property at the simplified tax system: examples of calculations
Consider several examples of calculating property tax based on cadastral value.
Example No. 1: A Moscow organization owns a separate building with a cadastral value of 50,250 thousand rubles, in which trading activities are launched. We calculate the advance payment: 50,250 * 1.7 / 100/4 = 213.56 thousand rubles. In cases where the premises owned by the company are part of an office or business building, the tax base should be determined on the basis of the value of the building for the cadastre as a whole and a calculation should be made in proportion to the occupied area.
Example No. 2: An LLC owns an office building in Moscow with an area of 102 m2 located in a shopping center building, whose cadastral value is 650,800 thousand rubles, with a total area of 5,203 m2. Let's determine the cost of the premises by 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 down payment.
Particular attention should be paid to tax assessment if the property has been acquired or sold. Regardless of the date of purchase or sale, the month in which this happened is considered complete.
Example No. 3 : An organization acquired non-residential premises for an office, filling out 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 calculate the advance payable for 1 quarter. Since the object is not used from the beginning of the year, we determine the number of full months. The building was purchased in February, which means it has been used in production for 11 months, of which 2 months - in the first quarter. H = 1/4 * 20 650/3 * 2 * 1% = 34.42 thousand rubles. - payment for the 1st quarter; H = 1/4 * 20 650 * 1% = 51.625 thousand rubles. - payment for the 2nd quarter. Thus calculate the property tax at the simplified tax system.
Finally
Companies should double-check the information on the basis of which a cadastral valuation has been made. There are frequent cases of unlawful overvaluation due to a mismatch of the technical characteristics of the premises and buildings or inclusion in the lists of objects that do not correspond to the necessary characteristics with their functional belonging. For example, storage facilities may be mistakenly equated to commercial or administrative buildings. To exclude such an object from the list and recalculate the tax is possible only by court order. Up to this point it will have to be paid. Note that there have already been precedents, and if there is substantial evidence, court decisions were made in favor of the payers.
If the court makes decisions on changing the value of the inventory object, it is taken into account from the tax period when the application for the revision of the assessment was submitted.