Starting your own business is not the most important thing. The most important thing is to conduct it in such a way that it brings profit and good income. This is possible if all laws and regulations are followed, among which a special role is played by the property tax return.
Much depends on the correctness of its filling. Therefore, the Federal Tax Service gives some comments on this subject. For example, it has been noticed that a corporate property tax return contains an annoying typo. The fact is that in line 141 it is necessary to indicate not the average annual indicator of the value of the property, but the residual.
Another question is interesting: where it is necessary to pay tax, and also where it is necessary to report on property matters that do not have a separate balance sheet. And so, what conclusions have officials come to.
It is necessary to pay tax, as well as bring all documents for reporting at the place of registration of property in the corresponding balance sheet. This is in this case the actual location of the company or organization, as well as its individual units, and it usually has a separate balance.
If the company opens a subsidiary that does not have a separate balance sheet, then it will have to file a tax return at its location.
When filling out such an important document as a tax return on property tax of organizations, they pay attention, first of all, to the property tax of individual enterprises. This is nothing more than a tax on all movable and immovable property, and this list also includes property that is transferred to the company for temporary use, ownership, which it can dispose of, as it sees fit, including on the basis of trust .
This type of tax belongs to the group of regional taxes, therefore, it is paid by both Russian and foreign companies operating in Russia, while all of them, as a rule, work through representative offices or have real estate in our country.
The tax return on corporate property tax has a certain rate, which should not be more than 2.2 percent. Differentiated tax rates can also be used. Their values will depend on the category to which the taxpayer will belong, as well as on the type of property that is taxed.
The formula for calculating property tax is quite simple. When a tax return on corporate property tax is filled out , the average annual value of real estate, which plays the role of the object of taxation, is taken into account.
The base tax rate is calculated taking into account data obtained in the course of accounting of a company.
If we talk about the tax period, then this is a calendar year. Therefore, a tax return must be submitted no later than March 30 of each year. The companies will pay this tax in accordance with the thirtieth chapter of the Tax Code of the Russian Federation. Payment of these taxes is also provided for by some legislative acts in force in the subjects of our country.
As soon as the subjects of the Federation establish the size of the tax, tax benefits are taken into account , as well as all the grounds on which they can be used.
There is one more detail: as soon as the reporting period ends , advance payments are accrued to the budget. Their size, as a rule, is one fourth of the product of the tax rate and property price for a given period. As a rule, all advance payments must be paid on April 30, July 30, or October 30, that is, after the tax year. This is spelled out in the relevant legislative act.