Property tax on UTII: calculation features and requirements. How to pay property tax to business entities on the simplified tax system? Not subject to property tax with UTII

What property of an entrepreneur is subject to personal property tax

The entrepreneur is a property tax payer individuals. But if he has IP property, recognized as an object of taxation ().

Objects of taxation of IP property

An entrepreneur on OSNO needs to pay property tax on objects. Rented out. When renting out property, he remains its owner.

When transferring property for gratuitous use, if an individual entrepreneur is on OSNO, he also pays tax.

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Tax Exemption and Benefits

In some cases, you do not need to pay property tax.

Thus, entrepreneurs are exempted from the tax on the property of individuals. Which are on "special modes":

• are ;
• taxation.

An exception is property, the tax on which is calculated based on the cadastral value. Namely:

• property that is included in the list approved by the regional authorities and published on their official website;
• property that is not yet included in the regional list, but formed by dividing the object from the approved list.

Note: Letter of the Ministry of Finance of Russia dated March 13, 2015 No. 03-11-11 / 13667

You can find an object in the list by its address and cadastral number. With such real estate, the entrepreneur is obliged to pay tax, regardless of the taxation system.

The building is temporarily not in use: should an individual entrepreneur in a special regime pay property tax

Even if the building is temporarily not used in business activities. (for example, is under repair). An individual entrepreneur on a special regime has the right not to pay property tax in relation to this object. This conclusion follows from the letter of the Ministry of Finance of Russia dated April 24, 2018 No. 03-05-04-01 / 27810, which the Federal Tax Service sent to lower tax authorities.

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Taxation of IP property on special regimes (USN, UTII, patent)

Entrepreneurs at ease from objects that are used within the special regime. Property tax is not paid, with some exceptions (clause 3). For objects used for personal purposes, an entrepreneur on a simplified tax system is recognized as a taxpayer on the property of individuals (clause 3 of article 346.11,

Entrepreneurs on UTII from objects that are used within the special regime. Property tax is not paid. With some exceptions (p. 4). Moreover, it is not necessary to pay property tax on non-taxable objects, regardless of whether their area is taken into account when calculating the single tax or not. (letters of the Ministry of Finance of Russia dated January 14, 2008 No. 03-11-05 / 5, dated December 17, 2007 No. 03-11-04 / 3/498).

For objects used for personal purposes, an entrepreneur on UTII is recognized as a payer of property tax for individuals (clause 4, article 346.26, article 400 of the Tax Code of the Russian Federation).

If the entrepreneur combines the general taxation system and the payment of UTII. For objects that are used under the special regime, you do not need to pay property tax with some exceptions (clause 4 of article 346.26, subparagraph 2 of clause 10 of article 346.43, clause 7 and paragraph 2 of clause 10 of article 378.2 of the Tax Code of the Russian Federation).

The following are subject to property tax:

• objects used in carrying out activities within the framework of the general taxation system;
• business property used for personal purposes.

Note: Clause 4 of Article 346.26 and Article 400 of the Tax Code of the Russian Federation.

It is not necessary to prove that the property is used in business activities!!! Verification of the actual use of property by entrepreneurs in activities on a special regime carried out by tax inspectors as part of tax control measures (for example, when field checks) (letter of the Ministry of Finance of Russia dated February 1, 2010 No. 03-05-04-01/06).

Entrepreneurs on a patent from objects that are used within the framework of the special regime, property tax is not paid, with some exceptions (subparagraph 2, paragraph 10, article 346.43 of the Tax Code of the Russian Federation). For objects used for personal purposes, an entrepreneur on the patent taxation system is recognized as a payer of property tax for individuals (subclause 2, clause 10, article 346.43, article 400 of the Tax Code of the Russian Federation).

An entrepreneur can confirm the use of property in activities on the patent taxation system in the same manner as UTII payers, since the application of the property tax exemption for individuals is identical for both special regimes. Also, submit an application to the inspection in any form.

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How can an entrepreneur confirm that the property is used in activities on the simplified simplified tax system, UTII (in order to exempt from paying property tax)

The legislation does not provide for a special order. In order not to pay property tax on real estate used for business purposes, submit to any tax office:

• application (.xls 161 Kb) (in free form). It is advisable to submit the application to the tax office before March 1 (letter of the Ministry of Finance of Russia dated February 1, 2010 No. 03-05-04-01 / 06). In the document, indicate the real estate objects that are exempt from property tax in connection with their use under the simplification;

Simplified taxation system (chapter 26.2 Tax Code of the Russian Federation)

STS payers can earn more without fear of "losing the right" to apply the special regime. As you know, STS payers lose the right to apply this special regime if, at the end of the reporting or tax period, their income turned out to be more than the limit value. Since 2017, it has been increased to 150 million rubles. (paragraph 1, clause 4, article 346.13 of the November law, according to the July law, it should have amounted to 120 million rubles.

The increase in the marginal income is beneficial for business, because for 2016 it was much less - 79.74 million rubles.

law law dated November 30, 2016 N 401-FZ

USN can also be used by companies with more expensive fixed assets

Since 2017, the limit value of the residual value of fixed assets is 150 million rubles. (clause 16 clause 3 article 346.12 of the Tax Code of the Russian Federation). This is 50% more than the value that was in force in 2016. Recall that exceeding the limit of the residual value of fixed assets is enough to lose the right to "simplification".

The changes are provided by the Federal law dated 03.07.2016 N 243-FZ

A norm has come into force that allows you to switch to the simplified tax system more companies

Since 2017, it has been established: an organization has the right to switch to the simplified tax system if its income for the nine months of the year in which the notification of the transition to the special regime is submitted does not exceed 112.5 million rubles. (paragraph 1, clause 2, article 346.12 of the Tax Code of the Russian Federation). Such an innovation in the Tax Code of the Russian Federation was introduced by the November law. Earlier, a smaller increase in the limit was planned - according to the July law, it was supposed to be 90 million rubles.

The Federal Tax Service spoke about the beginning of the application of the limit provided for by the July law. It follows from the clarification that the increased limit is valid when switching to the simplified tax system no earlier than from 2018. It can be assumed that the changes provided for by the November law do not apply to those organizations that planned to switch to the simplified tax system in 2017.

The agency also drew attention to the maximum income limit applied for the transition to the special regime since 2017. The organization's income for 9 months of 2016 should not exceed 59.805 million rubles.

The changes are provided by the Federal law dated 03.07.2016 N 243-FZ and the Federal law dated November 30, 2016 N 401-FZ

The company on the simplified tax system has the right to take into account the cost of an independent assessment of the qualifications of employees

Since 2017, the Law on Independent Assessment of Qualifications has come into force. In order to encourage participation in the assessment, for example, provisions have been introduced on accounting for its cost in tax expenses when applying the simplified tax system (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation). Such costs are recognized under the same rules that apply when accounting for the cost of an independent qualification assessment in income tax expenses.

The changes are provided by the Federal law dated 03.07.2016 N 251-FZ

A single tax on imputed income (ch. 26.3 Tax Code of the Russian Federation)

The deflator coefficient required by UTII payers remained at the same level

When calculating UTII, the basic yield

This procedure follows from the provisions of paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation.

Separate accounting can be organized using additional sub-accounts opened for accounts 01 “Fixed assets” and 03 “Profitable investments in material assets”. More aboutproperty tax bookkeeping read our article.

Attention: lack of separate accounting for fixed assets used in activities on UTII and in activities on common system taxation (except for objects, the tax base for which is the cadastral value), entails the accrual of tax on all property of the organization. This point of view is shared by the regulatory agencies and arbitration courts (see, for example, the letter of the Ministry of Taxes and Taxes of Russia for the Moscow Region dated March 2, 2004 No. 03-31 / 4133 / G837, the decisions of the Federal Antimonopoly Service of the Far Eastern District of August 30, 2011 No. F03-3980 / 2011, the North Caucasus District of April 4, 2006 No. F08-1 291/2006-541A). Most likely, with the partial cancellation of the exemption of UTII payers from paying property tax, representatives of the Federal Tax Service of Russia and judges will not change their position.

It should be noted that some courts confirm that the procedure for maintaining separate accounting for fixed assets used in different types activity, does not have to be enshrined in accounting policy organizations (see, for example, the resolutions of the Federal Antimonopoly Service of the Volga District dated June 30, 2009 No. A57-23578 / 2008, dated May 12, 2009 No. A65-15494 / 2008, the North-Western District dated April 25, 2011 No. A56-35968 / 2010, dated April 13, 2006 No. A44-5831 / 2005-15, the Ural District of June 14, 2007 No. F09-4475 / 07-S3, the Moscow District of November 17, 2005 No. KA-A40 / 11336-05. The courts recognize that if there are other documents confirming the separate accounting of fixed assets not subject to property tax, the absence of such provisions in the accounting policy does not in itself indicate that separate accounting is not organized.

Distribution of residual (cadastral) value

Part of the property the organization can simultaneously use in both activities. In this case, the tax base for property tax must include:

• the cadastral value of real estate objects, regardless of the activity in which these objects are used;

• the residual value of fixed assets that are used only in activities on the general taxation system;

• the residual value of fixed assets used in both types of activities, to the extent that relates to activities on the general taxation system.

The residual value of fixed assets that are used only in activities on the general taxation system, determine according to separate accounting data (clause 7 of article 346.26 of the Tax Code of the Russian Federation).

The residual value of fixed assets used in both activities can be allocated:

• or in proportion to the share of revenue received from each type of activity;

• or in proportion to the area of ​​the object, which falls on each type of activity.

This conclusion is contained in the letter of the Ministry of Finance of Russia dated October 16, 2014 No. 03-11-06/3/52084.

The chosen method of distributing the residual value should be fixed in the accounting policy for tax purposes. It is obvious that it only makes sense to distribute the tax base for property tax in proportion to the area in relation to premises that are used for doing business within the same tax regime. If the organization simultaneously conducts two types of activities in the same premises, this option is not applicable. For example, if the organization ships goods under supply contracts in the premises of a retail store, the residual value of the premises should be distributed in proportion to the proceeds from retail and wholesale trade.

Distribution in proportion to the share of revenue

The tax period for UTII is a quarter. Therefore, to distribute the residual value of fixed assets, the Ministry of Finance of Russia recommends using quarterly revenue (letters dated October 8, 2010 No. 03-05-05-01 / 43, dated October 26, 2006 No. 03-06-01-04 / 195).

Since activities on UTII are not subject to VAT, for comparability of indicators, the amount of proceeds from activities on the general taxation system should be taken into account without VAT.

Determine the share of proceeds from the organization's activities in the general taxation system using the formula:

Distribution in proportion to the area of ​​the object

The share of the area that is used in the activities of the organization on the general taxation system, determine by the formula:

Part of the residual value of fixed assets, which relates to activities on the general taxation system, isolate from the total residual value of fixed assets used simultaneously in both types of activities, according to the formula:

It is necessary to distribute the residual value of fixed assets simultaneously used in both types of activities at the beginning of each month, which is included in the calculation of the average annual (average) value of the property. For example, when calculating the average value of property for the first quarter, it is necessary to distribute the residual value of fixed assets as of January 1, February 1, March 1 and April 1. This is stated in the letter of the Ministry of Finance of Russia dated October 26, 2006 No. 03-06-01-04 / 195.

The cadastral value of fixed assets for tax purposes does not change during the tax period. It is determined once a year as of January 1 (clause 2, article 375 of the Tax Code of the Russian Federation).

Include the obtained data in the calculation of property tax, which is carried out in general order.

Example of property tax calculation. The organization combines the general taxation system and UTII and distributes the tax in proportion to the share of revenue received from each type of activity

On the balance sheet of the organization are:

• a building that is used in both types of activities (the basis for calculating property tax is the cadastral value);

• fixed assets that are used only in production activities (the basis for calculating property tax is the average cost);

• fixed assets that are used only in trading activities (the basis for calculating property tax is the average cost);

• fixed assets that are used in both types of activities (the basis for calculating property tax is the average cost).

The accounting policy of the organization states that in order to calculate property tax, the value of fixed assets that are used in both types of activities is distributed in proportion to revenue. In this case, revenue is determined quarterly.

For the first quarter, the total amount of revenue for all types of activities amounted to 1,000,000 rubles. (without VAT). Revenue from the activities of the organization on the general taxation system - 250,000 rubles.

The share of revenue from the activities of the organization on the general taxation system in the total amount of revenue is equal to:
250 000 rub. : 1,000,000 rubles = 0.25.

The cadastral value of the building used in both types of activities is 30,000,000 rubles. Since this building is subject to property tax both under the general taxation system and under UTII, it is not required to distribute its value between two types of activity.

Data on the value of property subject to distribution and the results of its distribution are given in the table:

The residual value of fixed assets for calculating the average cost was:

Property tax rates in the Moscow Region are set at the following rates:

• 2.2 percent - in relation to objects of taxation, the tax base for which is determined as the average annual value of property;

• 2 percent enta - in relation to objects of taxation, the tax base for which is determined as the cadastral value of the property.

The amount of the advance payment on property tax for the 1st quarter is equal to:
250 000 rub. × 2.2%: 4 + 30,000,000 rubles. : 4 × 2% = 151,375 rubles.

Example of property tax calculation. The organization combines the general taxation system and UTII and distributes the tax in proportion to the area that falls on each type of activity

Alfa LLC is located in Krasnogorsk, Moscow Region and is engaged in two types of activities: production and retail trade. The production activity of the organization falls under the general system of taxation. Trading activity was transferred to UTII.

On the balance sheet of the organization there is a building in which there are two premises, each of which is used within the framework of a specific type of activity. The basis for calculating property tax is the residual value of the building. The organization does not have objects, the tax base for which is the cadastral value.

The accounting policy of the organization states that for the calculation of property tax, the value of fixed assets that are used in both types of activities is distributed in proportion to the area of ​​\u200b\u200bthe premises used for each type of activity.

The total area of ​​the building is 1000 sq. m. Of these, 930 sq. m. takes manufacturing facility, and 70 sq. m. - shop.

The share of the area that is used in activities on the general taxation system (production shop) is 0.93.

The residual value of the building was:
- as of January 1 - 985,000 rubles;
- as of February 1 - 973,000 rubles;
- as of March 1 - 962,000 rubles;
- on April 1 - 950,000 rubles.

The average property value for the first quarter was 967,500 rubles. ((985,000 rubles + 973,000 rubles + 962,000 rubles + 950,000 rubles): 4).

When calculating the tax for the quarter, the accountant adjusted the tax base (the average value of the property) based on the share of the area that is used in activities on the general taxation system:

RUB 967,500 × 0.93 = 899,775 rubles.

The property tax rate in the Moscow Region in relation to objects, the tax base for which is determined as the average annual value of the property, is set at 2.2 percent.

The amount of the advance payment on property tax for the 1st quarter is equal to:

RUB 899,775 × 2.2%: 4 = 19,795 rubles.

Situation: how to fill out a property tax declaration upon termination of activities subject to UTII? The organization does not have objects, the tax base for which is the cadastral value.

Starting next month, enter the value of all fixed assets in your property tax return.

After the termination of activities subject to UTII, all fixed assets become objects of property taxation. This is due to the fact that from the moment of termination of activities on UTII, the organization loses the right to exemption from paying this tax. Therefore, from the month following the termination of activities on UTII, indicate in the property tax declaration the entire cost of fixed assets recognized as objects of taxation (clause 1, article 375, clause 4, article 376 of the Tax Code of the Russian Federation).

Example of property tax calculation. An organization that combined the general taxation system and UTII ceased to conduct activities subject to UTII

Alfa LLC is registered in Mytishchi, Moscow Region and is engaged in two types of activities - retail and wholesale food products. Wholesale trade is subject to the general system of taxation. Retail trade was transferred to UTII.

In February 2016, Alfa ceased activities subject to UTII. Since March 2016, fixed assets used in retail trade are included in the tax base for property tax.

Property, the tax base for which is determined as the cadastral value, is absent.

The residual value of fixed assets that are used in activities on the general taxation system is:

• as of January 1 - 400,000 rubles;
• on February 1 - 390,000 rubles;
• as of March 1 - 380,000 rubles;
• for April 1 - 370,000 rubles.

The residual value of fixed assets that were used in activities transferred to UTII is equal to:

• on January 1 - 140,000 rubles;
• on February 1 - 135,000 rubles;
• on March 1 - 130,000 rubles;
• for April 1 - 125,000 rubles.

The property tax rate in the Moscow Region is 2.2 percent.

Alfa's accountant calculated the average value of property for the first quarter as follows:
(400,000 rubles + 390,000 rubles + 380,000 rubles + 370,000 rubles + 130,000 rubles + 125,000 rubles): (3 + 1) = 448,750 rubles.

This indicator is reflected in line 120 of section 2 of the calculation of advance payments for property tax, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

The amount of the advance payment on property tax for the 1st quarter is:
RUB 448,750 × 2.2%: 4 = 2468 rubles.

This indicator is reflected in line 030 of section 1 and line 180 of section 2 of the calculation of advance payments for property tax, approved by order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895.

UTII is represented by a simplified taxation regime, in which entrepreneurs usually pay only one tax, so there is no need to transfer additional fees to the Federal Tax Service. But at the same time, it becomes necessary to pay property tax on UTII under certain circumstances.

Property tax for firms on UTII

Often, even companies choose UTII for work, since this simplified regime is considered convenient and beneficial for use. But now even he does not exempt from all other charges.

The property tax of the organization on UTII must be paid on the basis of clause 4 of Art. 346.26 NK. It states that this fee is calculated only for real estate, for which the taxable base is determined on the basis of data available in the cadastre.

LLC on UTII pays property tax under the following conditions:

· in the specific region where the organization operates, the results of the cadastral valuation of various objects have been approved;

· there is a local law, according to which it is required to pay tax on these objects;

· the object at the disposal of the company is included in the list of real estate for which the property fee must be paid.

Thus, the accountant of each company must independently find out whether the company should pay property tax on UTII.

Collection on property for individual entrepreneurs on UTII

Even entrepreneurs are now required to pay this type of fee when using simplified regimes. The property tax for individual entrepreneurs on UTII is determined using information about the cadastral value of the object used by the entrepreneur in the process of work.

The difference is that individual entrepreneurs are not required to submit a declaration for this fee to the Federal Tax Service. It is the employees of this institution that must independently calculate the amount of payment, after which the individual entrepreneur receives a corresponding notification and receipt by mail.

The main nuances of paying the fee

Property tax on UTII is paid by both individual entrepreneurs and firms, but there are some differences for them.

Only if there are objects that meet the requirements for which it is required to determine the cadastral value.​

Both individual entrepreneurs and companies must take into account the requirements to apply UTII, therefore no more than 100 people should work in a company. Also, you need to work only in the relevant areas of business, for which it is allowed to use simplified modes.

The tax base

Firms and individual entrepreneurs on UTII pay property tax, and the tax base in this case is represented by the cadastral price of a particular object. However, there are some differences:

1. Ltd. This fee is charged only on objects for which the cadastre has a correctly calculated cadastral value.

2. IP. For such a collection, the entrepreneur acts as a standard individual, therefore funds are paid in the standard way. Only objects that have a cadastral price are subject to this tax, and they must also be used by the entrepreneur to make a profit.

Sole proprietors should not independently calculate optimal size collection, as the employees of the Federal Tax Service do it for them, after which a letter with a receipt is sent to the taxpayer's address.

What is the rate set?

On UTII and STS, property tax must be paid by all firms and individual entrepreneurs under certain conditions. In this case, the tax rate cannot exceed 2%. It is influenced by various factors:

the method by which the tax base is determined;

• laws adopted at the local level regarding marginal rates;

Features of the object on which the amount of tax is determined.

Entrepreneurs usually do not have difficulties, since they are involved in the calculation of the Federal Tax Service, but LLC accountants should be well versed in these features.

Calculation rules

Only firms must calculate this fee on their own, but individual entrepreneurs can also use the formula to make sure that the employees of the Federal Tax Service correctly completed the calculation.

To determine the amount of payment, the following formula is used: tax base * rate.

Often, an entrepreneur or LLC uses only a part of the property for which the cadastral value is calculated. In this case, to determine the amount of payment, it is required to calculate the cadastral price not for the entire object, but for a specific part. The resulting value is used further in the calculation formula.

When is the reduced rate used?

Property tax on UTII may not be paid when using a reduced rate equal to 0%. It is available only to tenants of various real estate and is used if there are capital investments in these objects. The list of this property is closed to outsiders.

This rate can also be used by owners of objects that are an inalienable part of railway or main pipeline. This rate is fixed by the regional authorities.

If an object is created or acquired by companies or individual entrepreneurs operating in special economic zones through the implementation of various investment projects, then preferential terms are also used when paying property tax.

When alienating an object, it is necessary to calculate the fee in relation to the number of months during which it was actually used in business activities.

For which items do you need to pay a fee?

Property tax is charged in relation to different real estate objects subject to the following conditions:

the property is owned or used on the basis of economic management by companies or entrepreneurs;

For firms, this object should be listed as OS;

It is important for individual entrepreneurs that real estate is used for profit.

Often for an individual entrepreneur it becomes a surprise to receive a tax receipt, so you should make sure that the taxation object is correctly determined by employees of the Federal Tax Service.

Regional features

Owners of various real estate, represented by companies or entrepreneurs, transfer the fee to the FTS office, located at the location of the existing facilities. This is especially true if the company itself is registered in another city.

To other features different regions relate:

All rules for calculating and transferring the fee must be determined by the authorities within the framework of the requirements established by federal government bodies;

· regions can use correction coefficients K2, and their size should be in the range from 0.005 to 1;

· the rate is applied by the local authorities, and for this the provisions of art. 380 NK;

The tax can be paid in advance payments or once at the end of the year.

According to UTII, exemption from property tax is allowed only in case of loss or sale of the object. If an individual entrepreneur can prove that he has ceased to use a particular property for profit, then the employees of the Federal Tax Service also cease to calculate the amount for him this fee. But given fact must be supported by official documents.

When is the reporting due?

The UTII property tax declaration is submitted only by companies, and individual entrepreneurs are exempted from this obligation.

Reporting is submitted until March 30 of the next year, but if advance payments are made, then a declaration is formed on them quarterly, after which it is submitted to the Federal Tax Service.

Tax Calculation Example

Making the calculation is easy enough. For example, there is a large shopping mall, the size of which is 5500 m 2. In it, the IP uses a retail space of 80 square meters. m. The cadastral price of the entire complex is 920 million rubles.

Initially, it is necessary to determine the cadastral price of the premises used by the individual entrepreneur to make a profit: 920,000,000 / 5500 * 80 \u003d 13,381,818 rubles. Next, you can calculate the amount of tax for the year, if the standard rate is 2%: 13,381,818 * 2% = 267,636 rubles.

If you plan to make advance payments, then their amount per quarter will be: 267,636/4=66,909 rubles.

Mistakes in paying taxes

Many firms and individual entrepreneurs often make the same mistakes when calculating and paying this fee. These include:

· the peculiarities of each region are not taken into account, therefore, the standard rate is applied by enterprises, but often the real rate is below 2%;

payment is calculated for land plot, where a commercial facility is located, necessary for the operation of the company, but the tax is not levied on natural objects, which include land;

no fee is paid from the office represented by part of the building, although it is the cadastral price that must be calculated this room, after which the resulting value is used to determine the tax.

Thus, all firms or individual entrepreneurs that have chosen the simplified regime presented by UTII for work must pay property tax. Its size depends on the cadastral price of the object, as well as on some other factors. It is paid only under certain conditions, and must also be used by entrepreneurs to make a profit.

Single tax on imputed income (UTII)– a special tax regime equally allowed to entrepreneurs and legal entities engaged in activities permitted for enterprises on the UTII article 346.26 of the Tax Code of the Russian Federation. Let us consider in more detail the property tax under UTII.

UTII implies the replacement of tax fees payable by the general regime, single tax payment. Its amount is calculated on the basis of the estimated income approved (imputed) by the government, while the size of the enterprise's income does not play a role.

ATTENTION! Starting from the reporting for the 4th quarter of 2018, a new form of tax return for a single tax on imputed income, approved by the Order of the Federal Tax Service of Russia dated 06/26/2018 N ММВ-7-3 / 414@, will be applied. You can generate a UTII declaration without errors through, which has a free trial period.

Taxation of individual entrepreneurs on UTII and LLC on UTII (table)

Let us consider in more detail the taxation of individual entrepreneurs and LLCs on UTII.

Property tax with UTII: tax base and property tax rate

The taxable base for the payment of property tax under UTII is the cadastral value of real estate, as well as movable property of an individual entrepreneur or LLC.

For LLC. Property tax is charged exclusively on property, the cadastral price of which is determined in the state. cadastre. Property tax must be paid if:

1. In the region where the LLC is registered, there is an approved cadastral valuation of objects at the beginning of the year;
2. The regional law on the deduction of tax on this property has come into force;
3. the object from the State Cadastre is in the list of taxable objects.

The property tax rate is influenced by:

• method of choosing the tax base,
• regional laws on rates and their differentiation,
• categories of UTII payer,
• object on which the fee will be charged.

Limit rates:

• 2% if the taxable base is taken on the basis of the cadastral value;
• 2.2% (until 2016) if it is determined by the average annual cost.

The formula for calculating property tax for UTII:

SIN \u003d NB * NS, Where

SN - the amount of property tax,

NB - taxable base,

HC is the tax rate.

The formula for the advance payment of property tax for UTII:

APIN = NB * NS * 25%, Where

APIN - tax advance,

NB - taxable base,

HC is the tax rate.

Important! If it is required to know the cadastral value of a part of the object for which it is approved, the cadastral price is calculated in proportion to the value of this part.

Reduced rates, 0% rate, special economic zones

Reduced rate available:

1. For tenants of objects in relation to capital investments in them (the list of such objects is closed);
2. Owners of objects that have become an inseparable part of the railway tracks, main pipelines and power lines.

The 0% rate is fixed:

1. By decision of the regional authorities;
2. In relation to main gas pipelines, their components, facilities for gas production, production and storage of helium (subject to the conditions of clause 3.1 of article 380 of the Tax Code of the Russian Federation); auxiliary objects.

Property recognized and not recognized as an object of taxation

Necessary conditions under which property tax must be paid(if at least one of them is not fulfilled, it is not necessary to calculate property tax with UTII):

1. The property is listed in the household. managed or owned;
2. For individual entrepreneurs, property is used in production processes for the purpose of making a profit, while for LLC it is accounted for as a fixed asset;
3. The object of taxation is included in the official list of those subject to this tax, which must be published before January 1 of the current year.

Regional and territorial differences

Territoriality for property tax payments:

Regional features:

1. Establishment of regional features of the property tax under UTII is allowed to local authorities only within the boundaries of the rules adopted at the legislative level;
2. In the regions, a correction factor K2 is provided, the value of which is in the range from 0.005 to 1. The size is approved by the local authorities.
3. The property tax rate for UTII is accepted by the local authorities. If special instructions no, the rate is taken from art. 380 of the Tax Code of the Russian Federation;
4. Depending on the decision of the local authorities, the property tax is paid as a one-time payment at the end of the year or as advance deductions.

An example of calculating property tax for UTII

The entrepreneur owns a retail space (with an area of ​​100 m2) in an entertainment center. In the region in which it is located, it is provided for the payment of property tax at a general rate of 2% and the transfer of advance payments.

• The area of ​​the entertainment center is 6000 m2;
• The cadastral value of the entertainment center is 800 million rubles.

Let's calculate the property tax:

1) Cadastral value of commercial premises:

800,000,000: 6000 * 100 \u003d 13,333,333.34 rubles.

2) Tax per year:

13,333,333.34 * 2% = 266,666.67 rubles

3) Advance deduction:

266,666.67: 4 = 66,666.67 rubles

Regulations on the topic

Let's take a closer look at the regulations.

Common Mistakes

Error: Transfer of property tax at a general rate without specifying the regional features of property tax with UTII.