Federal laws dated September 30, 2017 No. 286-FZ and November 27, 2017 No. 335-FZ introduced a number of changes to Chapter 30 “Organizational Property Tax” and Chapter 31 “Land Tax” Tax Code Russian Federation(Tax Code of the Russian Federation).

The most important thing in the corporate property tax, in my opinion, is the change in the procedure for applying the exemption in relation to movable property registered as fixed assets from January 1, 2013.

In accordance with paragraph 1 of Art. 381.1 of the Tax Code of the Russian Federation, from January 1, 2018, tax benefits specified in paragraph 25 of Article 381 of this Code are applied on the territory of a constituent entity of the Russian Federation if the corresponding law of the constituent entity of the Russian Federation is adopted.

At the same time, the law of a constituent entity of the Russian Federation may establish additional tax benefits in relation to the property specified in paragraph 25 of Article 381 of this Code, from the date of issue of which no more than 3 years have passed, up to the complete exemption of such property from taxation.

In accordance with clause 3.3 of Art. 380 of the Tax Code of the Russian Federation, tax rates determined by the laws of the constituent entities of the Russian Federation in relation to property specified in paragraph 25 of Article 381 of this Code, not exempt from taxation in accordance with Article 381.1 of this Code, cannot exceed 1.1 percent in 2018.

If tax rates are not determined by the laws of the constituent entities of the Russian Federation, then taxation is carried out at the tax rates specified in this article.

In terms of land tax, the procedure for determining tax base. Now, in accordance with paragraph 1 of Art. 391 of the Tax Code of the Russian Federation, a change in the cadastral value of a land plot due to a change in the type of permitted use of the land plot, its transfer from one category of land to another and (or) a change in the area of ​​the land plot is taken into account when determining the tax base from the date of entry into the Unified State Register real estate information that is the basis for determining the cadastral value.

A new clause has been introduced into Article 396 of the Tax Code of the Russian Federation - 7.1, according to which, if the above change occurred during the tax (reporting) period, then the calculation of the amount of tax (the amount of the advance tax payment) in relation to such a land plot is carried out taking into account the coefficient determined in a manner similar to that established in paragraph 7 of this article.

Clause 7 determines the procedure for calculating the amount of tax in the event of the emergence or termination, during the tax (reporting) period, of ownership of a land plot. If we rephrase it, it turns out that the coefficient is defined as the ratio of the number of full months during which the land plot has a specific cadastral value to the number of calendar months in the tax (reporting) period. If a change in the cadastral value of a land plot occurred before the 15th day of the corresponding month inclusive, then this month refers to the new cadastral value, if after the 15th day, then to the old cadastral value.

Let's see what changes have occurred in the 1C: Accounting 8 edition 3.0 program in connection with the above changes in legislation.

First, let's look at property taxes. For example, an organization owns three fixed assets. Fixed asset object “Construction” (inv. No. 8) is not movable property, objects “Machine” (inv. No. 1) and “Refrigerator” (inv. No. 2) are movable property registered as fixed assets after January 1, 2013. This movable property, in accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, falls under the benefit and, naturally, in 2017 its average annual value was not included in the tax base for property tax.

The property tax calculation certificate for 2017 is shown in Fig. 1.

Picture 1.

In 2018, this benefit will only apply if a constituent entity of the Russian Federation adopts a corresponding law. If such a law is not adopted, then you will have to pay tax.

In the program, the property tax rate is indicated in the form of the Property Tax information register, which can be found in the Taxes and reports setting or in the Directories section (item Property tax → Rates and benefits). The developers have added several necessary ones to this register additional details. When updating the program to release 3.0.57, a new entry with an application date of January 2018 is automatically created in this information register.

The list of entries in the above information register is shown in Fig. 2.

Figure 2.

A separate tax rate for movable property registered on January 1, 2013 has been added to the register form. By default, in accordance with the law, this rate is set at 1.1 percent. If a subject of the Russian Federation by its law has established reduced rate tax for the corresponding property, then the default rate must be changed and the corresponding checkbox must be checked. If a subject of the Russian Federation, by its law, has completely exempted this type of property from taxation, then you must check the box Movable property registered on January 1, 2013 is exempt from tax.

The information register form is shown in Fig. 3.

Figure 3.

The calculation and accrual of property tax (advance payments for property tax) in the program is carried out by the routine operation Calculation of property tax at the end of the month. The procedure for paying taxes is indicated in the program in the information register Procedure for paying taxes locally. The organization in our example pays advance payments. Let's perform the corresponding regulatory operation for the first quarter of 2018 and look at the calculation certificate.

The property tax calculation certificate for the first quarter of 2018 is shown in Fig. 4.

Figure 4.

As we can see from the calculation certificate, the average annual cost of movable property registered on January 1, 2013 is included in the tax base, and advance payments are calculated at a rate of 1.1 percent.

As we have already said, a regulatory operation not only calculates the amount of tax, but also accrues it for payment. The account for accounting for property tax expenses is established in the information register Methods for recording tax expenses. Property tax is paid in connection with the organization's compliance with legal requirements, which is one of the conditions for its normal activities. Consequently, the cost of paying property tax relates to all activities of the organization as a whole. Therefore, our organization uses account 26 “General business expenses”.

The accounting entry of the routine operation is presented in Fig. 5.

Figure 5.

We will generate a regulated report on property tax advances for the first quarter of 2018. Data for calculating the average property value for reporting period, the average cost and amount of the advance payment for real estate and movable property accepted for accounting from January 1, 2013 are reflected in the declaration on separate pages of Section 2.

Fragments of the calculation of advance payments for property tax are shown in Fig. 6.

Figure 6.

Let's consider changes in the program algorithm related to land tax.

For example, an organization owns a plot of land. The land plot was registered in the Unified State Register of Real Estate at the beginning of October 2017. The cadastral value of the plot is 10,000,000 rubles. The organization does not enjoy tax benefits.

To reflect registration facts land plots In order to automatically calculate the amount of land tax and automatically fill out the land tax declaration, the program uses the information register Registration of land plots.

The register entry with the initial registration of the land plot is presented in Fig. 7.

Figure 7.

In 2018, the area of ​​the land plot changed upward. Information about this was entered into the Unified State Register of Real Estate on May 14, 2018. The new cadastral value of the site is 12,000,000 rubles.

In the program, to reflect this event, it is necessary to add a new entry with the type Registration to the register of information Registration of land plots by the date of entering the information and indicate the new cadastral value of the plot.

The new information register entry is presented in Fig. 8.

Figure 8.

The calculation and accrual of land tax in the program is carried out by the routine operation Calculation of land tax at the end of the month. The procedure for paying taxes is indicated in the program in the information register Procedure for paying taxes locally. The organization does not pay advance payments for land tax. Therefore, we will perform the corresponding regulatory operation for the year, in December 2018, and look at the calculation certificate.

The reference calculation of land tax for 2018 is shown in Fig. 9.

Figure 9.

In this situation, two lines will be generated in the calculation certificate for the land plot. The first line is for calculating the amount of tax for that part of the tax period when the plot had the old cadastral value, and the second line is for calculating the amount of tax for the part of the tax period with the new cadastral value. Moreover, since information about the increase in the area of ​​the land plot was entered into the Unified State Register of Real Estate before the 15th day of the month inclusive (May 14, 2018), in the period with the old cadastral value the program determined 4 full months of use, and in the period with the new cadastral value 8 months. The number of months of ownership of a plot in a tax period is 12 months. Therefore, to calculate the tax based on the old and new cadastral values, in accordance with clause 7.1 of Art. 396 of the Tax Code of the Russian Federation, coefficients of 4/12 and 8/12 were determined, and the corresponding amount of tax was calculated.

The routine operation Calculation of land tax not only calculates the amount of land tax, but also charges it for payment. The expense account for land tax, as well as for property tax, is established in the information register Methods for recording tax expenses. The procedure for accounting for land tax expenses depends on the purposes for which the organization uses the land. If the site is used in carrying out activities related to the production and sale of products, goods, performance of work, provision of services, then the costs of paying land tax are recognized as expenses for common types activities. If the plot is used in carrying out activities, the income from which is recognized as other income, then the costs of paying land tax on such a plot should be recognized as other expenses. Our organization uses account 91.02 “Other expenses”.

The posting of the scheduled operation is shown in Fig. 10.

Figure 10.

As we can see, the developers correctly reflected the legislative changes we considered in the operating algorithm of the 1C: Accounting 8 edition 3.0 program, preparing it for work in the new 2018.

Since January 1, 2014, Chapter 30 of the Tax Code of the Russian Federation “Organizational Property Tax” has been in effect new edition. It is supplemented by provisions according to which the tax base for certain real estate objects should be determined based on the cadastral value, which is generally close to the market value. Such objects include, for example, business and shopping centers. You will learn more about the changes from the comments of 1C:ITS specialists. 1C methodologists talk about the procedure for calculating property tax on individual real estate objects based on their cadastral value in the 1C: Accounting 8 program.

Objects for which tax needs to be calculated in a new way

According to the changes made Federal law dated November 2, 2013 No. 307-FZ (hereinafter referred to as Law No. 307-FZ) in Chapter 30 of the Tax Code of the Russian Federation, for some real estate objects the tax base is determined based on the cadastral value. The types of such real estate are listed in the new Article 378.2 of the Tax Code of the Russian Federation. These include (clause 5 of article 2 of Law No. 307-FZ):

1. Administrative and business center (premises therein). An administrative and business center should be understood as a separate non-residential building (structure, structure), in which the premises belong to one or more owners and which meets any of the following requirements:

• located on plot of land, on which it is permitted to place office buildings for business, administrative and commercial use;
• at least 20 percent of the building area, in accordance with the data of the cadastral passport or technical registration documents, is intended for use for business, administrative and commercial purposes or is actually used for these purposes.

2. Shopping center or complex (premises therein). Such an object is recognized as a separate non-residential building (structure, structure), in which the premises belong to one or more owners and which meets any of the following requirements:

• located on a land plot on which the placement of retail facilities, catering facilities and (or) consumer services is permitted;
• at least 20 percent of the building area, in accordance with the data of the cadastral passport or technical registration documents, provides for the placement of retail facilities, catering facilities and (or) consumer services, or is actually used to accommodate the listed facilities.

3. Non-residential premises(not being administrative, business or shopping centers) that meet one of the following requirements:

• according to the data of the cadastral passport or technical registration documents, they provide for the placement of offices, retail facilities, catering facilities and consumer services;
• at least 20 percent of the area of ​​the premises is actually used to accommodate the specified objects.

4. Real estate of foreign organizations that:

• do not operate in Russia through permanent representative offices;
• operate in Russia through permanent representative offices, but the real estate is not related to the activity.

For all other objects owned by Russian organizations, the procedure for determining the tax base has not changed.

Determination of cadastral value

A specific list of real estate objects for which the tax base must be calculated based on the cadastral value (hereinafter referred to as the List), as well as data on the cadastral value itself can be found from the following sources (clause 5 of Article 2 of Law No. 307-FZ):

• on the official site Federal service state registration, cadastre and cartography (Rosreestr) (https://rosreestr.ru/wps/portal/) for a specific subject of the Russian Federation;
• on the official website of the subject of the Russian Federation;
• at the tax authority at the location of the property.

Rosreestr authorities must post data on the cadastral valuation of real estate (transmit it to the tax authorities) no later than the 1st day of the next tax period, that is, no later than January 1 of each year.

This is due to the fact that taxpayers, when calculating tax, must use the cadastral value in the amount determined as of January 1 of the corresponding year (clause 2 of Article 2 of Law No. 307-FZ).

Information on the cadastral value of the partnership's real estate as of January 1 of the next tax period must be provided to all participants in the simple partnership agreement by the person who keeps records of the property. Such additions were made to paragraph 2 of Article 377 of the Tax Code of the Russian Federation (clause 5 of Article 2 of Law No. 307-FZ). This obligation, as at present, must be fulfilled no later than the 20th day of the month following the reporting period.

If the cadastral value of the premises is unknown, but the cadastral value of the entire building in which such premises is located has been determined, then the tax base is calculated using the formula:

Tax base = Cadastral value of the building x

Share of room area in the total area of ​​the building

Law No. 307-FZ explains that the cadastral value of real estate is not used when calculating the tax base of the current reporting (tax) period if:

• the property is not included in the List as of January 1 of the current calendar year;
• The cadastral value of the property is established during the current reporting (tax) period.

In the listed cases, the tax base is determined in the same manner, that is, Russian organizations that own property pay tax on the residual value of real estate according to accounting data (Articles 375, 376 of the Tax Code of the Russian Federation). And starting from the next tax period (calendar year), they must use data from the cadastral valuation of property when calculating tax.

In relation to taxpayers who are foreign organizations, paragraph 14 of the new Article 378.2 of the Tax Code of the Russian Federation provides for special provisions. Thus, if the cadastral value of real estate owned by a foreign organization has not been established, then the tax base is assumed to be zero.

However, it is not clear whether this rule applies in a situation where the cadastral valuation of the property of a foreign organization was carried out after January 1 of the current calendar year, that is, in the middle of the tax period.

To avoid claims tax authorities It is more expedient for a foreign taxpayer to continue paying property tax at the inventory value or to seek clarification from the territorial inspectorate (clause 1, clause 1, article 21 of the Tax Code of the Russian Federation).

Calculation of property tax according to the new rules

For the real estate listed above, the tax base is determined separately. Such additions have been made to paragraph 1 of Article 376 of the Tax Code of the Russian Federation. The rules for calculating the tax base are contained in the new Article 378.2 of the Tax Code of the Russian Federation. At the same time, regional authorities will be able to establish the specifics of its definition. However, this is only possible if the results of the cadastral valuation of real estate are available (clause 5 of Article 2 of Law No. 307-FZ).

The tax at the end of the year, based on the cadastral value of the object, must be calculated in a manner similar to that currently in force, that is, according to the formula (clauses 1, 2 of Article 382 of the Tax Code of the Russian Federation):

Tax amount = Tax base x tax rate -

Amount of advance payments calculated

during the tax period

The advance payment at the end of the reporting period will be calculated using the formula (clause 1, clause 12, article 378.2 of Law No. 307-FZ):

Advance tax payment = 1/4 of the cadastral value of the property as of January 1

tax period x Tax rate established

law of the subject of the Russian Federation

The marginal rates for calculating tax according to the new rules are established by the new paragraph 1.1 of Article 380 of the Tax Code of the Russian Federation, broken down by year and constituent entity of the Russian Federation. Values ​​of tax rates in table 1.

Tab. 1. Tax rates for 2014 by constituent entities of the Russian Federation

Payment of tax based on cadastral value

Taxes and advance payments in respect of real estate for which the cadastral value has been established must be transferred to the budget at the location of such property. Tax payments on other property must be transferred according to the current standards, that is:

• at the location of the organization ( separate division an organization that has a separate balance sheet) (clause 3 of article 383, article 384 of the Tax Code of the Russian Federation);
• at the location of the real estate (if the real estate is located outside the location of the organization or its division or is included in Unified system gas supply) (Article 385, 385.2 of the Tax Code of the Russian Federation).

Tax calculation for properties located in Moscow

Moscow Law No. 63 dated November 20, 2013 defines real estate objects for which the tax base is determined as the cadastral value. For example, these include administrative, business and shopping centers with a total area of ​​over 5,000 square meters. m. The property tax rate in 2014 for calculating the tax on such objects is 0.9 percent. In this case, the tax base can be reduced by the cadastral value of 300 square meters. m of facility area per taxpayer in relation to one facility (optional) while simultaneously meeting the conditions:

• the taxpayer-organization is a small business entity and is registered with the tax authorities for at least three calendar years preceding the tax period in which the tax base is reduced;
• for the previous taxable period the average number of employees was at least 10 people and the amount of revenue from the sale of goods (work, services) per employee was at least 2 million rubles.

In addition, if, for example, taxpayers carry out educational and (or) medical activities, then property tax is paid in the amount of 25 percent of the tax amount calculated based on the cadastral value.

Calculation of property tax in "1C: Accounting 8"

In the 1C:Accounting 8 program, changes that allow users to calculate property tax on individual real estate objects based on their cadastral value have been implemented:

• in “1C: Accounting 8” (rev. 3.0) and in “1C: Accounting 8 CORP” (rev. 3.0) - starting from release 3.0.28;
• in "1C: Accounting 8" (rev. 2.0) and in "1C: Accounting 8 CORP" (rev. 2.0) - starting from release 2.0.55.

For this purpose, the information register of Property tax rates for individual fixed assets is used, which is called up using the link of the same name from the fixed asset card. On the bookmark Real estate object the cadastral value is indicated (Fig. 1).

Rice. 1. Entering the cadastral value of the property

On the bookmark Property tax flag is set Cadastral value and indicates Tax rate in a subject of the Russian Federation. If the taxpayer has tax benefit, then you can specify it on the same tab after setting the flag Reducing the tax base for the amount (Fig. 2).

Rice. 2. Entering the property tax rate

In this article I will tell you how to prepare a property tax return in the 1C program: Accounting for a government agency 8. ed. 1.0. Let me remind you that the procedure for taxing movable property has changed since January 1, 2015. By general rule, the object of property taxation is movable and immovable property, recorded on the balance sheet as fixed assets.

In this case, fixed assets belonging to the 1st or 2nd depreciation group are not recognized as an object of taxation. This rule valid regardless of the date of their registration as fixed assets.

At the same time, tax benefits apply to some items of movable property included in other depreciation groups.

Thus, movable property of organizations registered as fixed assets is exempt from taxation starting from January 1, 2013. The exception is for objects registered as a result of:
reorganization or liquidation of legal entities;
transfers, including acquisition of property
In this regard, movable property included in the 3-10 depreciation group and registered before 2013 is subject to property tax in the general manner.

So, the first thing you need to start preparing for drawing up a declaration in program 1C: Accounting of a government institution 8 is to check whether the property tax rates are indicated correctly in the fixed asset cards. To do this, go to the section “Fixed assets, intangible assets, legal acts” - “Fixed assets, intangible assets, legal acts”.

In the form that opens, select the tab “Tax accounting” - “Property tax”.

Open the entry by double-clicking on the line and check the information.

In the event that it is necessary to indicate property tax rates for a group of fixed assets, it is convenient to use the “Filling in property tax rates” processing, located in the menu “Assets, intangible assets, legal acts” - “Working with information registers for assets”.

For preferential property, a benefit code or a reduced tax rate is indicated. For those assets that are not recognized as objects of taxation, in the register of information “Property tax rates” should be set to “Not subject to taxation”.
All information about the established tax rates can be seen in the information register "Property tax rates", which can be found through the menu "Operations" - "Information register".

You can print a list of property through the menu "Actions" - "Print list".

Leave checkboxes for those columns that you would like to see in the list.

After this, you need to generate a report “Calculation of the average annual value of property”, located in the menu “Assets, intangible assets, legal acts” - “Reports on fixed assets, intangible assets, legal acts”.

The report divides property with a rate of 0 and a rate of 2.2.

In the 1C: BGU 8 program, regulated reports are intended for filling out tax calculations for advance payments for corporate property tax and a tax return for property tax: “Advances for property tax” and “Property, respectively.”
Quarterly it is necessary to submit a declaration “Advances on property tax”, and at the end of the year - “Property”.

The data for calculating the amount of the advance payment is contained in section 2. When filling out the report, the second page automatically becomes current, where the amounts of preferential property are indicated. Switch to the first sheet and check the data.
The amounts can be verified using the report “Calculation of the average annual value of property”, and you can also decipher the data from the report

The system for working with taxes in the 1C: Accounting 8.0 program (rev. 3.0) is constantly being improved. Previously, declarations on property taxes it could only be generated in the program and sent to the tax authorities. Now the calculation, formation of transactions, and filling out declarations for property tax, transport and land taxes can be done automatically using routine operations. Read about how this works using the example of property tax in the article by 1C experts.

Everything you need to set up work with property taxes is located in the section Directories, in Group Taxes link Property tax(Fig. 1).

Rice. 1. Setting up property tax from the “Directories” section

In the property tax settings form that opens, there are four links (Fig. 2).

Rice. 2. Property tax setup form

Link Rates and benefits allows you to enter for a single or each organization in the information base the actual property tax rate and the date from which it is valid (Fig. 3). In addition, here you can indicate all existing benefits for this tax.

Rice. 3. Enter the date from which the tax rate is effective

If there are objects registered in the organization to which a special taxation procedure applies, then using the link of the same name you can open a form for entering complete information about this object for correct taxation (Fig. 4).

Rice. 4. Entering information about objects with a special taxation object

Since the tax accrual posting is now generated automatically, it is necessary to specify or clarify the default value of the cost account to which the tax amount and, of course, the necessary subaccounts are assigned (Fig. 5). The peculiarity of the setup is that it can be performed not only in a single version (for all organizations and all fixed assets), but also separately for any organization and for any fixed assets.

Rice. 5. Setting up expense reflection

There is one more important setting that can be done using the link Payment procedure(Fig. 6). The proposed form indicates the tax payment deadline and asks you to choose whether advance payments are made, and if so (the box is checked), then within what time frame. This regime can be specified as the same for all tax authorities, or it can be established differentially for any one of them. Selecting the advance payment checkbox initiates the formation of a regulated operation Property tax calculation in the months of the end of the quarters, as can be seen in Fig. 7. If the checkbox is cleared, then such a routine operation is generated only in last month year - December.

Rice. 6. Setting up the tax payment procedure

After the formation of all regulations Closing of the month, you can view the transactions for calculating property tax by selecting the appropriate menu item for the desired operation (Fig. 7 and Fig. 8).

Rice. 7. View transactions generated after the month close

Rice. 8. Document movements: Regular operation

To see or check how the amount of the accrued advance payment or the property tax itself is formed, you need to take advantage of the opportunity to create Help-calculation for this tax (Fig. 7 and Fig. 9).

See the video for more details.

As of 2016, property tax cannot be more than 2.2%. However this is not fixed rate, it can be changed by local governing bodies downwards, depending on, for example, 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 valid at the enterprise, and indicate 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 form tax return for property tax in 1C Accounting 8.3, you need to go to the “Regulated reporting” section and select the appropriate declaration.