The rules for calculating the tax on property of organizations are regulated by Chapter 30 of the Tax Code of the Russian Federation. They apply to all constituent entities of the Russian Federation, while, within the established framework, the regional authorities can regulate certain aspects of taxation. To perform calculations, it is necessary to determine the object of taxation, tax base and tax rate.
It is necessary
Calculator, computer, accounting software
Instructions
Step 1
In order to calculate property tax, you first need to determine the tax base. The calculation is made based on the results of the tax period, which is recognized as a calendar year. The tax base is calculated as the average annual value of the company's assets subject to taxation - the values of the residual value of the organization's property for the first day of each of the months and on the last day of the tax period are summed up, after which the amount is divided by 13 (the number of months of the tax period, increased by one). To correctly determine the residual value of taxable assets, it is necessary to follow the rules established by PBU 6/01 and the accounting policy of the enterprise.
Step 2
To calculate the tax on the property of organizations, you need to multiply the tax base by the tax rate. Its specific size is determined by the regional authorities, the maximum rate is set by federal legislation at the level of 2.2%. The amount of tax, like the tax base, is calculated separately for the parent company and its branches, which have their own balance sheet.
Step 3
At their discretion, the regions of the Russian Federation can enter reporting periods for property tax, which implies the transfer of advance payments. To calculate them, you need to find the average asset value for the reporting period. Calculations are made according to the same principle as for the average annual cost. The residual value is added up on the first day of each of the months of the reporting period and the residual value on the first day of the month that follows after its end. Further, this amount must be divided by the number of months of the period, increased by one.
