Organizations' property tax is paid in all constituent entities of the Russian Federation. Each of the subjects has its own separate tax payment law, which provides for the specifics of the region. Organizations charge tax on movable and immovable property, which is reflected in the balance sheet as fixed assets. This property is shown on the debit of account 01 based on the accounting rules.
It is necessary
- - Chapter 30 of the Tax Code;
- - PBU 6/01 "Accounting for fixed assets";
- - the law of the region "On property tax";
- - data on the cost of fixed assets.
Instructions
Step 1
Find the residual value of fixed asset items. Determine it according to the norms set forth in PBU 6/01 "Accounting for fixed assets", and according to the rules of methodological guidelines for accounting for fixed assets.
Step 2
Add up the residual values of the properties to determine the tax base. Then divide the tax base by the number of months in the tax period, increased by one. To calculate for the year, divide by 13. Thus, get the average cost of objects in the reporting period.
Step 3
To get the tax amount, multiply the average property value by the tax rate. Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2 percent.
Step 4
It is necessary to transfer advance payments during the year if the region has entered reporting periods such as a quarter, half a year, and nine months. To calculate the amount of the advance payment, you need to find the average value of the property for the reporting period. For the advance payment for a quarter, divide by 4, for half a year - by 7, for 9 months - by 10.
Step 5
To find the tax amount, multiply the average property value by the tax rate (2.2%) and divide by 4 (quarters). This will be the amount of the advance payment. When calculating the amount to be paid for the year, deduct the advance payments.
