Organizations and individuals who own property are required to pay tax on it (Article 373 of the Tax Code of the Russian Federation). Objects that are subject to taxes include apartments, summer cottages, residential buildings, garages, motor boats, helicopters, airplanes and other vehicles, with the exception of cars.
It is necessary
- - residual value of the object;
- - Receipt of payment.
Instructions
Step 1
When calculating property tax, you need to determine the object of taxation, check the availability and possibility of applying benefits, determine the tax base and tax rate and calculate the amount of tax to be paid to the budget. So, the tax base is the average annual value of the property, and it is accounted for at the residual value of the object.
Step 2
The tax rate for property is 2.2%. To calculate property tax, take its residual value from the first day of the new year for a period on the first day of each month. As a result, 13 indicators will be released. They need to be summed up and multiplied by the tax rate of 2.2%, and then divided by 4 (by quarters).
Step 3
After that, the amount of the initial value of the property is taken, the depreciation accumulated for the year is deducted and the average annual value of the property is obtained. At the end of the tax period, the organization is obliged to submit to the tax authorities calculations for advance payments for property tax. Do not forget that they must be handed over no later than 30 days from the date of the end of the reporting period.
Step 4
In addition to enterprises, individuals are required to pay property tax, regardless of whether this property is exploited or not. The following are exempt from tax: heroes of the USSR and the Russian Federation, holders of the Order of Glory; invalids of the first and second groups, invalids from childhood; participants in the Second World War; Chernobyl victims, liquidators of nuclear accidents, servicemen and former military personnel, dismissed from military service for health reasons with 20 years of service or more, victims of radiation exposure, pensioners, participants in the war in Afghanistan, relatives of servicemen who died in the line of duty.
Step 5
Judges and employees of the apparatus of the courts of the Russian Federation with class titles, as well as members of their families living with them, pay 50% of the tax.
Step 6
The revision of incorrectly calculated property taxes is carried out for no more than three previous years.
