All organizations that have movable and immovable property on the balance sheet with a useful life of more than one year must pay property tax annually. Also, according to the Tax Code, these companies are obliged to pay advances on this type of taxes on a quarterly basis and submit calculations to the Federal Tax Service.
It is necessary
balance sheets for account 01 and 02
Instructions
Step 1
To calculate the amount of advance property tax payments, you need to determine the residual value of all fixed assets. Typically, you should depreciate monthly, thereby reducing the initial value of the property.
Step 2
Residual value is the difference between account 01 "Fixed assets" and 02 "Depreciation of fixed assets", that is, to calculate this indicator, subtract the amount of depreciation for the period of use of this object from the initial cost.
Step 3
Then multiply the resulting number by the tax rate (according to the Tax Code, it should not exceed a coefficient of 2, 2). Then divide the result by the number of reporting periods for which the advance is charged. The resulting number will be the amount of the advance payment for this reporting period.
Step 4
For example, you need to determine the amount of the advance payment for 9 months. The organization has property on its balance sheet. The residual value for 9 months of these fixed assets is:
January 1, 2010 - 150,000 rubles;
February 1, 2010 - 130,000 rubles;
March 1, 2010 - 115,000 rubles;
April 1, 2010 - 110,000 rubles;
May 1, 2010 - 100,000 rubles;
June 1, 2010 - RUB 95,000;
July 1, 2010 - 115,000 rubles;
August 1, 2010 - 120,000 rubles;
September 1, 2010 - 125,000 rubles;
October 1, 2010 - 130,000 rubles.
Step 5
The average annual value of the property was:
(150,000 + 130,000 + 115,000 + 110,000 + 100,000 + 95,000 + 115,000 + 120,000 + 125,000 + 130,000) / (9 months + 1 month) = 119,000 rubles.
Step 6
Based on this, calculate the amount of the advance payment as follows:
119,000 * 2, 2% / 4 = 654, 5 rubles.
Step 7
To provide a report on advance payments, complete the "Calculate Advance Property Tax Payments" form. In section 2, fill in lines 010 to 130, that is, if you hand over the calculation in 9 months, fill in lines 010-100. On line 140, enter the total residual value. In the above example, this is 119,000 rubles. On line 180, indicate the rate - 2, 2, and on line 200, the amount of advance payments (in the example, 654, 5 rubles).
