This year, businesses will pay more taxes to the state treasury. This is due to the fact that at the level of federal legislation, the payment of tax on movable property has returned. This tax can be "canceled" at the regional level, but not all regional authorities agreed to this.
From January of this year, companies that use the general taxation system will pay a tax on movable property in the amount of 1.1 percent. This innovation is regulated by the Federal Law No. 335-FZ, adopted in November, which canceled the privilege on movable property introduced in 2013.
Movable property basically means a production base, including equipment, machines, vehicles and others. If you look at the legislation, then the concept of "movable property" includes everything that does not apply to real estate, and even securities. And the concept of real estate includes property "tied" to a land plot (stationary buildings).
Companies that "sit" on the simplified and imputed tax will not be charged.
In the 1C accounting system, which is used by almost all organizations, in version 3.0, data on the new tax calculation has already been added, starting from version 3.057 and the corresponding setting can be made when setting up taxes. Note that the tax is taken on movable property registered since January 1, 2013. In the program, property tax is calculated automatically when the closing of the month is done through "transactions".
In general, tax is paid annually, but advance payments can be made for each quarter. There will be four of them in total.
However, you should be careful and check which legislative acts have been adopted at the regional level. By default, legal entities need to pay property tax at a rate of 1, 1 percent, but local authorities can reduce this rate or cancel it altogether, but in no case overestimate.
For example, in the Moscow region, St. Petersburg, Ivanovo region, Nizhny Novgorod region and some other local authorities set a zero rate for movable property. In a number of regions, a privilege for a narrow circle of taxpayers has been preserved. In the bulk, the regions have set the rate for movable property. Some, for example, the authorities in the Jewish Autonomous Region, Tula, Tyumen regions set a rate of 0.5%.
According to analysts, companies that have purchased expensive equipment will feel the "bondage" of the tax to a greater extent. These are the spheres of mechanical engineering, high technologies, extractive industries, including oil and gas and others. Actually those who invested in their time in the modernization of production. On the other hand, there are fears that companies will adjust their plans and will buy less machine tools and new technological lines, which may have a bad effect on the products manufactured by the factories.
Note that from next year this tax will double to 2.2 percent, but the right to apply the exemption will still remain with the regions.
