1c does not count property tax. Property tax: new base and calculation in 1C. Tax base, rates

According to the current legislation, since 2016 the tax on real estate and other property cannot exceed 2.2%. However, this rate is not fixed, therefore, in some places there may always be changes in the lower direction. The amount that will need to be paid in 1c as property tax in 2018 is easy to calculate. It is equal to the tax base multiplied by interest rate and deducting advances. To make it easier for you to understand, you need explanation by example.

Let us suggest that the Salon of Success organization has a residual value of about 2.5 million rubles. The region also has a fixed fee for this industry - 2%. Suppose that the director decides to make advance payments for the amount of 30 thousand rubles.

So, based on the formula, we write out: 1,000,000 * 0.02 - 30,000 \u003d 20,000 thousand. As a result, we can say that the company in mandatory must make an additional payment of 20 thousand rubles, while the property tax is 50 thousand rubles.

Below you can find out what methods are used to calculate and calculate property tax in 1c 8.3.

Setting up 1C 8.3 for calculating property tax

At the very beginning, you should configure or check the already set parameters of property tax in 1c 8.3:

Enter your rates and benefits.

Modify Rates and Benefits, if necessary.

In this place, all factors that can change the% rate will be indicated. Try to enter the correct data - code and size.

This point is needed so that the program 1c for calculating property tax knows when and to which tax authority the final declaration will be submitted.
It is also recommended to indicate in the "Methods for reflecting expenses" on which sheet all expenses of the companies will be located.

The declaration is formed in the "Regulated Reports", and each corporation must submit it by March 30th.

Step 1. Set rates and benefits

In general, the Tax Code of the Russian Federation establishes the following maximum tax rates:

• For fixed assets, the average annual cost of which is calculated based on the book (residual) value - no more than 2.2% (Clause 1 of Article 380 of the Tax Code of the Russian Federation);
• For property with cadastral value - no more than 2%from 2016 onwards (clause 1.1 of article 380 of the Tax Code of the Russian Federation).

Since the tax rate is set by the law of the constituent entity of the Russian Federation, you need to find out the rate established in your region.

Let's make the appropriate settings in the program 1C 8.3 Accounting 3.0. We go to the References section:

IN References we open Property Tax - Rates and Incentives:

By default, in 1C 8.3, the date and tax rate are already set in the window that opens. But you can change the data of this line or add a new one.

If an organization applies a maximum rate of 2.2% and does not have tax exemptions for tax in the form of an exemption, rate reduction or reduction in the amount of tax, then only the date on the line needs to be changed Installation is applied with:

If the organization applies the above tax benefits for tax, then you need to indicate with a checkbox which benefit the organization has the right to apply by filling in the benefit code:

Subjects of the Russian Federation have the right to reduce tax rate on tax, which must be entered into the program 1C 8.3. When reducing the amount of tax in 1C 8.3 Accounting 3.0, it is indicated exactly percentage by which tax decreases:

When canceling a tax benefit, you need to enter a new record, indicating the date from which the specified benefit does not apply, unchecking the boxes in the section Tax incentives... In order for the changes made to be accepted in the 1C 8.3 database, all windows must be closed through the function Burn and close.

Step number 1 is considered on the example of accounting in 1C 8 ed. 3 property taxes for the organization as a whole. But there are organizations that have separate items of fixed assets that have a special taxation procedure. Next, we will consider the procedure for reflecting such property in 1C 8.3.

Step 2. Settings for objects with a special taxation procedure

IN References open the appropriate tab and select Objects with a special taxation procedure:

In 1C 8.3, for each OS with a different taxation procedure (not taxed, registered with another tax authority, assigned a different OKTMO or OKATO, a reduced rate applies, etc.), a new line (register) is formed with a set date:

When creating a new register, look at all the tabs that are indicated in the window of this document:

When choosing a fixed asset, bookmark Real estate object becomes active and the 1C 8.3 program needs to set the tax base by choosing one of the options: Average annual cost (according to accounting data) or Cadastral value.

By default, the 1C 8.3 program selects Average annual cost in Full amount and it will be sufficient if only the date of registration of ownership is indicated. If necessary, if the right of ownership is only for the share, then the size of the owned share can be set:

We recommend filling in the data on objects with cadastral value in more detail, that is, indicate cadastral numbers, cadastral value as of January 01 and the date of registration of ownership:

• The OS object has a different OKTMO / OKATO code:

• The fixed asset object belongs geographically to another tax authority, which must be indicated:

Bookmark Property tax: object with a special taxation procedurefilled in according to the example from step # 1. By default, in 1C 8.3, the line is marked that No special benefits established... If necessary, put a dot at the desired value:

And the last tab in this window Features: - this is belonging to a particular gas supply facility, a special economic zone or the territorial location of an object in another state. If necessary, put a dot at the desired value:

It should be noted that some OS objects ( land, water bodies etc.) are not at all an object of taxation, that is, they are exempt from it. To do this, in 1C 8.3, you must indicate a tick for such an object Not subject to tax:

Step 3. Reflection of due dates for property tax (advance payments)

Note! The procedure and terms for payment of tax (advances) are established by the law of the constituent entities of the Russian Federation:

Having found out the terms in your region, you need to set them in the 1C program 8.3 Accounting ed. 3, indicating the tax authority. You need to fix the entered data with the function Write and close:

Step 4. Property tax transactions

In order for the 1C 8.3 database to form postings by cost items, it is necessary to make accounting settings in the tab How expenses are reflected:

To determine the cost accounting account, it is necessary to determine for what purposes and divisions the asset object is used:

• By default, the 1C 8.3 program has an accounting account 26 General business expenses - the most common among cost accounting accounts. This account the whole organization can be used by organizations whose activity is the provision of services. It is on this expense account that the amounts of depreciation of fixed assets that are used in core activities and taxes on these objects are collected.
• Also, account 26 can be used in manufacturing and trade organizations to account for the accrual of property tax and depreciation on objects that are used for management purposes (for example, an office building).
• In trade organizations, the main expenses are collected on account 44. Costs of circulation in organizations carrying out trade activities.
• Organizations engaged in the production of products can account for depreciation and tax on fixed assets in accounts 20 Main production, 25 Ancillary production, 29 Service production and farms.
• On account 91.02 Other expenses are taken into account property tax and depreciation on objects that are not used in the main activity (for example, intended for renting).

The above cost accounting accounts are generated in correspondence with account 68.08.

In 1C 8.3, the formation of transactions (Dt CT) and the calculation of the amount of property tax is carried out through the function :

Note: to activate the function of calculating advance tax payments in 1C 8.3 in the Period window, you must select the last month of the quarter: March, June, September, December. When closing other months, this function is not available:

By pressing the button Close the month, line Property tax calculation will be indicated in green and you can start viewing the formed accounting records (transactions) and help-calculation by clicking on this line with the cursor:

You can view the generated transactions (Dt CT) by clicking Show postings:

or view how the 1C 8.3 program calculated the tax by clicking on the tab Property tax calculation:

View the calculation of the tax (taxable base, depreciation amount, tax amount, etc.) by moving the cursor at the bottom of the window to the left and right:

Help-calculation of property tax, which can be submitted upon request tax authority, looks like that:

• Until 01.01.2013 all fixed assets were subject to taxation.
• From 01.01.2013 it became necessary to divide objects into movable and immovable, since movable property registered from the specified period is not taxed (clause 1 of article 374 of the Tax Code of the Russian Federation, No. 202-FZ of November 29, 2012)
• From 01.01.2015 Fixed assets belonging to 1 and 2 depreciation groups (term useful use no more than 3 years) are also not taxed (subparagraph 8 of paragraph 4 of article 374 of the Tax Code of the Russian Federation).

That is, the property can be divided into groups:

• Movable property before 01.01.2013;
• Movable property from 01.01.2013;
• Real estate;
• Objects of OS 1-2 groups from 01.01.2015

The 1C Accounting 8.3 program has the function of determining the taxable base by analyzing the date of registration.

Starting with release 3.0.32.6 in the 1C 8.3 Accounting program, automatic calculation of property tax is possible. How to set up automatic tax calculation in 1C, see our video:

How to fill out a property tax declaration in 1C 8.3

All reports in 1C 8.3 are generated in the section Reports – Regulated reports:

To automatically fill out the declaration in 1C 8.3, click the button Fill in.Let's go straight to section 2, where the basic tax data is generated:

There is a very good function in the 1C 8.3 program Decryptby clicking on which you can get a detailed report on the data that is included in a particular line of the report.

As you can see, in our example there are fixed assets that are included in the tax base, but have a benefit. This refers to the exemption from tax on movable property from 2013. In our case, this is vehicle 2, which was taken into account on 01.01.2013:

Page 2 of section 2 reflects the average annual value of the property, which does not have any benefits or tax exemption, that is, this property is taxed:

Having received Decryption, you can see that there are only those fixed assets that are taxed (an administrative building registered in 2012 and vehicle 1, which was accepted in the same year before the release of movable property from tax):

And in section 3 of the declaration, fixed assets are reflected, for which the tax is calculated based on cadastral value:

How to check the property tax declaration in 1C 8.3

To analyze data in a tab OS and intangible assets formed , by which, along with the Calculation Help, you can check the correctness of the tax calculation in the declaration:

Default looks like:

In order not to waste time on opening the OS card to determine the date of registration, using the hint in Memo above, you need to make the internal settings of this register by clicking on the tab Show settings:

Select bookmark Additional fields put a tick opposite Date of acceptance for registration:

It should be noted that there are fixed assets for which the cost and useful life in accounting may differ from tax accounting... In this situation, for clarity, you can:

• On a bookmark Indicators put a tick opposite OU (tax accounting data);
• You also need to check the box Depreciation group in the bookmark Groupingto select objects by groups:

We will get more detailed , in which using Memo we can analyze which objects should be included in taxable ones:

Having determined the fixed assets that should be included in the tax declaration (in our example: an administrative building and vehicle 1), for each line of the declaration, you can get a decryption in the form of a Help-calculation by pointing the cursor to the required line and clicking Decrypt:

Help-calculation is formed:

In the end, in 1C 8.3, you can check control ratios data line by line in the declaration:

To study the features of calculating property tax from the cadastral value and from the average annual value, as well as how to prepare the 1C 8.3 base for drawing up a declaration, including: check the established property tax rate in 1C, reflect objects with a special taxation procedure, set up the procedure for paying tax, determine the algorithm (posting) for automatic tax calculation in BU and NU - you can study it on our remote in the module. For more information on the course, see the following video:

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Who pays property tax and how

The tax on property of organizations (NIO) is a regional tax, therefore, in addition to the Tax Code of the Russian Federation, in the region it is also regulated by regional law No. 843 - ЗС dated 05/10/2012 "On regional taxes and some taxation in the Rostov region."

NIO payers are:

general regimes - in relation to items of fixed assets (fixed assets) on the balance sheet;

organizations on special regimes - in relation to real estate objects recorded at cost.

This tax is imposed on all movable and immovable property, however vehicles are not subject to taxation, since they have separate taxes (transport and land). Tax is paid only by general workers, and only in the following situations:

movable property was registered as fixed assets until 01.01.2013;

movable property was registered as a fixed asset from 01.01.2013 as a result of reorganization / liquidation of organizations;

Example.

Service LLC was created by spin-off from Inkom Plus LLC in 2013. Inkom Plus LLC has office furniture assigned to the third depreciation group, which, as a result of reorganization, is transferred to Service LLC according to the separation balance sheet. LLC "Service" in 2013-2014 office furniture was not taxed, but starting from January 1, 2015, the organization is obliged to charge property tax (letter dated January 20, 2015 No. BS-4-11 / 503) from the underexpanded part of office furniture.

Movable property was registered as fixed asset from 01.01.2013 as a result of its transfer between related parties. For example, the organization LLC "Inkom Plus" donated in 2013 the office equipment of the subsidiary company LLC "Service". The share of direct participation of LLC Inkom Plus in the authorized capital of LLC Service is more than 25%. Thus, since the organizations are interdependent persons, the office equipment of Service LLC from 2015 is subject to taxation.

If your organization has an asset with the first or second depreciation group on the balance sheet, then you are in luck, since this property is not subject to taxation for NIO, regardless of the method of obtaining the asset (taken during reorganization or from related parties, or simply purchased from a third-party organization) ...

Settings in "1C: Accounting 8", ed. 3.0

Also, great attention should be paid to the fact that it has approved new forms of declaration and advance calculation (Order of the Federal Tax Service of 03/31/2017 No. ММВ-7-21 / 271 @). A new declaration must be submitted at the end of 2017, and new form calculation is submitted for the first time at the end of the first quarter of 2018, but in 2017, you can already use this form. New forms have already been implemented in 1C programs.

property tax 1C depreciation

The system of working with taxes in the program "1C: Accounting 8.0" (rev. 3.0) is constantly being improved. Earlier declarations on property taxes could only be formed in the program and sent to the tax authorities. Now the calculation, formation of transactions, and filling out declarations for property tax, transport and land taxes can be done automatically using routine operations. To learn how this works using the example of property tax, read the article by 1C experts.

Everything you need to set up work with property tax is located in the section Reference books, in Group Tax link Property tax (fig. 1).

Figure: 1. Setting up property tax from the "References" section

The property tax settings form that opens contains four links (Fig. 2).

Figure: 2. Form for setting up property tax

Link Rates and benefits allows you to enter the actual property tax rate and the date from which it is in effect for a single or each of the information base organizations (Fig. 3). In addition, here you can specify all existing benefits for this tax.

Figure: 3. Entering the date from which the tax rate is valid

If the organization has registered objects to which a special taxation procedure is applied, then by clicking the link of the same name, you can open a form for entering complete information about this object for correct taxation (Fig. 4).

Figure: 4. Entering information about objects from special object taxation

Since now the posting on tax accrual is generated automatically, it is necessary to specify or clarify the default value of the cost account to which the tax amount and, of course, the required sub-accounts are related (Fig. 5). The peculiarity of the setting is that it can be performed not only in a single version (for all organizations and all fixed assets), but also separately for any organization and for any fixed assets.

Figure: 5. Setting up the reflection of expenses

There is one more important setting that can be done here. Payment procedure (fig. 6). In the proposed form, the deadline for paying the tax is indicated and it is proposed to choose - whether advance payments are paid, and if so (the checkbox is selected), then in what time frame. This regime can be specified as the same for all tax authorities, or set it differentially for any one of them. Checking the checkbox for advance payments initiates the formation of a regulated transaction Property tax calculation in the months of the end of the quarters, as can be seen in Fig. 7. If the checkbox is cleared, then this scheduled operation is formed only in the last month of the year - December.

Figure: 6. Setting up the tax payment procedure

After the formation of all regulations Closing the month, you can view the transactions for calculating property tax by selecting the appropriate menu item for the desired operation (Fig. 7 and Fig. 8).

Figure: 7. Viewing transactions generated after the month-end

Figure: 8. Document movements: Scheduled operation

To view or check how the amount of the accrued advance payment or the property tax itself is formed, you need to take the opportunity to generate Help-calculation for this tax (Fig. 7 and Fig. 9).

See video for details.

When carrying out activities on common system taxation, companies are required to pay many taxes, including corporate property tax (hereinafter - tax). Timeliness, correctness and completeness of the calculation and payment of tax guarantees the implementation of accounting in the 1C version 8.3. How to do this correctly and as efficiently as possible, we will describe below.

Tax base, rates

The object of taxation, as well as the rate, are established by chapter 30 Of the Tax Code RF. Maximum size the tax is 2.2%. At the level of the constituent entities of the Russian Federation, the right to reduce the tax rate is granted, as well as to provide additional tax benefits (Article 381 of the Tax Code of the Russian Federation provides for a list of federal tax benefits). It is important to remember this when making settings in the 1C program, that is, before starting work, you need to check whether changes have been made in terms of tax regulation, both at the federal level and in regional legislation.

By general rule tax is calculated according to the following formula: Tax \u003d tax base (in rubles) * tax rate (in%) - the amount of advance payments (in rubles).

The calculation of property tax in 1C must begin with the establishment required settings... You can configure the program in the menu "Main" - "Accounting policy" - "Tax and reporting settings".

Fig. 1

On the left side, move the cursor over the line "Property tax".

Fig. 2

On the right, there are settings for editing, which reflect the requirements of the current legislation, but the user can adapt some of them, focusing on personal benefits and tax rates in force in the region. So, suppose that in the region of doing business, the current rate from January 01, 2018 has been reduced to 1.9%.

If the organization has property that is eligible for benefits, the code for the relevant benefit must also be listed in the Benefits section.

Also in this section it is possible to establish tax rates and establish benefits for individual items of fixed assets. To do this, click on the line "Objects with a special taxation procedure."

Fig. 3

In the window that opens, you can select a fixed asset object, set the date of application of the privilege, as well as a checkmark confirming that this fixed asset object is not a taxable item. In the line "Registration" (Fig. 4) there is a choice of three options:

• At the location of the organization;
• With a different OKTMO code (allows you to generate payment orders to pay tax using other details);
• In another tax authority.

Fig. 4

In the considered tab, the accounting type code is also set. When you click on the active button, a window for selecting property groups opens along the line.

Fig. 5

On the line "Tax benefit" there is a choice of applying a reduced rate for the object, not applying benefits, or exemption from taxation.

Fig. 6

As an example, let us reflect the application of a reduced tax rate for the "Shop building" facility in the amount of 1% (Fig. 7). The initial cost of the object is 12.0 million rubles (incl. VAT 18% - 2 160.0 thousand rubles).

Fig. 7

Let's go back to the "Tax and Report Settings" menu. When you click on the line “Procedure for paying taxes in the field” (Fig. 8), a menu opens that allows you to set the settings at the choice of the tax authority, the date of tax payment (by default - March 30) and advance payments.

Fig. 8

On the line "Methods for reflecting expenses", by default, the method for reflecting expenses on account 26 "General business expenses" is set;

Fig. 9

Tax return

The declaration on the tax on the property of the organization (hereinafter - the Declaration) for the year is sent to the tax authority no later than March 30 next year, the so-called The declaration for 2017 had to be submitted by March 30, 2018. IN this year the corresponding “ Tax calculations on advance payment ... "(hereinafter - Calculation) for 1 quarter, half a year and 9 months. The term for submitting the Calculations is 30 days after the end of the relevant quarter.

Both documents (both the Declaration and the Calculation) are regulated reporting documents, which can be found in the section "Reports" - "Regulated reports". Let's consider an example of creating a tax calculation for the 1st quarter of 2018 and calculate property tax for the specified period.

Fig. 10

In the Declaration window that opens, the Fill button is active, with which the program will automatically fill in the Calculation. The calculation consists of a Title page and three sections. On title page information about the payer is reflected: TIN, KPP, name, reporting period, tax authority code, etc.

Fig. 11

Section 1 "The amount of advance tax payment payable to the budget according to the tax authority" contains information on OKTMO, code budget classification, as well as the total amount of tax to be paid to the budget.

Fig. 12

In our example, the organization acquired two items of fixed assets: "Shop building" worth 12 million rubles (incl. VAT 2,160.0 thousand rubles), the useful life of which is 240 months (20 years), and "Production line ice cream ”worth 5.0 million rubles (including VAT of 762.7 thousand rubles), the useful life of which is 75 months (6.5 years). At the same time, the workshop building enjoys a preferential rate of 1%.

Fig. 13

Line code (030) reflects residual value workshop buildings as of 01.02.2018, equal to the acquisition cost minus VAT (12.0 million rubles - 2 160.0 thousand rubles) \u003d 9,840.0 thousand rubles. In subsequent reporting dates residual value is reduced by the amount of monthly depreciation charges - 41.0 thousand rubles (9840.0 thousand rubles / 240 months).

At the bottom of the first page of Section 1, the average cost for the reporting period, the reduced tax rate for a specific object and the amount of tax payable to the budget for this object are indicated.

Fig. 14

At the same time, the average property value consists of the addition of the property value for each date of the period under review, divided by 4: (9048.0 + 9799.0 + 9758.0) / 4 \u003d 7349.3 thousand rubles.

Thus, we have determined the tax base, which must be multiplied by the tax rate (1%) \u003d 7349.3 * 1% \u003d 73, 493 thousand rubles. In this case, we need to remember that this is the annual tax amount, which needs to be divided into 4 periods (quarters) \u003d 18 882 rubles (line 180).

The second page of Section 2 reflects the accrual of property tax on the second item of fixed assets - "Ice cream production lines" (Fig. 15.), the top of this page also reflects the residual value of equipment at the reporting dates.

Fig. 15

At the bottom of the described page, you can see the tax rate set for this subject in the amount of 1.9%, as well as the total amount of tax on this object in the amount of 14,894 rubles.

Fig. 16

Reflected in Section 1 (line 030), the total amount of tax is the amount of tax for the two reviewed pages RUB 33,267 \u003d RUB 18,373 + RUB 14,894.

Fig. 17

Section 3 is formed in the case when the organization calculates tax on an object in respect of which the tax base is determined by the cadastral value.

Thus, using the 1C program, it is quite simple to calculate the tax required to be paid; it is enough to carefully consider the initial data entered into the system.