Determination of the average annual value of the property. Average annual property value according to the balance sheet. The formula for calculating the residual value of property

Enterprises, determined in accordance with paragraph 3 of the STS Instruction of June 8, 1995 No. 33 "On the procedure for calculating and paying the tax on the property of enterprises to the budget." The average annual value of the property of the enterprise for reporting period (quarter, half year, 9 months and year) is determined by dividing by 4 the amount obtained from adding half of the property value on January 1 of the reporting year and on the first day of the month following the reporting period, as well as the amount of the property value for each first day of all other quarters reporting period. If created from the beginning of any quarter, other than the first, the average annual value of the property is determined as a quotient from dividing by 4 the amount obtained from adding half of the value of the property on the first day of the quarter of creation (April 1, July 1, October 1), half of the value on the first the date of the month following the reporting period and the value of the property as of the first day of all other quarters of the reporting period. If the enterprise was created in the first half of the quarter (up to the 15th day of the second month of the quarter inclusive), then when calculating the average annual value of the property, the period of creation is taken as a full quarter; if the company was created in the second half of a quarter, the average annual cost is calculated starting from the first day of the quarter following the quarter of creation.

Encyclopedia of Russian and International Taxation. - M .: Yurist... A. V. Tolkushkin. 2003.

See what the "AVERAGE ANNUAL VALUE OF PROPERTY" is in other dictionaries:

COST OF PROPERTY, AVERAGE ANNUAL - the average annual property value for the reporting period (quarter, six months, 9 months and a year) is determined by dividing by 4 the amount obtained from adding half of the property value on January 1 of the reporting year and on the first day following ... Big accounting dictionary

Average annual (average) property value - 4. The average value of property recognized as an object of taxation for the reporting period is determined as the quotient of dividing the amount obtained as a result of the addition of the residual value of property on the 1st day of each month of the reporting ... ... Official terminology

COMPANY PROPERTY TAX - one of the subjects' taxes Russian Federation... The object of taxation is fixed assets, intangible assets, for, passes and costs on the payer's balance sheet. Property tax payers are: enterprises, ... ... Encyclopedic Dictionary of Economics and Law

Regional tax under the Law on the Fundamentals of the Tax System, levied on the basis of the Law of the Russian Federation dated December 13, 1991 No. 2030 1 "On the tax on property of enterprises." Taxpayers of enterprises, institutions (including banks and other credit institutions)… … Encyclopedia of Russian and International Taxation

Corporate property tax - 2009 2010 SP ... Accounting encyclopedia

PROPERTY TAX OF ORGANIZATIONS - obligatory payment, introduced on January 1, 1992 in accordance with the Law of the RSFSR "On the tax on property of enterprises" (1991) within the framework of the general tax reform. N. on acting refers to the taxes of the subjects of the Russian Federation. Taxation of property of organizations ... ... Financial and credit encyclopedic dictionary

Property tax - Property tax is a tax imposed on the property of organizations or individuals. Contents 1 History 2 In France 3 In Russia ... Wikipedia - Corporate property tax is a tax on movable and immovable property (including property transferred into temporary possession, use, disposal or trust entered into joint activities). Refers to ... ... Wikipedia

Property tax for the year - its calculation has options that depend not only on the type of tax base used, but also on a number of other circumstances. Let's consider how the tax is calculated for annual reporting on it.

Rules for calculating tax depending on the type of its base

The property tax of a legal entity includes objects that make up its fixed assets, that is, movable (except privileged) and immovable property (clause 1 of Art. 374 of the Tax Code of the Russian Federation). In the general case, the tax is accrued on such a calculated value as the average (for a year - the average annual) value of all property (clause 1 of article 375 of the Tax Code of the Russian Federation).

However, part of the property owned by a legal entity (some real estate objects) has its own special tax base (cadastral value), determined by cadastral valuation (clause 2 of article 375 of the Tax Code of the Russian Federation). For such objects, the tax must be calculated separately.

The calculation of property tax for the year for them is quite simple: the cadastral value established for a specific object at the beginning of the year, after applying benefits to it (if any), is multiplied by the tax rate (clause 13 of article 378.2 of the Tax Code of the Russian Federation). The cost involved in this calculation, if necessary, is adjusted by coefficients that take into account the shares of ownership and location of the object in different constituent entities of the Russian Federation. If at the beginning of the year the cadastral value has not been established, then the object will be included in the volume of property, the tax for which is calculated from the average (average annual) value (subparagraph 2 of paragraph 12 of article 378.2 of the Tax Code of the Russian Federation).

The formula for calculating the tax from the average (average annual) cost is similar to the one above, that is, this calculation itself is also simple. But in order to implement it, you must first calculate the size of the base, defined as the average (average annual) cost. And this calculation is not simple. Therefore, we will consider in more detail how to calculate the average annual cost of property for the year, which forms the tax base that is usually applied for most of the property owned by a legal entity.

To calculate the average annual value of taxable property, it is necessary to determine according to accounting records for 13 dates (12 of which are the first days of each of the months, and the 13th is the last day of the accounting year) by 2 indicators.

Each of the indicators represents the total residual value of the property (clause 3 of Article 375 of the Tax Code of the Russian Federation), separately calculated for the objects:

• recognized as taxable;
• privileged.

To get the first of the values, from the total residual value of all property recorded as fixed assets (including the one for which depreciation is calculated, not depreciation), you need to exclude the cost:

• objects taxed from another (cadastral) base;
• objects not recognized as taxable in accordance with paragraph 4 of Art. 374 of the Tax Code of the Russian Federation;
• future costs included in the residual value (clause 3 of article 375 of the Tax Code of the Russian Federation).

The value of the second indicator is formed according to the data on the residual value of property exempted from taxation according to the lists given in Art. 381 of the Tax Code of the Russian Federation and a legislative act of a constituent entity of the Russian Federation, if this act supplements the list of such benefits.

To obtain the average annual value of each of the indicators, all 13 figures relating to it must be summed up and divided by 13. Moreover, indicators that have a zero value as of the corresponding date should also be used in the calculation. That is, the annual calculation always consists of 13 terms (including those with a zero value) divided by 13.

The figure corresponding to the size of the taxable base is obtained as the difference between 2 average annual values \u200b\u200bof the value, i.e. by reducing the average annual value of all taxable objects by the same value of the privileged objects.

How to calculate the average annual cost: example

Suppose an organization does not have objects that require the calculation of a "cadastral" tax in its fixed assets, but it has a land plot worth 4 million rubles. (Recall that land is not depreciated either in accounting or in tax accounting, clause 17 of PBU 6/01, approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, clause 2 of article 256 of the RF Tax Code) Rights to benefits established by Art. 381 of the Tax Code of the Russian Federation, the organization does not. Additional benefits have not been introduced in the region.

For 13 dates of 2018, according to accounting data, the following figures take place:

The addition of the figures in the rightmost column of the table gives the sum of 668,266,860 rubles. Dividing it by 13, we get the average annual value of the property recognized as taxable, which corresponds to 51,405,143 rubles. It will be the taxable base.

If the organization possessed property related to the privileged, then the table would contain 1 more column with its value for each of the indicated dates. In relation to the data in this column, to obtain the average annual cost, it would be necessary to make a calculation similar to the above. Its result could be used to reduce the size of the tax base calculated above.

Outcome

The base for calculating property tax exists in 2 versions. One of them is the average (average annual) cost. The calculation of the average annual value is the arithmetic average of 13 values \u200b\u200bof the residual value of taxable property determined at the beginning of each month of the year and on the last day of the calculated year. Availability of privileged property will require a similar calculation at the related value, the result of which can be taken into account in reducing the average annual value of the property subject to taxation.

Please explain how to correctly calculate the average annual value of the property in order to calculate and pay property tax, and advance payment for the first quarter of 2005

The tax period for property tax is a calendar year, and the reporting periods are the first quarter, six months and 9 months of the calendar year (Article 379 of the Tax Code of the Russian Federation).
To calculate the tax amount, the average annual property value should be multiplied by the tax rate. Its maximum size is 2.2% (clause 1 of article 380 of the Tax Code of the Russian Federation).
The average annual (average) value of property recognized as an object of taxation for the tax (reporting) period is determined as the quotient of dividing the amount obtained as a result of adding up the residual value of the property on the 1st day of each month of the tax (reporting) period and the 1st day of the next followed by months, by the number of months in the tax (reporting) period, increased by one (clause 5 of article 376 of the Tax Code of the Russian Federation).
In other words, you need to add up the residual value of the property on the 1st day of each month of the quarter (half a year, 9 months, year) and on the 1st day next month after a quarter (half a year, 9 months, a year), then divide the amount received by the number of months in a quarter (half a year, 9 months, a year), increased by one, that is, by 4, 7, 10 or 13 months, respectively.
Starting from 2004, organizations during the year (at the end of each quarter) do not pay property tax, but the amount of the advance payment on it. The amount of the advance paid for the reporting period is calculated using the formula:
SrSI x St
---------,
4
where СрSI is the average property value for the reporting period;
St - rate.
Attention! When establishing a tax, the legislative (representative) body of a constituent entity of the Russian Federation has the right to provide for certain categories of taxpayers the right not to calculate and not to pay advance tax payments within tax period (Clause 6 of Article 382 of the Tax Code of the Russian Federation).
In addition, advance payments are not paid in those regions where the legislative (representative) body of the constituent entity of the Russian Federation has not established reporting periods in accordance with paragraph 3 of article 379 of the Tax Code of the Russian Federation.
Example 1. Place of state registration of JSC "Marina" - Moscow. The law of the city of Moscow of November 5, 2003 N 64 "On tax on the property of organizations" from January 1, 2004 introduced property tax, which is calculated and paid to the city budget based on the results of the reporting periods.
Advance tax payments based on the results of the reporting period are paid no later than 30 days from the end date of the relevant reporting period. The reporting periods are the first quarter, six months and 9 months of the calendar year. The tax rate is set at 2.2%.
The residual value of fixed assets on the balance sheet of Marina CJSC and recognized as an object of taxation in 2005 was:
- as of January 1 - 172,000 rubles;
- on February 1 - 160,000 rubles;
- as of March 1 - 148,000 rubles;
- on April 1 - 520,000 rubles.
The average value of property recognized as an object of taxation for the first quarter of 2005 is determined as follows:
(172,000 rubles + 160,000 rubles + 148,000 rubles + 520,000 rubles): 4 \u003d 250,000 rubles.
The amount of advance payment on property tax of Marina CJSC for the first quarter of 2005 will amount to 1,375 rubles. (250,000 rubles x 2.2%: 4).
Keep in mind that when calculating the average annual (average) value of property for organizations (or their separate divisions) created or liquidated during the tax (reporting) period, the total number of months in the calendar year, as well as in the corresponding reporting period (i.e. i.e. quarter, half-year and 9 months of the calendar year). The actual number of months that fell on the period of activity of the organization or its separate subdivision, which has a separate balance sheet, does not play any role in this.
A similar procedure for determining the average annual (average) value is applied when withdrawing or putting on the balance sheet of an organization during the tax (reporting) period of property for which the tax base in accordance with clause 1 of article 376 of the Tax Code of the Russian Federation is determined separately (Letter of the Ministry of Finance of Russia dated September 16, 2004 N 03-06-01-04 / 32).
Attention! When determining the amount of an advance payment based on the results of each quarter, advance payments calculated for the previous reporting period are not taken into account. Based on the results of the tax period (calendar year) only, the amount of tax payable to the budget is determined as the difference between the amount of tax calculated based on the results of the tax period and the amounts of advance tax payments calculated during the tax period.
Example 2. LLC "April" is tax-registered in Moscow. The residual value of fixed assets on the balance sheet of April LLC and recognized as an object of taxation in 2005 amounted to:
- as of January 1 - 172,000 rubles;
- on February 1 - 160,000 rubles;
- as of March 1 - 148,000 rubles;
- as of April 1 - 520,000 rubles;
- as of May 1 - 572,000 rubles;
- as of June 1 - 460,000 rubles;
- as of July 1 - 448,000 rubles;
- as of August 1 - 372,000 rubles;
- on September 1 - 360,000 rubles;
- as of October 1 - 348,000 rubles;
- as of November 1 - 302,000 rubles;
- as of December 1 - 292,000 rubles;
- as of January 1, 2006 - 248,000 rubles.
Let's determine the average property value.
For the first quarter of 2005 it is equal to 250,000 rubles. (172,000 rubles + 160,000 rubles + 148,000 rubles + 520,000 rubles): 4), therefore, the amount of the advance payment of property tax for this period will amount to 1,375 rubles. (250,000 rubles x 2.2%: 4).
For the first half of 2005 - 354,286 rubles. (172,000 rubles + 160,000 rubles + 148,000 rubles + 520,000 rubles + 572,000 rubles + 460,000 rubles + 448,000 rubles): 7), therefore, the amount of the advance payment of property tax for this period will amount to 1949 rubles. (354 286 rubles x 2.2%: 4).
For 9 months of 2005 - 356,000 rubles. (RUB 172,000 + RUB 160,000 + RUB 148,000 + RUB 520,000 + RUB 572,000 + RUB 460,000 + RUB 448,000 + RUB 372,000 + RUB 360,000 + RUB 348,000 ): 10), therefore, the amount of the advance payment of property tax for this period will be 1958 rubles. (356,000 rubles x 2.2%: 4).
The average annual value of the property in 2005 will amount to 338,615 rubles. (RUB 172,000 + RUB 160,000 + RUB 148,000 + RUB 520,000 + RUB 572,000 + RUB 460,000 + RUB 448,000 + RUB 372,000 + RUB 360,000 + RUB 348,000 + 302,000 rubles + 292,000 rubles + 248,000 rubles): 13), and the amount of tax calculated for the year is 7450 rubles. (338 615 rubles x 2.2%).
The amount of tax on property of organizations to be paid to the budget based on the results of the tax period of OOO April will amount to 2168 rubles. (7450 \u200b\u200brubles - 1375 rubles - 1949 rubles - 1958 rubles).
The deadlines for the payment of advance payments and tax at the end of the year are determined by the legislative (representative) bodies of the constituent entities of the Russian Federation (clause 1 of article 383 of the Tax Code of the Russian Federation).
G. Kuzmin
Leading Expert "BP"
Signed to print
28.04.2005
"Accounting supplement to the newspaper" Economics and Life ", 2005, N 17

The procedure for calculating the property tax of organizations depends on what exactly is the taxable base for calculating the property tax. After all, according to general rule property tax is calculated based on the average annual value of the property (clause 1 of article 375 of the Tax Code of the Russian Federation). However, some property is taxed based on its cadastral value (Clause 2, Art. 375, Art. 378.2 of the Tax Code of the Russian Federation).

In this article, we will talk about the calculation of property tax at the average annual cost, and we devoted a separate article to the calculation of property tax at the cadastral value.

Note that cadastral property is not taken into account when calculating tax based on the average annual value.

Property tax: formula for calculating the average annual value

Before making a direct calculation of the tax on the property of organizations, it is necessary to determine the average annual value of the property (clause 4 of article 376 of the Tax Code of the Russian Federation):

The tax itself is calculated as follows:

The limits for bets can be found at.

Please note that, as a general rule, organizations must pay advance payments for property tax based on the results of reporting periods (clause 4 of article 376, clause 3 of article 379, clause 4.6 of article 382 of the Tax Code of the Russian Federation). To calculate the amount of the advance payment, you will need to determine the average value of the property (clause 4 of article 376 of the Tax Code of the Russian Federation):

That is, for example, when calculating the average cost for half a year, the denominator will be 7 (6 + 1).

The formula for calculating the direct advance payment is as follows:

The amount of tax to be paid for the year is determined according to the formula (clause 2 of article 382 of the Tax Code of the Russian Federation):

Example of calculating property tax

Here is an example of calculating the tax on property of organizations based on the average annual cost.

Example condition

Decision

Step 1. Calculate the average annual property value

(2500000 + 2225000 + 2150000 + 2700000 + 2550000 + 2400000 + 2250000 + 2100000 + 1950000 + 1800000 + 1650000 + 1500000 + 1350000) / 13 \u003d 2086538.46 rubles.

Step 2. Calculate the annual tax amount

For our example, let's take the maximum property tax rate of 2.2%.

RUB 2 086 538.46 x 2.2% \u003d 45,903.85 rubles.

Since taxes are paid in full rubles (clause 6 of article 52 of the Tax Code of the Russian Federation), the payer, taking into account rounding, must transfer 45904 rubles to the budget. corporate property tax.

Step 3. Calculate the average property value to calculate the amount of advance payment for the I quarter

(2500000 + 2225000 + 2150000 + 2700000) / 4 \u003d 2393750 rubles.

Step 4. Calculate the advance payment for the I quarter

2393750/4 x 2.2% \u003d 13166 rubles.

Step 5. Calculate the average value of the property to calculate the amount of advance payment for the six months

(2500000 + 2225000 + 2150000 + 2700000 + 2550000 + 2400000 + 2250000) / 7 \u003d 2396428.57 rubles.

Step 6. Calculate the advance payment for the six months

2,396,428.57 / 4 x 2.2% \u003d 13,180 rubles.

Step 7. Let's calculate the average value of the property to calculate the amount of advance payment for 9 months

(2500000 + 2225000 + 2150000 + 2700000 + 2550000 + 2400000 + 2250000 + 2100000 + 1950000 + 1800000) / 10 \u003d 2262500 rubles.

Step 8. Calculate the advance payment for 9 months

2262500/4 x 2.2% \u003d 12444 rubles.

Step 9. Calculate the amount of tax to be paid to the budget at the end of the year

45904 - (13166 + 13180 + 12444) \u003d 7114 rubles.

In our country, with a correct accounting process, as well as for compliance with the taxation standards of organizations, regulation of the cost of tangible and intangible assets that are used in the economic activities of an enterprise and are on its independent balance sheet plays a significant role. In the application of Part 1 of Art. 375 of the Tax Code of the Russian Federation, in order to establish the taxable base, it is necessary to calculate the average annual value of property, provided that the calculation of the tax on the property of the enterprise is not carried out at the cadastral value.

Average annual property value, functional purpose

The property of an enterprise, which is on its balance sheet as fixed assets (OS), is an object of taxation for calculating property tax. Over time, the value of net fixed assets, or, in other words, the residual value of fixed assets, tends to change due to the deduction of accumulated depreciation (depreciation). The original replacement cost of fixed assets remains the same, and depreciation deductions reduce their residual value (Rem. Art.). That is why for a more accurate and correct reflection in balance sheet and when calculating the tax base, averages such as the average annual property value are applied.

Calculation of the average property value for the reporting period

To calculate the amount of advance payments for property tax, use the calculation of the average property value for the reporting period (OP), and not the average annual. In Art. 360 of the Tax Code of the Russian Federation, the first, second and third quarters of a calendar year are accepted as OP, while the entire calendar year is approved as a tax period (NP).

In turn, in paragraph 4 of Art. 376 of the same code spelled out in detail how to calculate the average property value, as well as how to calculate the average annual property value.

The formula by which you can calculate the average value of this indicator for the reporting period is as follows: (the sum of the values \u200b\u200bof Remaining st. Of objects of taxation on the 1st day of each month OP + value of Remaining st. On the 1st day of the month that follows per OP) / (number of months OP + 1).

This formula helps to calculate the average value of the taxable item and establish the amount of advance payments for a specific OP for quarterly submission to the Federal Tax Service. This data is also useful for filing a declaration at the end of the NP.

Average annual property value: formula and calculation method

When calculating the average annual value of the property, the value of the object of taxation is taken into account as the initial replacement cost minus depreciation charges, namely, the residual value (Ost. Art.) of the property.

The Tax Code of the Russian Federation establishes the following formula for calculation:

• sum of values \u200b\u200bRem. Art. objects of taxation on the 1st day of each month NP + value Ost. Art. for the last number of NP) / (number of months NP + 1).

The formula for calculating the average annual property value does not differ much from the average. The only difference is in the time interval of the calculation and in the fact that all the sums Ost. Art. tax period remain within the calendar year, without going beyond the designated period of time.

How to calculate the average annual value of a property when the taxable item is retired during the year

In the case when, by the end of the calendar year, all objects of taxation for which property tax is paid out in the organization, a logical question arises of how to calculate the average annual value of property. The Tax Code of the Russian Federation does not plan to change the number of months in the tax period, therefore, when calculating the "average annual property value" indicator, the formula does not change and, in any case, all months of the calendar year must be taken into account. When an enterprise pays property tax through an advance payment system, in such a situation, you have to pay more money to cover taxes than the management of the organization would like. Within the framework of this situation, the law does not prohibit the filing of the final return before the end of the tax period. As a result, the company has the opportunity to save on tax payments only on condition that it does not accept new objects of taxation on the balance sheet by the end of the year. Otherwise, there is a risk of re-submission of reports for previous periods, as well as penalties for the shortfall in the payment of tax and the delay in sending documentation on advance payments to the Federal Tax Service. Enterprises take this risk only when the value of taxable items retired at the beginning of the year is much higher than the price of items planned for acquisition closer to the end of the tax period.