Property tax at USN IP, LLC

Until recently, enterprises using USN did not pay property tax, which was one of the advantages of a simplified taxation system. With the introduction of new legislative acts from 2015, the simplified companies are obliged to transfer this tax to the budget. These conditions are not extended to all simplified persons and not to all real estate participating in the work process. We'll figure out whether the USN pays a property tax, what property is levied on it, and what subtleties you need to take into account in order to calculate it correctly and pay it in time.

What companies touched on innovation

Since the beginning of this year, companies in the USN have been levying a tax on property used in production activities. The tax base for the calculation is defined as the cadastral value of the object. These changes have even earlier affected enterprises located on UTII - from the second half of last year. This is due to the semi-annual tax period legislatively established for this regime.

Agricultural producers using the simplified ECC regime do not independently calculate the tax on available fixed assets, since they function solely as individual entrepreneurs, that is, individuals. The algorithm of calculations with IP is considered below.

What objects are subject to taxation?

Note that only real estate of a specific nature is assessed, estimated at the cadastral value. Let's consider what objects of fixed assets are subject to taxation, we will get acquainted with how and at what rates IP and LLC are calculated on the USN property tax. These include real estate objects that:

• are recorded on the balance sheet of the enterprise as fixed assets, objects of construction in progress or finished products, and are used for the production needs of the firm;

• are named in the regional list of real estate objects and their value is defined as cadastral.

Since this tax is regional (that is, it comes to the budget of a constituent entity of the Russian Federation), it is also controlled by the power structures of the region. Lists of property valued at the cadastral value are approved by the regional executive authorities, updated annually and published before January 1 of the coming reporting period. Each building listed in the list must have a cadastral number, the address where it is located, and the main technical characteristics. The firm on the USN pays a property tax if the facility is on the list. If it is not named in this list, then for the simplified enterprise there are no tax liabilities on it in the current year and there is no duty to pay the tax.

Categories of real estate subject to taxation

New conditions for calculating the tax are established by the Tax Code for several categories of objects:

• administrative, business / shopping centers;

• non-residential premises used or intended for offices, offices, retail outlets, catering enterprises and consumer services;

• property of foreign organizations not used in activities on the Russian territory;

• Residential objects that are not reflected in the balance sheet as fixed assets and intended for leasing or used as hotels or finished products.

If the property of the enterprise does not meet these criteria and is not named in the regional list, then it is still not necessary to pay property tax in the case of the simplified tax system.

Calculation procedure

If the real estate available in the company corresponds to all the listed characteristics and is included in the published lists of objects with an established cadastral value, then it is necessary to calculate and pay the property tax of the USN organizations. Quarterly advance payments are provided for it. Regional authorities set the deadlines for their payment on their own, but the frequency of payments remains for reporting periods: for 1 quarter, six months, 9 months. And at the end of the year the enterprise makes the final calculation of payment for the tax, fills in the declaration and pays it.

Calculation formula

The tax is calculated as follows: H = K * C / 100, where K - the cost of the cadastre, C - the tax rate. When calculating the advance payment, the amount obtained is divided by 4 - by the number of reporting periods per year. Payments for the half year, 9 months and year are the calculation of the presented formula minus the advances paid.

Applicable rates

The maximum amount of the tax rate applied to the taxation of objects with cadastral value is 2%. In the transition period until the end of 2015, regional government decisions can be significantly reduced. The rate depends on the characteristics and category of the object, as well as on the territorial location. Find out what rates are applied in the region of your interest, it is easy - detailed information is provided by the official site of the Federal Tax Service.

IP on USN: property tax

Legislators note that individual entrepreneurs do not concern innovations. But it can not be said that the tax burden increases solely for enterprises that are simplified. Entrepreneurs using real estate objects in business that are included in the list of cadastral objects pay the tax according to a slightly different scheme. IP do not calculate the tax independently, because they are individuals. The Inspectorate does this by the information available to the Tax Inspectorate and notifies it in writing, as a private person. The amount of the calculated tax payable is indicated in the notification. In other words, entrepreneurs also pay property tax in the USN. Only the frequency of payment varies. Advances for IP are not made. The deadline for payment of tax on notification is 1 October following the year following the tax period. That is, the payment of the tax for 2015, the IP should be transferred before October 1, 2016.

Tax on property with USN: examples of calculations

Let's consider some examples on calculation of a property tax on the basis of cadastral value.

Example No. 1: The Moscow organization owns a stand-alone building with a cadastral value of 50,250 thousand rubles, in which trading activity is established. We will calculate the advance payment: 50 250 * 1,7 / 100/4 = 213,56 thousand rubles. In those cases where the premises owned by the firm are part of an office or business building, it is necessary to determine the tax base, based on the building cost in the cadastre as a whole, and to make the calculation proportionally to the occupied area.

Example No. 2: The company owns an office space in Moscow with an area of 102 m ² located in the building of a shopping center, the cadastral value of which is 650 800 thousand rubles, the total area of which is 5203 m ² . Define the cost of the premises according to the cadastre: 650 800/5203 * 102 = 12 758.33 thousand rubles. - tax for the year 12 758.33 * 1.7 / 100/4 = 3189.58 thousand rubles. - quarterly advance payment.

Particular attention should be paid to the assessment of the tax if the property was purchased or sold. Notwithstanding the date of purchase or sale, the month in which it occurred is considered complete.

Example No. 3 : The organization purchased a non-residential office space, having issued all the documents on February 25th. The tax rate approved in the region is 1%. The cadastral value of the object is 20 650 thousand rubles.

We will calculate the advance payable for 1 quarter. Since the object is not used from the beginning of the year, we determine the number of full months. The building was purchased in February, therefore, it is used in production for 11 months, of which 2 months - in the first quarter. H = 1/4 * 20 650/3 * 2 * 1% = 34.42 thousand rubles. - payment for 1 quarter; Н = 1/4 * 20 650 * 1% = 51,625 thousand rubles. - Payment for the 2nd quarter. Thus, the property tax is calculated for the USN.

Finally

Companies should recheck the information on which the cadastral valuation is based. It is not uncommon for cases of improper overstating of value due to a mismatch between the technical characteristics of premises and buildings or the inclusion in the lists of objects that do not meet their functional characteristics with the necessary characteristics. For example, warehouses can be mistakenly equated with commercial or administrative buildings. To exclude such object from the list and to recalculate the tax it is possible only under the decision of court. Until then, it will have to be paid. Note that precedents have already been, and in the presence of weighty evidence, court decisions were made in favor of payers.

In the event that the court makes decisions on the change in the value of the object from the cadastre, it is taken into account from the tax period when the application for review of the assessment was filed.