Property tax for organizations for certain groups of movable property is not paid, and for a number of others it is exempted. Read more about this in our article prepared by the experts of the berator.
In relation to movable property in 2016, the following rules for taxing the property of organizations apply:
Thus, organizations are exempted from taxation by the property tax of organizations in respect of movable property, accepted from January 1, 2013 for accounting
as fixed assets, with the exception of movable property accepted
into account as a result:
These restrictions apply in the case of placing objects of movable property
to the balance sheet as a fixed asset in accordance with paragraph 4 of PBU 6/01 “Accounting for fixed assets” (approved by order of the Ministry of Finance of the Russian Federation of March 30, 2001 No. 26n).
If, however, accepted on the balance sheet as a result of the reorganization movable property is not taken into account as fixed assets, after its transfer to fixed assets, the restriction
in terms of the impossibility of applying benefits to transactions between interdependent persons
not valid (letter of the Federal Tax Service of Russia dated April 18, 2016 No. BS-4-11/6740).
EXAMPLE
The organization received young animals from a related person. According to the accounting rules, it is reflected on account 11 “Animals for growing and fattening”. After the transfer of animals to the main herd, they are reflected in property, plant and equipment. After such a transfer, the organization will be able to apply the corporate property tax exemption in the general manner.
The Ministry of Finance of Russia in a letter dated February 9, 2015 No. 03-05-05-01 / 5111 explains that bringing the name of the organization in line with the Civil Code cannot be considered
as a reorganization. This means that there are no grounds for refusing to apply tax benefits.
on property, in the case when movable property was registered as a fixed asset from January 1, 2013. From January 1, 2015, movable property that was registered as fixed assets during 2013-2014 is deprived of benefits as a result of reorganization.
Letter No. 03-05-05-01/5030 of February 6, 2015 of the Ministry of Finance of the Russian Federation clarified that the property tax exemption provided for by paragraph 25 of Article 381 of the Tax Code can be applied even if the property is received from the municipality. Justification - paragraph 5 of Article 105.1 of the Tax Code. Direct and (or) indirect participation Russian Federation, constituent entities of the Russian Federation, municipalities in Russian organizations in itself is not a basis for recognizing such organizations as interdependent.
And in the letter of the Federal Tax Service of the Russian Federation of March 13, 2015 No. ZN-4-11 / 4037 it is said that fixed assets made from materials purchased after January 1, 2013
from an interdependent person are not subject to corporate property tax.
After all productive reserves, from which the fixed asset is made, are not subject to property taxation on the basis of Article 374 of the Tax Code.
Another situation. Under the contract building contract the contractor independently purchases the equipment requiring installation and performs installation work.
Then the finished movable property is transferred to the customer, who is an interdependent person with the contractor. As indicated by the Federal Tax Service of Russia in a letter dated July 8, 2016 No. BS-4-11 / 12245, the exemption from property tax established by paragraph
25 Article 381 of the Tax Code of the Russian Federation does not apply to such movable property.
There is a bill introduced by the Government of the Russian Federation (No. 1155134-6), if adopted, the scope of the benefit established by paragraph 25 of Article 381 of the Tax Code of the Russian Federation will be significantly expanded from January 1, 2017.
Its essence is that organizations that have cars on their balance sheet, produced starting
from January 1, 2013, they will no longer pay personal property tax on them. That is, any vehicle owned by the company, manufactured since January 1, 2013,
exempt from property tax. The restriction on non-application of the benefit in the event of the purchase of a car from a related party or as a result of a reorganization will be removed. The date of manufacture of the machine will be determined by its registration certificate. It will serve as the basis for the exemption.
The bill does not provide for recalculation and refund of tax for previous years.
As a reminder, the 2016 property tax return deadline has expired.
March 30, 2017.
If there is only movable property on the balance sheet, is it necessary in this case to submit to the tax office a calculation of advance payments and a declaration on property tax of organizations? Which lines of the declaration must be completed? The answers to the questions are based on the real situation.
Payers of property tax in accordance with Art. 373 Tax Code of the Russian Federation are organizations that have property recognized as an object of taxation in accordance with Art. 374 Tax Code of the Russian Federation.
Objects of taxation for Russian organizations movable and immovable property is recognized (including property transferred for temporary possession, use, disposal, trust management, contributed to joint activities or received under a concession agreement), accounted for on the balance sheet as fixed assets in the manner established for accounting …
For tax purposes, depreciable property is property with a maturity beneficial use more than 12 months and the initial cost of more than 100,000 rubles. ( paragraph 1 of Art. 256 Tax Code of the Russian Federation). The organization cannot change this rule by the provision of its accounting policy and set a lower cost threshold for recognizing property as depreciable. "Low-value" objects for tax purposes are written off as part of material costs ( pp. 3 p. 1 art. 254 Tax Code of the Russian Federation).
In order to bring tax and accounting data closer together, write-offs can occur evenly, and it is this decision that is fixed in accounting policy for tax purposes.
AT paragraph 4 of Art. 374 Tax Code of the Russian Federation listed property that is not recognized as an object of taxation. In this list, land plots, nuclear installations, icebreakers, space installations, as well as fixed assets included in the first or second depreciation group in accordance with Classification of fixed assets included in depreciation groups .
Therefore, if the organization's balance sheet contains fixed assets (movable and (or) immovable) named as taxable objects, it is recognized as a payer of property tax and is obliged to submit a declaration (tax calculation on advance payments) according to this tax.
The fact that according to paragraph 25 of Art. 381 Tax Code of the Russian Federation in 2017, the preferential taxation regime applies to movable fixed assets (regardless of their depreciation group) accepted on the balance sheet from January 1, 2013, does not mean that such objects are automatically excluded from the list of objects of taxation.
Exclusion from the composition of objects of taxation and the provision of benefits are not the same thing. These are different regulatory mechanisms. tax burden provided for by various articles of the Tax Code.
Yes, due to Art. 381.1 of the Tax Code of the Russian Federation from January 1, 2018, the tax benefit established paragraph 25 of Art. 381 Tax Code of the Russian Federation, will be applied by taxpayers at the discretion of the subjects of the Russian Federation. It is likely that in some regions it will be extended, while in others it will be terminated, however, in both cases, the owners of movable property will be considered property tax payers who are required to submit tax returns for this tax.
In section 2 of the declaration (tax calculation), data are filled in on the residual value of fixed assets recognized as objects of taxation (column 3), including the value of exempt property (column 4).
When calculating the tax (advance tax payment), in line 160 "Tax benefit code" (in line 130 of the tax calculation), in the first part of the composite indicator, the tax benefit code 2010257 is indicated (according to Appendix 6 to Order of the Federal Tax Service of the Russian Federation of March 31, 2017 No. MMV-7-21 / [email protected] ). The second part of the composite indicator is not filled in in this case.
The rest of the declaration (tax calculation) is filled in the generally established order.
ExampleThe cost of the purchased device exceeds the limit of 40,000 rubles, so it must be reflected by the organization in the accounting as part of the OS. Since this device is an OS and belongs to the fifth depreciation group (that is, it does not fall into the number of exceptions from the list of objects of taxation), the organization is recognized as a payer of property tax.On June 26, 2017, the organization purchased the “Speed Limit” device for installation on a rented vehicle. The cost of the device was 50,000 rubles. (fifth depreciation group). The tax calculation for the half year of 2017 has not been submitted. Is this a mistake?
The presence of an obligation (or lack thereof) to submit a tax calculation for property tax for the first half of 2017 depends on the date the device was accepted for accounting as an OS.
The device entered the organization. Debit 08 Credit 60 (76). Amount 50,000 rubles. Date 06/26/2017 |
|
| The device is included in the OS. Debit 01 Credit 08. Amount 50,000 rubles. | The device is not included in the OS. “Delay” on account 08 of potential fixed assets is only permissible if they are brought to a state suitable for their intended use and incomplete due to this process of forming their initial value. Any other delay is disputed by the tax authorities and can be regarded as tax evasion (submission of the necessary reporting) |
| If already at the time of purchase the device is suitable for its intended use, then the date of registration of the object as capital investments and the date of its transfer to the OS are the same. In this case, this date is 06/26/2017 |
|
| The obligation to submit a tax calculation for advance payments on property tax for the half year of 2017 arose | There is no obligation to submit a tax calculation for advance payments for property tax for the half year of 2017 (subject to the lawful deduction of the device in June 2017 as part of capital investments) |
Let us justify why, if the device is accepted into the OS in June 2017, the organization has an obligation to report on property tax.
In general, reporting periods for property tax are the first quarter, six months and nine months of the calendar year ( paragraph 2 of Art. 379 of the Tax Code of the Russian Federation). Tax period - calendar year ( paragraph 1 of Art. 379 of the Tax Code of the Russian Federation).
At the end of each reporting (tax) period, taxpayers are required to submit to the tax authorities a calculation of advance payments (declaration) for tax ( paragraph 1 of Art. 386 Tax Code of the Russian Federation).
The tax calculation for the half year of 2017 should have been submitted before 07/31/2017 ( paragraph 2 of Art. 386 Tax Code of the Russian Federation), filling in sec. 2 on line with code 080 information as of 01.07 on the residual value of fixed assets recognized as an object of taxation (column 3) - 50,000 rubles, including on the value of privileged property (column 4) - 50,000 rubles. (cm. pp. 3 clause 5.3 of the procedure for filling out a tax calculation). When calculating the amount of the advance tax payment, in line 130 "Tax benefit code" it was necessary to indicate the tax benefit code 2010257 without filling in the second part of the composite indicator.
If only movable fixed assets are on the balance sheet of the organization, it will still have to report to tax office by submitting a calculation of advance payments for property tax (at the end of the calendar year - a declaration). The tax payable according to such a calculation (declaration) is zero, but the inspectors will receive information about the company's privileged property.
For failure to submit a tax calculation for advance payments on property tax, an organization and its official may be held tax and administratively liable (see, for example, Decree of the Armed Forces of the Russian Federation dated May 30, 2017 No. 56-AD17-16):
The organization faces a fine of 200 rubles. according to paragraph 1 of Art. 126 Tax Code of the Russian Federation;
The official responsible for the submission tax reporting, threatens a fine in the amount of 300 to 500 rubles. according to Part 1 Art. 15.6 Administrative Code of the Russian Federation.
If the organization misses the submission deadline tax return, then tax liability comes after Art. 119 Tax Code of the Russian Federation in the form of a fine of 1,000 rubles.
Since 2018, legal entities are again required to pay tax on movable property. Corresponding amendments to the legislation were made by Federal Law No. 335-FZ dated November 27, 2017. We will talk about the "new" tax, rates and benefits for organizations, as well as when to pay tax and how to report to the tax office.
Until 2018, legal entities were exempt from paying tax on movable property for objects put into operation after January 1, 2013. However, on January 1, 2018, a new Federal Law of November 27, 2017 No. 335-FZ came into force, according to which the federal tax exemption for movable objects owned by organizations has been canceled this year. Read more about the tax on movable property of organizations from 2018 onwards.
From January 1, 2018, according to new edition Articles 380 and 381.1 of the Tax Code of the Russian Federation, the corporate movable property tax exemption no longer applies. That is, in fact, this means the return of the tax on movable property in Russia.
Who pays tax . The tax must be paid by all organizations - owners of movable property that apply the general system of taxation. At the same time, the authorities of each region of Russia are empowered to independently determine whether to provide legal entities with a privilege on movable property tax or not, that is, they can exempt organizations from paying property tax. The code on this matter now explicitly states:
The law of a constituent entity of the Russian Federation may establish additional tax incentives up to the complete exemption of such property from taxation.
At the same time, Article 381.1 of the Tax Code of the Russian Federation fixed the right of the regions to introduce tax incentives for movable property, from the date of issue of which no more than 3 years have passed, as well as for innovative highly efficient equipment. The parameters and conditions of benefits are not defined.
Representatives of small businesses working on the simplified taxation system (STS) and the system in the form of a single tax on imputed property do not pay tax on movable property. UTII income. Simplifiers are exempt from paying tax on all movable property (clauses 2-3 of article 346.11 of the Tax Code of the Russian Federation). Simplifiers pay tax only property tax on real estate, the tax base for which is determined as the cadastral value. The obligation to pay property tax on the USN was established by Federal Law No. 52-FZ dated April 2, 2014. The object of taxation for the simplified tax system is all real estate that has a cadastral value at the beginning tax period. Such property includes shopping and business centers, premises in them.
What movable property is taxed . From Article 374 of the Tax Code of the Russian Federation it follows that the object of property taxation is determined in accordance with Article 130 of the Civil Code of the Russian Federation. The objects of taxation for Russian organizations are movable and immovable property. If real estate is all property that is associated with land plot, then movable is something that does not apply to real estate (production equipment, transport, securities, shares in business, communication lines, etc.).
In 2018 maximum bet on movable property tax must not exceed 1,1% . (clause 3.3 of article 380 of the Tax Code of the Russian Federation). Since 2019, the maximum value that can be set by local law is 2.2%, which is twice as much.
The authorities of the subject can completely exempt property from tax or approve reduced rates up to 1.1% (clause 3.3 of article 380 of the Tax Code). For example, there is an exemption in the Moscow region (Law of the Moscow Region dated 03.10.17 No. 159/2017-OZ). Reduced rates apply in the Tula and Tyumen regions - 0.55% (Law of the Tula region dated November 30, 2017 No. 82-ZTO, Law of the Tyumen region dated October 24, 2017 No. 74).
It remained unclear how to pay the tax, if the authorities of the region did not pass a law at all with a tax rate on movable property. The Federal Tax Service, in a letter dated December 20, 2017 No. BS-19-21/327, explained that if this is the case, then in 2018 the tax on movable property must be paid at a rate of 1.1% (clause 4 of article 380 of the Tax Code). This applies to cases where the authorities of the region did not extend the benefit and did not approve other rates.
Apply the rate of 1.1% both to new fixed assets that you will take into account in 2018, and to old ones that are accounted for on the balance sheet from 2013.
The authorities of the region have the right to adopt a law on the benefit later and establish it retroactively, from January 1. If the law improves the position of taxpayers, it may be retroactive. This means that companies will have the right to return the previously paid tax. Therefore, track information in official sources. Perhaps the authorities of the region have already passed the law.
What decisions have been made in the regions, see the table below. For example, in the Lipetsk region, the tax exemption was retained in full, and in the Tula region, the rate was reduced by half.
If you have not found your region, then the issue of benefits has not yet been resolved, so you need to pay tax on "preferential" property for 2018 at a rate of 1.1%. Still changes are possible. We will report them - stay tuned.
| The subject of the Russian Federation | benefit | Law |
|---|---|---|
| Astrakhan region |
For 2018, a reduced rate of 0.5% is set for organizations that work in the field of oil and gas production at fields in the Russian part of the bottom of the Caspian Sea. |
dated 31.10.17 No. 60/2017-OZ |
| Vladimir region | The benefit for 2018 has been retained, the rate for 2019 is 1.1% | dated December 27, 2017 No. 135-OZ |
| Volgograd region | The rate for 2018 is 1.1%. | dated 11/29/17 No. 116-OD |
| Vologodskaya Oblast |
The tax is not paid by organizations that invest in fixed assets, subject to the requirements of the regional law on property tax. For the rest, the rate for 2018 is 1.1% |
dated December 28, 2017 No. 4269-OZ |
| Jewish Autonomous Region |
The rate for 2018 is 0.5%. Reduced rates are provided for healthcare organizations and residents of the ASEZ. |
dated November 30, 2017 No. 194-OZ, dated December 20, 2017 No. 196-OZ |
| Ivanovo region | Saved for 2018. | dated 12/11/17 No. 94-OZ |
| Kaliningrad region |
The tax for 2018 is not paid by organizations that receive more than 70% of the revenue from the types of activities listed in the regional law (construction, trade, hotel business and etc.). For the rest, the rate for 2018 is 1.1%. |
dated 28.11.17 No. 118 |
| Kamchatka Krai |
Rate for all organizations: For 2018 - 0.6%; For 2019 - 1.1%; For 2020 - 1.7%. |
dated 02.10.17 No. 147 |
| Kursk region | The rate for all organizations is 1.1%. | dated 11/24/17 No. 78-ZKO |
| Leningrad region | dated December 29, 2017 No. 92-oz | |
| Lipetsk region | The exemption has been maintained for 2018. | dated 14.09.17 No. 106-OZ |
| Moscow | The exemption has been maintained for 2018. | Draft law of the city of Moscow "On Amendments to Article 4 of the Law of the City of Moscow dated November 5, 2003 N 64 "On the tax on property of organizations" |
| Moscow region | The rate for 2018-2020 is 0%. | dated 03.10.17 No. 159/2017-OZ |
| Nizhny Novgorod Region |
The benefit is valid in 2018-2020 if: The company conducts activities specified in section C and in class 72 of OKVED 2, or is engaged in the transportation of beneficiaries, students and students on regular routes within the region; The property was registered no earlier than 2016. The region has not yet set the rates for the rest of the “preferential” property, which means that the tax must be paid at a rate of 1.1%. |
dated 08.11.17 No. 152-З |
| Penza region | There are no benefits, a reduced rate is set - 0.55%. | dated 20.12.17 No. 3127-ZPO |
| The Republic of Buryatia |
The exemption applies to railway rolling stock and containers registered no earlier than 2013. The privilege can be used by companies that carry out activities from subclasses 49.1, 49.2 OKVED 2. The region has not yet set rates for the rest of the "preferential" property, which means that companies will pay tax at a rate of 1.1%. |
dated 10.10.17 No. 2568-V, dated 01.12.17 No. 2748-V |
| Republic of Tatarstan | The rate for all companies for 2018 is 1.1%. | dated 22.12.17 No. 97-ZRT |
| Ryazan Oblast |
The tax is not paid by organizations receiving: At least 70% of income from activities in the field of research and development, health and social services; The tax exemption period is 3 years, starting from the next month after the property is registered. Rate for other companies: For 2018 - 0.6%; For 2019 - 1.1%; For 2020 - 1.7%. |
dated 11/27/17 No. 86-OZ, No. 87-OZ |
| St. Petersburg |
The exemption was retained for movable property, with release dates which is no more than three years old. The rest of the "preferential" property will have to pay a tax at a rate of 1.1%. |
dated 11/29/17 No. 785-129 |
| Saratov region |
The tax for 2018-2020 does not need to be paid (0% rate) only for innovative high-performance equipment specified in the regional law. For other "preferential" movable property, the rate for 2018 is 1.1%. |
dated 11/28/17 No. 112-ZSO |
| Sverdlovsk region |
The benefit in 2018 is valid only for organizations listed in paragraphs. 3 and par. 3 pp. 4 tbsp. 1 law. The remaining organizations for 2018 pay tax at a rate of 1.1%. |
dated 07.12.17 No. 124-OZ |
| Smolensk region | There are no benefits, the rate for 2018 is 1.1%. | dated 11/15/17 No. 144-z |
| Tula region | Region set for 2018 reduced rate 0,55%. | dated 30.11.17 No. 82-ZTO |
| Tyumen region | The rate for 2018 is 0.55%, for 2019 - 1.1%, for 2020 - 1.65%. | dated 24.10.17 No. 74 |
| Khanty-Mansi Autonomous Okrug | The rate for 2018-2020 is 1.1%. | dated 12/20/17 No. 92-oz |
| Chelyabinsk region |
The privilege, subject to a number of conditions, remains for small and medium-sized businesses and leasing companies. To reduce the amount of tax on the former "preferential" property, in certain cases, the right of organizations that have taken measures to reduce the NVOS. A reduced rate is provided for organizations that are engaged in intercity and international railway transportation. The rate for other companies for 2018 is 1.1%. |
dated December 27, 2017 No. 649-ZO |
| Chechen Republic | The benefit has been saved. | dated 11/27/17 No. 45-RZ |
| Chukotka Autonomous Okrug |
The tax is not paid (rate 0%) only by local governments and a number of public sector organizations. For the rest, the rate for 2018 is 1.1%. |
dated 12/19/17 No. 103-OZ |
| Yaroslavl region |
The exemption is retained for property registered after 2015. The tax can not be paid for 4 years, starting from the year of registration of the property. From the former "preferential" property, registered in 2013-2015, you need to pay tax at a rate of 1.1%. |
dated 10/31/17 No. 44-z |
Until 2019, movable property was also included in the taxation object (with the exception of movable property, which belongs to depreciation groups 1 and 2 - subclause 7, clause 4, article 374 of the Tax Code of the Russian Federation).
Since 2019 the federal law dated 08/03/2018 N 302-FZ excluded movable property from the object of taxation on the property of organizations. Thus, from 2019, the movable property of the organization will not be subject to property tax. This also applies to movable property acquired before 2019. From 2019, only real estate is subject to property tax.
The same law N 302-FZ canceled, from 2019, the property tax exemption from movable property (clause 25, article 381 of the Tax Code of the Russian Federation) as it is unnecessary. The need for this benefit has disappeared, since movable property cannot, in principle, be taxed, since it does not belong to the object of taxation.
This exemption will also apply to concession agreements. A concession agreement is a form of partnership between the state and the private sector on mutually beneficial terms, where the government transfers part of its assets and services to the management in order to increase the efficiency of the economy.
Exemption of organizations from tax on all movable property is a measure to reduce the tax burden on entrepreneurs and is included in the state tax policy planned for the period from 2020 to 2021, the purpose of which is aimed at depreciation of the main capacities of organizations and a more accelerated introduction of the development of new technologies in the Russian industrial sectors.
There are very real and legal ways reducing the tax on property of organizations, and, without resorting to criminally punishable tricks and direct deception of the state, you only need to know about some of the intricacies of taxation and conflicts of existing legal acts, then you can come to a significant reduction in property taxation.
moving an asset to another company (or to an individual entrepreneur) that does not pay tax at all; does not pay it from a specific property or can take advantage of a tax exemption;
decrease in the value of property in accounting.
Options for legal reduction of the taxable base:
Due to the decommissioned raw material base, transferred to the needs of production. In any structural enterprise, the policy of writing off the costs of consumables is practiced, and various methods can be used: according to the first receipt method - the most expensive components are written off, based on the last delivery, using an average calculation of the cost of a certain group of materials. This methodology allows you to write off at the maximum cost of materials spent in production, as a result, the cost of manufactured products increases, and the amount of profit goes to minus. The balance sheet reflects a lower value of assets, which, of course, leads to a significant reduction in property tax.
Due to the revaluation of the value of fixed assets. Many enterprises optimize property taxation precisely according to this method, that is, they lead to the restoration market value main assets. But there is a certain degree of risk here: it is not realistic to establish the exact market price, since, for example, in different periods the same equipment can vary significantly in value. But if you take into account its lowest value in a certain period, then you can drastically reduce the value of all assets, however, it will be difficult to get by with the involvement of narrow valuation specialists. All this will reduce net asset enterprises, but there is another side of the coin in the form of distrust of investors and creditors. But the tax base will be significantly reduced.
Using the method of conservation of fixed assets. This method is applicable only in one case: when the existing assets are unsupportable tax burden, but it is not advisable to fully implement them, in the future they may become the main material resources. In this case, an order is issued by the management of the enterprise to freeze them, with mandatory notification tax authorities.
Reducing the base based on the inventory. If, during the audit, obsolete, unusable manufactured products, or technological equipment for the production of discontinued products are found, it is subject to write-off, that is, a reduction tax base.
Accounting for obsolete equipment. No one has been using typewriters or computers of the first releases for a long time, but they continue to remain on the balance sheet of the enterprise, therefore, they are subject to taxation. Identified office equipment that does not meet modern requirements can be written off, but in fact it will be possible to use it for some time, until it completely goes out of working order. Here you should deal with the execution of the act of disposal, with the simultaneous posting of valuable spare parts, thereby achieving the goal.
Ways to reduce property taxes may be as follows:
In the transfer part property rights a "subsidiary" company operating in tandem with the main enterprise.
Transition to a simplified form of taxation. But not every enterprise can use this method, but only those companies whose annual income does not exceed 15 million rubles.
Reducing costs, and as one of the ways - the purchase of equipment, a fleet of vehicles under a leasing scheme. One feature is visible here: all assets must be listed on the balance sheet of the lessor, otherwise it will not be possible to reduce the actual taxation.
It is allowed to reduce taxation for enterprises engaged in the processing and preservation of agricultural products by river or sea fishing and sea fishing, but on the condition that the share of proceeds from this activity exceeds 70% of the total profit of companies.
Taxation can also be exempted or significantly reduced for those enterprises and companies in which more than 50% of employees have the status of disabled in the state.
Similar concessions are granted to public organizations and cooperatives that involve the work of disabled people.
At the government level, the collection of property tax from companies belonging to a certain type has been completely abolished. economic activity:
Serving housing and communal services or cultural leisure centers.
Engaged in conservation of nature and the environment, fire safety population or civil security issues.
Sea vessels with nuclear type engines, pipelines of the main type, railway lines, public highways.
Technical means of satellite communication.
State lands.
A complete list of organizations and companies that can use preferential taxation (read - zero) is closed for publication, and can only be provided to the competent authorities at the request of the court.
Now only real estate will be taxed. As a result, companies got their hands on an effective tool tax planning. In this connection, now is the time to summarize the experience gained by companies in optimizing property tax. Indeed, in practice, quite a lot of ways have been developed to reduce the burden of this tax.
There are reasons to believe that it is possible not to pay property tax from the moment the inseparable improvements are created until the end of the lease agreement. Improvements increase the lessor's property tax base only after they are transferred to the lessor's balance sheet. The tenant does not pay tax, because he does not take them into account in accounting as a fixed asset.
The company leases real estate to a friendly counterparty. The lessee, in turn, makes capital investments in fixed assets with the consent of the lessor. According to the terms of the agreement, they must be accounted for on the balance sheet of the lessor. Civil law also says that such improvements are initially the property of the lessor (clause 4 of article 623 of the Civil Code of the Russian Federation).
However, the landlord does not accept them on his balance sheet until the end of the lease agreement, since he may simply be unaware that inseparable improvements have been made. The tenant, until the end of the contract, does not notify the landlord either about the volume of work performed or about their cost. In this case, the lease term can be arbitrarily long.
When the lease agreement ends, the inseparable improvements are transferred to the landlord, which is formalized by an act. On the date of the transfer act, the owner includes them in his fixed assets. And only from that moment begins to pay property tax.
In addition, when returning inseparable improvements, the tenant may well “forget” to transfer documents confirming the cost of the work to the owner. Therefore, the initial cost of the fixed asset will not increase, as will the property tax base.
In this case, the tax risks fall on the tenant. Since, according to the Ministry of Finance of Russia, from the moment the improvements are put into operation and until they are transferred to the lessor, the balance holder of completed capital investments is the lessee (letters dated 03.11.10 No. -05-01/46, dated 10/24/08 No. 03-05-04-01/37). And until the moment of retirement, he must take into account inseparable improvements on his balance sheet and pay property tax. It should be noted that by disposal officials mean the end of the lease agreement. A similar opinion is shared by the judges of the Supreme Arbitration Court of the Russian Federation (determination of March 26, 2012 No. VAC-2715/12).
There are two ways to avoid such claims. First of all, do not introduce inseparable improvements into operation until the end of the lease agreement. However, in this case, the parties to the lease agreement under the general regime lose the opportunity to amortize the cost of capital investments in tax accounting. Recall that, depending on whether the improvements are reimbursable or not, either the landlord or the tenant can do this.
Another way to reduce the risk is to make a tenant a company on a special regime, for example, on the simplified tax system with the base “income minus expenses”. Such a company will be released from the obligation to pay property tax (clause 2, article 346.11 of the Tax Code of the Russian Federation). At the same time, it has the right to take into account the costs of capital investments.
This scheme allows you to save property tax when accounting for objects that do not correspond to the characteristics of fixed assets (clause 4 PBU 6/01).
Company on common system acquires a building in progress or a dilapidated building with the intent to demolish it and build something else on its site. The company formalizes its intention by ordering the demolition or liquidation of property. At the same time, the facility is not put into operation, since one of the conditions of PBU 6/01 is not met - there is no ability to generate economic income in the future. Consequently, there is no object of taxation on property tax.
The Ministry of Finance of Russia recognizes that property not intended for use in entrepreneurial activity company is not recognized as an object of taxation (letter dated 22.04.08 No. 03-05-05-01/24). Arbitration courts also agree with this approach (decisions of the federal arbitration courts of the Volga region of February 20, 2012 No. A55-6362 / 2011 and the North Caucasus of October 13, 2011 No. A53-24208 / 2010 districts).
Real estate objects acquired for reconstruction with a view to subsequent resale are also not subject to taxation (letter of the Ministry of Finance of Russia dated June 23, 2009 No. 03-05-05-01 / 36, resolution of the Federal arbitration court Moscow District dated February 17, 2010 No. КА-А40/687-10). Judges come to a similar conclusion with respect to other real estate, which, due to objective reasons, cannot generate income for the company (decisions of the federal arbitration courts of the East Siberian districts dated January 21, 2010 No. A33-11830 / 2008, West Siberian districts dated April 9, 2010 No. A75-6674 / 2009 districts).
The scheme allows you not to pay property tax from the moment when the company ceases to use the objects in its business activities or plans to sell them.
The company decides to sell the property. However, finding a buyer can take a long time. Then, in order to avoid property tax losses, the company transfers it to the category of goods. Since the company has ceased to use the object in its activities and plans to sell it, it is no longer able to generate economic income in the future. This means that it does not meet the criteria of paragraph 4 of PBU 6/01.
In practice, there are examples when judges take the side of taxpayers. According to the arbitrators, the objects that the company ceases to use in its business activities do not meet the criteria for fixed assets. Therefore, they can be excluded from the composition of depreciable property and accounted for as goods for resale (decisions of the federal arbitration courts of the Volga region dated 01.27.09 No. A65-9168 / 2008, Central of 07.04.08 No. A48-3994 / 07-14 districts).
In another case, the judges pointed out that disputed objects were not used for a long time either in production, or for management needs, or for leasing, and were subsequently sold under a sale and purchase agreement. Therefore, the company rightfully excluded real estate from fixed assets (Resolution of the Federal Arbitration Court of the Volga District dated February 20, 2012 No. A55-6362 / 2011).
The amount of property tax depends on book value fixed assets and is able to increase with each purchase of additional assets or with their modernization. This makes it difficult for a considerable number of firms to pay large property taxes on time, creating gaps in business. Optimization of property tax is a challenge, as this payment is "direct". In other words, this tax cannot be reduced by certain deductions. We also emphasize that the list of beneficiaries on it is very limited.
When considered as an object of taxation vehicles, then, in addition to property tax, the organization must pay transport tax. So, there is a non-observance of the rights of taxpayers associated with double taxation of some objects.
Based on the foregoing, it turns out that the legal optimization of the organization's property tax today is the only effective way to reduce it.
In this case, taxpayers have several opportunities for optimization. Thanks to them, any enterprise can seriously reduce the tax burden.
In accounting, depreciation of fixed assets is charged in one of the following ways:
linear;
diminishing balance;
write-offs based on the sum of numbers of years of useful life;
write-offs in proportion to the volume of production.
Most often, accountants resort to the linear option, since it is much simpler and makes it possible to avoid the formation of a difference between the accounting and tax accounting. But if we consider it from the point of view of optimizing the property tax, this method turns out to be the most unsuccessful. With a factor of 2, the diminishing balance method will usually be much more profitable. Therefore, if you want to reduce property tax, calculate depreciation in each of the four methods presented and choose the most profitable one. But of course, linear method should be excluded only if found big difference in calculations.
When working under a simplified system, property tax and some other taxes are replaced single tax with the exception of retail premises, premises of business centers.
Companies often purchase fixed assets on credit. To optimize the property tax in such a situation, we recommend considering the option of concluding a leasing transaction. The fact is that it has significant advantages over bank loan. Accounting for the object on the balance sheet of the company that leases it will exempt you from tax for the entire duration of the contract. If the depreciation is fully accrued on the date you acquire title to the asset, you will in principle not have to pay this tax.
If an item is not fully depreciated, it is recorded at a residual value, which is obviously much lower than its original price. Placing a fixed asset on the balance sheet of the lessee allows the use of an accelerated depreciation rate of 3. This exemption also applies to objects that were initially recorded with the lessor and accepted on the balance sheet at their residual value at the end of the contract.
This option is considered one of the most time-consuming, therefore it is not often used to optimize property tax. The reason is that almost all existing benefits associated with the presence of specific (rather specific) types of property in the company or with the belonging of this enterprise to any industry and the use of property specifically for it. It turns out that optimization should be carried out in advance, even when creating a company and choosing a specific industry for it.
Also, such optimization is long-term in nature, because it will not be easy to reorient later, it will be expensive, and this procedure will take a lot of time. We emphasize that when choosing a field of activity, production, general economic issues are priority, while the possibility of tax optimization is only their addition. But it cannot be denied that the competent application of the benefits offered by the state to business can bring serious benefits.
Any company has a lot of movable objects, whose value is constantly declining. Therefore, obsolete, heavily devalued assets are revalued with the help of expertise in order to reduce property tax. At the same time, tax accounting will be maintained without changes, only the value of fixed assets reflected in the balance sheet will be reduced. This procedure is carried out once a year in relation to groups of homogeneous fixed assets.
In other words, all objects belonging to a certain group, for example, cars, should take part in it. According to the law, it will not be possible to overestimate one of them, while maintaining the previous value of the others. The company itself chooses a specific category of objects, based on economic feasibility. If the price of transport has fallen sharply, while real estate has grown, only cars are revalued, continuing to take into account buildings without changes.
In conclusion, it should be noted that changes in legislation will certainly have a positive effect on the renewal of fixed assets. But at the same time, one should not forget about the presence effective ways optimization of property taxes.
There is no longer any exemption for movable property in the Code. All companies now pay personal property tax from 2018. Property will be taxed at a rate of 1.1%. The tax itself is not an innovation, but before the amendments it was paid in a preferential regime. This benefit has been abolished since 2018.
Now the tax exemption will be considered by the regional authorities. If the subject of the Russian Federation adopted the law without amendments, then from 2018 all movable property in the company will be taxed. Maximum allowable tax rate equals 1.1%. Not higher than this level, the rest is at the discretion of the region.
The tax is paid by all legal entities that are on OSNO. Organizations on the simplified tax system and UTII have not paid, and will not pay it. This division is justified by the fact that the latter already pay real estate tax on cadastral value. So, they decided not to burden them with a tax on movable property.
From 2018, the tax on movable property in Moscow will be subject to amendments, that is, the benefits will remain the same. The same applies to the Nizhny Novgorod region. In September 2017, both regions adopted a law on the application of benefits in the territory of a constituent entity of the Russian Federation.
The deadlines for the payment of advance payments and the tax on movable property are set by the regional authorities. Accordingly, in different regions, such terms may vary.
Table 1. Regions with established tax exemption*
| Region | Companies | Property | Base |
|---|---|---|---|
| Vologodskaya Oblast | Those who invest in fixed assets while complying with the requirements of the regional property tax law | Law of the Vologda Oblast dated December 28, 2017 No. 4269-OZ | |
| Ivanovo region | All | Registered in 2013 and later | Law of the Ivanovo region dated December 11, 2017 No. 94-OZ |
| Kaliningrad region | Which carry out the activities listed in paragraph 10 of Article 4 of the Law of the Kaliningrad Region dated November 27, 2003 No. 336 | Registered in 2013 and later | Law of the Kaliningrad region dated November 28, 2017 No. 118 |
| Lipetsk region | All | Registered in 2013 and later | Law of the Lipetsk Region dated September 14, 2017 No. 106-OZ |
| Moscow region | All | Registered in 2013 and later | Law of the Moscow Region dated October 3, 2017 No. 159/2017-OZ |
| Nizhny Novgorod Region | Who do: - manufacturing industry; - scientific research and development; - road transportation of beneficiaries on regular routes |
Law of the Nizhny Novgorod Region dated November 8, 2017 No. 152-3 | |
| An institution created Nizhny Novgorod region or her municipalities funded by the regional local budget or territorial compulsory medical insurance fund | Registered in 2016 and later and not leased | ||
| The Republic of Buryatia | All | Railway rolling stock, production date - 2013 and later | |
| St. Petersburg | All | Registered in 2013 and later, no more than 3 years have passed from the date of issue | |
| Saratov region | All | Referred to the category of innovative high-performance equipment (clause 9, article 2 of the Law of the Saratov region dated November 24, 2003 No. 73-ZSO) | |
| Sverdlovsk region | Which are listed in paragraphs. 3 and par. 3 pp. 4 tbsp. 1 law | Registered from January 1, 2013, except for objects registered as a result of reorganization or liquidation and as a result of the transfer of property | Law Sverdlovsk region dated 07.12.17 No. 124-OZ |
| Smolensk region | Resident or investor | Acquired in the Smolensk region during the performance investment projects or contracts. Exception - some types of vehicles | Laws of the Smolensk region of 15.11. 2017 No. 137-zy dated 06.10.2017 No. 95-z |
| Chelyabinsk region | Which are subjects of small and medium-sized businesses, leasing companies. | Registered in 2013 and later | Law of the Chelyabinsk region dated December 27, 2017 No. 649-ZO |
| Chechen Republic | All | Registered in 2013 and later | Law of the Chechen Republic dated November 27, 2017 No. 45-rz |
| Chukotka Autonomous Okrug | Local governments and a number of public sector organizations | Registered in 2013 and later | Law of the Chukotka Autonomous Okrug dated December 19, 2017 No. 103-OZ |
| Yaroslavl region | All | Registered in 2016 and later |
Table 2. Regions with reduced rates
| Region | Bid, % | Companies | Property | Base |
|---|---|---|---|---|
| Astrakhan region | 0,5 | Those who produce hydrocarbons in the Russian sector of the Caspian Sea | Registered in 2013 and later | |
| Jewish Autonomous Region | 0,5 | All | Registered in 2013 and later | Law of the Jewish Autonomous Region dated November 30, 2017 No. 194-OZ |
| Kamchatka Krai | 0,6 | All | Registered in 2013 and later | Law of the Kamchatka Territory of October 2, 2017 No. 147 |
| Penza region | 0,55 | All | Registered in 2013 and later | Law of the Penza region dated December 20, 2017 No. 3127-ZPO |
| Ryazan Oblast | 0,6 | All | Registered in 2013 and later | Law of the Ryazan region dated November 27, 2017 No. 87-OZ |
| Tula region | 0,55 | All | Registered in 2013 and later | Law of the Tula region dated November 30, 2017 No. 82-ZTO |
| Tyumen region | 0,55 | All | Registered in 2013 and later | Law of the Tyumen region dated October 24, 2017 No. 74 |
Table 3. Who must pay property tax at the rate of 1.1 percent
| Region | Companies | Property | Base |
|---|---|---|---|
| Astrakhan region | Everyone except those who produce hydrocarbons in the Russian sector of the Caspian Sea | Registered in 2013 and later | Law of the Astrakhan region dated October 31, 2017 No. 60/2017-OZ |
| Vladimir region | All | Registered in 2013 and later | Law of the Vladimir region dated December 27, 2017 No. 135-OZ |
| Volgograd region | All | Registered in 2013 and later | Law of the Volgograd Region dated November 29, 2017 No. 116-OD |
| Kursk region | All | Registered in 2013 and later | Law of the Kursk region dated November 24, 2017 No. 78-ZKO |
| The Republic of Buryatia | All | Registered in 2013 and later, except for railway rolling stock | Law of the Republic of Buryatia dated October 10, 2017 No. 2568-V |
| St. Petersburg | All | Assets registered since 2013, except for those issued less than 3 years ago | Law of St. Petersburg dated November 29, 2017 No. 785-129 |
| Saratov region | All | All movable property registered since 2013, except for innovative high-performance equipment | Law of the Saratov region dated November 28, 2017 No. 112-ZSO |
| Sverdlovsk region | All | Registered in 2013 and later | Law of the Sverdlovsk Region dated December 7, 2017 No. 124-OZ |
| Republic of Tatarstan | All | Registered in 2013 and later | Law of the Republic of Tatarstan dated December 22, 2017 No. 97-ZRT |
| Khanty-Mansi Autonomous Okrug | All | Registered in 2013 and later | Law of the Khanty-Mansiysk Autonomous Okrug dated December 20, 2017 No. 92-oz |
| Yaroslavl region | All | Registered in 2013-2015 | Law of the Yaroslavl region dated October 31, 2017 No. 44-z |
AT tax code The Russian Federation introduced amendments that divided movable property into two categories - taxable and non-taxable. So, until 2018, property included in the first and second depreciation groups of the Classifier of fixed assets was not taxed. These fixed assets did not fall under the taxable base.
Movable property acquired in early 2013 continued to be taxed. That fixed asset, which was registered later, fell under the exemption and was exempt from tax.
Important: if a legal entity acquires a fixed asset after a decision on the liquidation / reorganization of a company, or if movable property is transferred by interdependent persons, this does not exempt from paying tax.
These rules were in effect until the end of 2017. From 01/01/2018, the tax on movable property will be paid in a new way. Before moving on to the topic of changes in the law, the very concept of “movable property” should be defined.
