Taxation of government institutions. Tax accounting of government institutions The procedure for calculating tax and advance payments
Tax Code of the Russian Federation. In the article we will consider the main provisions of tax legislation, as well as the procedure for reflecting calculations for this tax in budget accounting.
Land tax refers to local taxes. In accordance with paragraph 1 of Art. 389 of the Tax Code of the Russian Federation, the object of taxation is land plots located within the municipality on the territory of which the tax has been introduced.
The following are not recognized as an object of taxation (clause 2 of Article 389 of the Tax Code of the Russian Federation):
Land plots withdrawn from circulation or limited in circulation in accordance with the legislation of the Russian Federation;
Land plots limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage, museum reserves;
Forest fund lands;
Land plots limited in circulation, occupied by state-owned water bodies as part of the water fund;
Land plots included in the common property of an apartment building.
Tax base
The tax base is determined from the cadastral value of land plots recognized as an object of taxation as of January 1 of the year, which is the tax period (clause 1 of Article 390, clause 1 of Article 391 of the Tax Code of the Russian Federation).
The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation.
In relation to a land plot formed during the tax period, the tax base is determined as its cadastral value on the day of entering information about it into the Unified State Register of Real Estate (USRN).
The tax base for a land plot located on the territories of several municipalities is determined for each municipality.
Changes in the cadastral value of a land plot during a tax period are not taken into account when determining the tax base in this and previous tax periods.
When calculating land tax in the event of a change in the category of land and (or) the type of permitted use of a land plot, one should be guided by the explanations of the Federal Tax Service given in Letter No. BS-4-21/7402@ dated April 19, 2017, which states that in such circumstances not only the size of the land tax rate, but also the value of the cadastral value of the land tax.
Tax officials clarified that when calculating land tax for a specific tax period, a tax rate must be applied corresponding to the cadastral value of the land plot, determined as of January 1 of this tax period.
Changes in the cadastral value of land plots that occurred in the current tax period can only be taken into account starting from the next tax period.
Changes in the cadastral value of a land plot due to the correction of errors are taken into account when determining the tax base starting from the tax period in which the erroneously determined cadastral value was applied.
In the event of a change in the cadastral value of a land plot by decision of the commission for resolving disputes on the results of determining the cadastral value or by a court decision, information on the cadastral value established by the decision of the said commission or a court decision is taken into account when calculating the tax base starting from the tax period in which the corresponding application for revision of the cadastral value, but not earlier than the date of entry into the Unified State Register of the cadastral value, which was the subject of a challenge.
Similar explanations are given in the Letter of the Ministry of Finance of the Russian Federation dated 04.24.2017 N 03-05-04-02/24445, communicated by the Letter of the Federal Tax Service of the Russian Federation dated 04.26.2017 N BS-4-21/7937.
Taxpayer organizations determine the tax base independently on the basis of information from the Unified State Register of Real Estate on each land plot owned by them by right of ownership or right of permanent (perpetual) use.
Tax period and tax rates
Tax period. In accordance with paragraph 1 of Art. 393 of the Tax Code of the Russian Federation, the tax period is a calendar year.
Reporting periods for taxpayer organizations are the first, second and third quarters of the calendar year (clause 2 of Article 393 of the Tax Code of the Russian Federation).
When establishing a tax, the representative body of a municipal formation has the right not to establish a reporting period (clause 3 of Article 393 of the Tax Code of the Russian Federation).
Tax rate. According to paragraph 1 of Art. 394 of the Tax Code of the Russian Federation, tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol). This article of the tax code provides for restrictions that local authorities must take into account when setting land tax rates.
In particular, they should not exceed:
0.3% in relation to land plots classified as agricultural lands or lands within agricultural use zones in populated areas and used for agricultural production.
0.3% in relation to land plots limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs. For example, such restrictions apply to land plots provided by the Federal State Institution participating in the implementation of tasks assigned to the troops of the National Guard of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation dated 04/05/2017 N 03-05-04-02/19881);
1.5% for other land plots.
It is allowed to establish differentiated tax rates depending on the categories of land and (or) permitted use of the land plot, as well as depending on the location of the object of taxation in relation to municipalities included in the intracity territory of the federal city of Moscow as a result of changes in its borders, in the event if, in accordance with the law of the federal city of Moscow, land tax is classified as a source of income for the budgets of the specified municipalities (clause 2 of Article 394 of the Tax Code of the Russian Federation).
If tax rates are not determined by regulatory legal acts of representative bodies of municipalities, taxation is carried out at the tax rates specified in paragraph 1 of Art. 394 of the Tax Code of the Russian Federation (clause 3 of Article 394 of the Tax Code of the Russian Federation).
Tax benefits
From the list of organizations that are exempt from taxation in accordance with Art. 395 of the Tax Code of the Russian Federation, we can highlight:
Organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions;
Organizations owning land plots occupied by public public roads;
Organizations that are residents of the special economic zone, with the exception of the organizations specified in clause 11 of Art. 395 of the Tax Code of the Russian Federation, - in relation to land plots located on the territory of a special economic zone, for a period of five years from the month in which ownership rights to each land plot arose;
Organizations recognized as management companies in the Skolkovo innovation center - in relation to land plots that are part of the territory of the Skolkovo innovation center and provided (acquired) for the direct performance of the functions assigned to these organizations in accordance with Federal Law of September 28, 2010 N 244-FZ;
Shipbuilding organizations that have the status of a resident of an industrial-production special economic zone - in relation to land plots occupied by buildings, structures, and structures for production purposes owned by them and used for the construction and repair of ships, from the date of registration of such organizations as a resident of a special economic zone economic zone for a period of 10 years;
Organizations - participants in the free economic zone - in relation to land plots located on the territory of the free economic zone and used for the purpose of fulfilling the agreement on the implementation of activities in the free economic zone, for a period of three years from the month of the emergence of ownership of each land plot.
Due to the fact that land tax is a local tax, it is established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of settlements (municipal districts), city districts on taxes and is required to be paid in the territories of the corresponding municipalities. The same regulations may also establish tax benefits, the grounds and procedure for their application, including the amount of tax-free amounts for certain categories of taxpayers (clause 2 of Article 387 of the Tax Code of the Russian Federation). That is, benefits for government institutions can be established at the local level.
It should be noted that the representative bodies of municipalities do not have the right to cancel tax benefits for land tax established in Chapter. 31 "Land tax" of the Tax Code of the Russian Federation. Such clarifications are given in Letter of the Ministry of Finance of the Russian Federation dated 08.08.2012 N 03-05-06-02/55.
Procedure for calculating tax and advance payments
Taxpayer organizations calculate the amount of tax (the amount of advance tax payments) independently (clause 2 of Article 396 of the Tax Code of the Russian Federation).
Tax calculation. The tax amount is calculated at the end of the tax period as a percentage of the tax base corresponding to the tax rate (clause 1 of Article 396 of the Tax Code of the Russian Federation). The calculation can be expressed by the formula:
Amount of land tax, rub.;
Cadastral value of the land plot, rub.;
Tax rate, %.
The amount of tax payable to the budget at the end of the tax period is determined by taxpayer organizations as the difference between the amount of tax calculated using the above formula and the amounts of advance tax payments payable during the tax period (clause 5 of Article 396 of the Tax Code of the Russian Federation) .
Calculation of advance payments. Taxpayers for whom the reporting period is defined as a quarter calculate the amounts of advance tax payments after the first, second and third quarters of the current tax period as 1/4 of the corresponding tax rate of the percentage of the cadastral value of the land plot as of January 1 of the tax year period (clause 6 of article 396 of the Tax Code of the Russian Federation).
Amount of advance payment for land tax, rub.;
Amount of land tax, rub.
In the event that a taxpayer acquires (terminates) during the tax (reporting) period the right of ownership (permanent (perpetual) use) to a land plot (its share), the calculation of the amount of tax (the amount of the advance tax payment) in relation to this land plot is carried out taking into account the coefficient , defined as the ratio of the number of full months during which this land plot was owned (permanent (perpetual) use) by the taxpayer to the number of calendar months in the tax (reporting) period (clause 7 of Article 396 of the Tax Code of the Russian Federation).
If the right of ownership (permanent (perpetual) use) to a land plot arises or terminates within a month, the following accounting procedure applies in the calculation of the current month:
If such a right arose before the 15th day or ceased after the 15th day, then the month is taken into account in full;
If such a right arises after the 15th day or terminates before the 15th day of the current month, then the month is not taken into account.
Pay attention! When establishing a tax, the representative body of a municipal entity has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period (clause 9 of Article 396 of the Tax Code of the Russian Federation).
Procedure and deadlines for paying taxes and advance payments
The tax and advance payments on it are paid by organizations to the budget at the location of land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation (clause 3 of Article 397 of the Tax Code of the Russian Federation).
Tax return
Taxpayer organizations, after the expiration of the tax period, submit a tax return on land tax to the tax authority at the location of the land plot (clause 1 of Article 398 of the Tax Code of the Russian Federation).
As already mentioned, the deadline for its submission is February 1 of the year following the expired tax period (clause 3 of Article 398 of the Tax Code of the Russian Federation).
Currently, the form and format for submitting a tax return are in effect, approved by Order of the Federal Tax Service of the Russian Federation dated October 28, 2011 N ММВ-7-11/696@.
In addition, a draft of a new order has been prepared, which contains the land tax declaration form, the format for its electronic submission and the procedure for filling it out.
Example
A land plot, the cadastral value of which is 1,500,000 rubles, was transferred to a government institution on the right of permanent (perpetual) use. The entry into the Unified State Register was made on March 10, 2017. The institution performs defense and security functions. The tax rate for land tax is set at 0.3%. Municipal legislation provides for advance payments of taxes.
The calculation of the tax and reflection of its accrual and payment will be as follows: The amount of the advance payment for the 2nd and 3rd quarters will be 1,125 rubles. (RUB 1,500,000 x 0.3% x 1/4).
The amount of the advance payment for the 1st quarter will be 375 rubles. (RUB 1,125 / 3 months), since in this quarter only the month in which the right to use the corresponding land plot arose is taken into account. It is taken in its entirety due to the fact that the corresponding right arose on the 10th day of the current month (before the 15th day).
Let's summarize the main points. If a government institution has land plots with the right of permanent (perpetual) use, then it is a payer of land tax. The land tax itself refers to local taxes, and in connection with this, tax rates and tax benefits for taxpayers are established by municipal legislation. Tax rates have been established for certain categories of land, which cannot be changed upward at the municipal level. The institution calculates the tax amount independently. Advance payments and the tax itself are subject to payment to the local budget in accordance with the tax return.
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L.A. Opalskaya
1. Payers of land tax
Based on paragraph 1 of Art. 388 of the Tax Code of the Russian Federation (TC RF), payers of land tax include, among other things, budgetary institutions that own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. In accordance with paragraph 1 of Art. 131 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation), the above rights, their occurrence, transition and termination are subject to state registration. Based on clause 2 of Art. 8 of the Civil Code of the Russian Federation, these rights arise from the moment of state registration, unless otherwise provided by law. Documents on state registration of rights are the basis for levying land tax.
When transferring property to a budgetary institution for permanent (indefinite) use on the basis of acts of state authorities or local governments issued before the entry into force of the Federal Law of July 21, 1997 N 122-FZ "On state registration of rights to real estate and transactions with it" , information about existing rights to land plots is determined on the basis of government acts, certificates and other documents certifying rights to land and issued to individuals or legal entities before the entry into force of the above Law (letter of the Ministry of Finance of Russia dated February 18, 2008 N 03-05-05- 02/07).
Bodies maintaining the state land cadastre and bodies involved in state registration of rights to real estate and transactions with it provide information to the tax authorities in accordance with tax legislation.
Bodies maintaining the state land cadastre and municipal bodies annually before February 1 of the year that is the tax period are required to report to the tax authorities at their location information about land plots as of January 1 of the year that is the tax period, according to forms approved by the Ministry of Finance Russia.
Based on the results of the state cadastral valuation of land, the cadastral value of land plots as of January 1 of the calendar year is brought to the attention of taxpayers in the manner determined by the Government of the Russian Federation no later than March 1 of this year.
Based on clause 3 of the Decree of the Government of the Russian Federation dated August 25, 1999 N 945, the results of the state cadastral valuation of land are approved by the executive authorities of the constituent entities of the Russian Federation on the proposal of the territorial bodies of Rosnedvizhimost. According to the letter of the Ministry of Finance of Russia dated October 22, 2008 N 03-05-04-02/65, since the regulatory legal acts of the executive authorities of the constituent entities of the Russian Federation on the approval of the results of the state cadastral valuation of land regulate land, and not tax relations, the above acts do not relate to regulatory legal acts on taxes and fees and, therefore, they are not subject to the provisions of Art. 5 of the Tax Code of the Russian Federation, which deals with the operation of legislative acts on taxes and fees over time. This position is also reflected in the ruling of the Supreme Court of the Russian Federation dated December 9, 2002 N 18-G02-12.
When applying the results of the state cadastral valuation of land for the purposes of imposing land tax, budgetary institutions must take into account those provided for in Art. 396 of the Tax Code of the Russian Federation, the obligation of the bodies maintaining the state land cadastre to submit information about land plots to the tax authorities before February 1 of the year that is the tax period, and the right of taxpayers to receive information about the cadastral value of land as of January 1 of the calendar year before March 1 of this year .
Taking into account the above, and also taking into account the emerging judicial and arbitration practice (in particular, the determination of the Supreme Arbitration Court of the Russian Federation dated February 20, 2008 N 17854/07, the resolution of the FAS Volga District dated September 11, 2007 N A12-12852/06), when determining the tax base for the current tax period for land tax, tax authorities must apply the cadastral value of land plots, information about which was provided before March 1 of the current tax period.
2. Object of taxation
The object of land tax is land plots located within the municipality on whose territory the tax is introduced.
Certain land plots are not recognized as an object of taxation in accordance with paragraph 2 of Art. 389 of the Tax Code of the Russian Federation, namely:
Land plots withdrawn from circulation in accordance with the law, including those provided to ensure defense, security and customs needs;
Land plots that are occupied by particularly valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage;
Land plots from the forest fund lands;
Land plots occupied by state-owned water bodies as part of the water fund.
3. Tax base
The tax base for land tax is determined as the cadastral value of land plots.
Based on Art. 66 of the Land Code of the Russian Federation, in order to establish the cadastral value of land plots, a state cadastral valuation of land is carried out in accordance with Decree of the Government of the Russian Federation dated 04/08/2000 N 316 “On approval of the Rules for conducting state cadastral valuation of land”. The executive authorities of the constituent entities of the Russian Federation approve the average level of cadastral value for the municipal district (urban district).
The tax base is determined separately for each land plot as its cadastral value as of January 1 of the year that is the tax period.
If a land plot is located on the territory of several municipalities, the tax base is calculated for each municipality as a share of the cadastral value of the entire land plot, proportional to the above-mentioned share of the land plot.
In relation to land plots that are in common shared ownership, the tax base is established in proportion to their share in the common shared ownership. If the land plot is in common joint ownership, then the tax base is determined in equal shares for each owner.
Separately in paragraph 3 of Art. 392 of the Tax Code of the Russian Federation provides for the procedure for determining the tax base for land plots acquired together with real estate.
Budgetary organizations determine the tax base independently on the basis of information from the state land cadastre about each land plot owned by them by right of ownership or right of permanent (perpetual) use.
Municipal authorities whose representative bodies introduced land tax as of January 1 of the year that is the tax period (letter of the Ministry of Finance of Russia dated April 29, 2008 N 03-05-) must submit to the tax authorities information about land plots recognized as subject to land tax. 04-02/29).
4. Procedure for calculating land tax
The amount of land tax is calculated at the end of the tax period as a percentage of the tax base corresponding to the tax rate.
Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:
0.3% - in relation to land plots classified as agricultural lands or lands within agricultural use zones in settlements and used for agricultural production, as well as occupied by housing stock and engineering infrastructure facilities of the housing and communal services complex (except for the share in the right on a land plot belonging to an object not related to the housing stock and the engineering infrastructure of the housing and communal complex) or acquired (provided) for housing construction;
1.5% - in relation to other land plots.
Tax rates in Moscow are provided for in Art. 2 of the Moscow Law of November 24, 2004 N 74 “On Land Tax” and are:
0.3% of the cadastral value of the plot - in relation to land plots classified as lands within agricultural use zones in Moscow and used for agricultural production, land plots provided for personal subsidiary and dacha farming, gardening, truck farming or livestock farming, as well as land plots provided for the operation of sports facilities, including sports facilities used in accordance with their intended purpose;
0.1% of the cadastral value of the site - in relation to land plots occupied by parking lots for long-term storage of individual vehicles and multi-storey parking garages, housing stock and engineering infrastructure facilities of the housing and communal services complex (except for the share in the right to a land plot attributable to the object , not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or provided for housing construction;
1.5% of the cadastral value of the plot - in relation to other land plots.
If the reporting period for land tax is a quarter, then the amount of advance payments for the tax is determined at the end of the 1st, 2nd and 3rd quarters of the current tax period as one-fourth of the corresponding tax rate as a percentage of the cadastral value of the land plot as of January 1 of the year that is the tax period.
The amount of land tax payable to the budget at the end of the tax period is established as the difference between the amount of this tax calculated in accordance with the calculation and the amounts of advance payments for land tax payable during the tax period.
In the event of the emergence (termination) during the tax (reporting) period of the right of ownership [permanent (perpetual) use, lifelong inheritable possession] to a land plot (its share), the calculation of the amount of land tax (the amount of the advance payment for this tax) in relation to this land plot is carried out taking into account a coefficient defined as the ratio of the number of full months during which a given land plot was owned [permanent (perpetual) use, lifelong inheritable possession] to the number of calendar months in the tax (reporting) period.
If the emergence (termination) of the above rights occurred before the 15th day of the corresponding month inclusive, the month in which these rights arose is taken as a full month. If the emergence (termination) of the above rights occurred after the 15th day of the corresponding month, the month of termination of these rights is taken as the full month.
The representative body of a municipal formation [legislative (representative) government bodies of federal cities of Moscow and St. Petersburg], when establishing land tax, has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period. The Moscow Law “On Land Tax” does not provide for such a right.
Many questions arise for budgetary institutions when calculating land tax in the situation of transferring land plots during the tax (reporting) period from one category of land to another or changing the type of permitted use of a land plot.
The letter of the Ministry of Finance of Russia dated 07/09/2008 N 03-05-04-02/40 determines that for tax purposes in the corresponding tax period, the cadastral value of land is applied according to the assessment determined as of January 1 of the calendar year, which is the tax period.
Therefore, if the legal owner of the land plot does not change during the tax period, then when the type of permitted use of the land plot and its cadastral value changes during the tax (reporting) period, for tax purposes during this tax (reporting) period, the cadastral value and the land tax rate should be applied based on from data from the state land cadastre (state cadastre of real estate) and documents for the land plot valid as of January 1 of the tax period.
If the legal holder of a land plot changes during the tax period, for tax purposes in the period from the date of state registration of rights until the end of the tax period in relation to the acquired land plot, the cadastral value of the land plot and the land tax rate must be applied in accordance with the information about the land plot specified in state land cadastre (state cadastre of real estate) and documents submitted for state registration of rights to a land plot, and the issued certificate of state registration of rights on the date of state registration of rights.
5. Tax benefits
Land tax benefits according to Art. 395 of the Tax Code of the Russian Federation establishes:
To organizations and institutions of the penal system of the Ministry of Justice of Russia - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions;
Organizations - in relation to land plots occupied by public state highways;
Religious organizations - in relation to land plots owned by them on which buildings, structures and structures for religious and charitable purposes are located;
All-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80% - in relation to land plots used by them to carry out their statutory activities;
Organizations whose authorized capital consists entirely of contributions from the above-mentioned all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25% - in relation to land plots used by them for the production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services);
Institutions, the only owners of whose property are all-Russian public organizations of disabled people - in relation to land plots used by them to achieve educational, cultural, medical, health, physical education, sports, scientific, information and other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents;
Organizations of folk artistic crafts - in relation to land plots located in places of traditional existence of folk artistic crafts and used for the production and sale of folk artistic crafts;
Organizations - residents of the special economic zone - in relation to land plots located on the territory of the special economic zone, for a period of five years from the moment the ownership of each land plot arises.
Additional tax benefits are provided for in Art. 3.1 of the Moscow Law “On Land Tax” (as amended on July 16, 2008 N 36) for certain categories of organizations, namely:
For public authorities of the city of Moscow and local governments of intra-city municipalities in Moscow - in relation to land plots used by them to directly perform the functions assigned to them;
For institutions of education, healthcare, culture, social security, physical culture and sports, financed from the federal budget, the budget of the city of Moscow, as well as from trade unions - in relation to land plots provided for the provision of services in the field of education, healthcare, culture , social security, physical education and sports;
For public institutions of the city of Moscow, created by decisions of the Moscow Government and financed from the budget of the city of Moscow - in relation to land plots provided for the direct performance of the functions assigned to them;
For organizations - in relation to public land plots occupied by squares, streets, driveways, highways, embankments, squares, boulevards, closed reservoirs, beaches;
For state scientific centers, as well as scientific organizations carrying out research and development work at the expense of budget funds, funds of the Russian Foundation for Basic Research and the Russian Fund for Technological Development - in relation to land plots used by them for the purposes of scientific activity;
For institutions and organizations engaged in the protection, maintenance and use of specially protected natural areas - in relation to land plots provided to them on the right of permanent (indefinite) use, classified as specially protected natural areas in accordance with the Law of Moscow dated September 26, 2001 N 48 “On specially protected natural areas in the city of Moscow” and included in the state cadastre of specially protected natural areas in Moscow, occupied by national, natural, natural-historical, ecological, dendrological parks, nature reserves, natural monuments, protected areas, botanical gardens , urban forests, water protection zones;
For bodies of the judicial system, including justices of the peace, prosecutors, internal affairs bodies - in relation to land plots provided for the direct performance of the functions assigned to them;
For fire protection bodies, divisions and organizations - in relation to land plots provided for the direct performance of the functions assigned to them;
For homeowners' associations, housing cooperatives, housing construction cooperatives and other specialized consumer cooperatives created to meet the housing needs of citizens - in relation to land plots used by them to achieve statutory goals in accordance with the Housing Code of the Russian Federation.
In the event of the emergence (termination) during the tax (reporting) period of the right to a tax benefit, the calculation of the amount of land tax (the amount of the advance tax payment) in relation to the land plot for which the right to a tax benefit is granted is carried out taking into account a coefficient defined as the ratio of the number full months during which there is no tax benefit, to the number of calendar months in the tax (reporting) period. In this case, the month in which the right to a tax benefit arises, as well as the month in which the above right is terminated, is taken as a full month.
6. Tax period
The tax period for land tax is the calendar year, the reporting periods are the first, second and third quarters of the calendar year.
When establishing a land tax, the representative body of a municipal formation [legislative (representative) government bodies of federal cities of Moscow and St. Petersburg] has the right not to provide for a reporting period. The Moscow Law “On Land Tax” establishes both tax and reporting periods in the general manner provided for by the Tax Code of the Russian Federation.
7. Procedure and deadlines for paying land tax
Land tax and advance payments thereon are subject to payment in the manner and within the time limits established by the regulatory legal acts of the representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg). At the same time, as defined in clause 3 of Art. 398 of the Tax Code of the Russian Federation, the deadline for payment of land tax cannot be set earlier than February 1 of the year following the expired tax period.
Calculations of the amounts of advance payments for land tax are submitted during the tax period no later than the last day of the month following the expired reporting period.
Land tax and advance payments on it are paid to the budget at the location of the land plots recognized as the object of taxation.
8. Tax return
The tax return for land tax is submitted after the tax period to the tax authority at the location of the land plot.
Budgetary organizations that pay advance payments for land tax during the tax period submit, at the end of the reporting period, to the tax authority at the location of the land plot a tax calculation for advance payments of tax.
Budgetary organizations classified as the largest taxpayers submit tax returns (calculations) to the tax authority at the place of registration as the largest taxpayers.
The forms of the tax return for land tax (hereinafter referred to as the declaration) and the tax calculation for advance payments for land tax (hereinafter referred to as the calculation for advance payments) were approved by Order of the Ministry of Finance of Russia dated September 16, 2008 N 95 (applicable from January 1, 2009).
If an organization has several taxable objects located on the territory of one municipality (federal cities of Moscow or St. Petersburg), for each taxable object [the share of a land plot located within the boundaries of the municipality (federal cities of Moscow or St. Petersburg), share in the right to a land plot] a separate sheet of Section 2 of the declaration and a separate sheet of Section 2 of the Calculation of advance payments are filled out, including for each share in the right to a land plot attributable to an object not related to the housing stock and housing engineering infrastructure facilities -municipal complex.
The declaration is completed in relation to the amounts of land tax and advance payments on it, subject to payment to the budget according to the appropriate code(s) according to OKATO of the municipality. At the same time, the declaration submitted to the tax authority indicates the amounts of land tax, the OKATO codes of which correspond to the territories of municipalities subordinate to this tax authority.
If an organization does not recognize all land plots as subject to land tax, then they do not have an obligation to pay this tax. Consequently, the organization does not have an obligation to submit a declaration (calculations for advance payments) (letter of the Ministry of Finance of Russia dated March 17, 2008 N 03-05-04-02/20).
If a budget organization has the right of permanent (indefinite) use of land plots, some of which are not recognized as subject to land tax on the basis of subparagraph 2 of paragraph 2 of Art. 389 of the Tax Code of the Russian Federation, then, on the basis of the letter of the Ministry of Finance of Russia dated March 14, 2008 N 03-05-05-02/13, the organization is obliged to submit to the tax authorities a declaration (calculations for advance tax payments) in relation to land plots recognized as an object of taxation. At the same time, the declaration (in calculations for advance payments) does not include information about land plots that are not recognized as subject to land tax.
9. Reflection of land tax payment in budget accounting
On the basis of the Federal Law of July 24, 2007 N 198-FZ “On the federal budget for 2008 and for the planning period of 2009 and 2010,” the allocation of budget funds for the payment of land tax is provided for the main managers of federal budget funds and budgetary institutions under their jurisdiction. Calculation of the volume of financing of the above-mentioned expenses should be made in accordance with clause 10 of the Decree of the Government of the Russian Federation of November 14, 2007 N 778 “On measures to implement the Federal Law “On the Federal Budget for 2008 and for the planning period of 2009 and 2010””, in accordance with in which the volume of allocations required by budgetary institutions was determined on the basis of the consolidated registers presented in 2007 by the main managers of federal budget funds for the calculation of corporate property tax and land tax for 2008 and information from the Federal Tax Service of Russia on the amounts of actually accrued and paid taxes for the first quarter of 2008 for budgetary institutions included in the registers. This procedure should be applied in a similar manner to subsequent planning periods.
Based on Order of the Ministry of Finance of Russia dated August 24, 2007 N 74n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation,” the payment of taxes and fees to budgets of all levels, included in expenses, is reflected under Art. 290 "Other expenses" classification of operations of the general government sector.
The procedure for reflecting the payment of land tax in budget accounting is determined by the Instructions on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n.
The reflection of operations for the calculation and payment of land tax depends on the use of the land plot in budgetary activities or in income-generating activities:
For budgetary activities:
Debit |
Credit |
||
Land tax accrued |
140101290 "Other expenses" |
130305730 "Increase in accounts payable for other payments to the budget" |
|
|
130305830 "Reduction of accounts payable for other payments to the budget" |
130405290 "Settlements for payments from the budget with bodies organizing the execution of budgets for other expenses" |
For income-generating activities:
Debit |
Credit |
||
Land tax accrued |
210604340 "Increase in the cost of manufacturing materials, finished products (works, services)" |
230305730 "Increase in accounts payable for other payments to the budget" |
|
Land tax transferred to the budget |
230305830 "Reduction of accounts payable for other payments to the budget" |
220101610 "Disposal of institution funds from bank accounts" |
|
Simultaneous reflection on the off-balance sheet account according to KOSGU 290 “Other expenses” |
18 "Removal of funds from bank accounts of the institution" |
When paying land tax from budget funds, the institution often does not have enough funds to transfer the tax.
To resolve the issue of granting a deferment for the payment of land tax, budgetary institutions must be guided by clause 2.2 of the order of the Federal Tax Service of Russia dated November 21, 2006 N SAE-3-19/798 “On approval of the Procedure for organizing work on providing a deferment, installment plan, investment tax credit for the payment of taxes and fees", which establishes that if a taxpayer applies for a deferment or installment plan on the grounds specified in subparagraph 2 of paragraph 2 of Art. 64 of the Tax Code of the Russian Federation, namely due to a delay in funding from the budget or payment for a completed government order, a document is submitted confirming the existence of the relevant grounds.
In accordance with letter of the Ministry of Finance of Russia dated 01.08.2006 N 02-03-09/2075, tax authorities, when granting a deferment in the payment of corporate property tax and land tax due to a delay in financing on the basis provided for in subparagraph 2 of paragraph 2 of Art. 64 of the Tax Code of the Russian Federation, must take into account letters of guarantee from the main managers of federal budget funds.
The offset of the overpayment of tax (fee) against future payments is made on the basis of a written application (clause 4 of Article 78 of the Tax Code of the Russian Federation), and the tax authority makes the offset towards repayment of the arrears independently. However, in this case, the organization has the right to submit an application for offset (clause 5 of Article 78 of the Tax Code of the Russian Federation).
The tax period for land tax is a calendar year. Therefore, you will pay land tax for 2016 only in 2017. However, land tax is local. And in a municipality, local legislation may establish reporting periods - I, II and III quarters.
Then, during 2016, the institution will have to calculate and transfer to the budget advance payments for land tax (Article 393 of the Tax Code of the Russian Federation). Our article will help you decide whether you need to pay land tax at all and, if so, how to calculate it.
T1M23S Calculation of land tax in an institution 2016-10-17 true
Who must pay land tax in 2016
Payers of land tax are all organizations that own a land plot by right of ownership and permanent (perpetual) use. For land plots under the right of gratuitous fixed-term use or lease, land tax does not need to be calculated and paid (Articles 388, 389 of the Tax Code of the Russian Federation).
Attention: ownership of land and the right of permanent (indefinite) use of land are subject to state registration (Article 25 of the Land Code of the Russian Federation). Accordingly, the payer of land tax is a person who is indicated in the Unified State Register of Rights to Real Estate and Transactions with It as having the right of ownership or the right of permanent (perpetual) use of the corresponding land plot. The obligation to pay land tax arises from the moment of registration of one of the named rights to a land plot, that is, making an entry in the register. And it terminates from the day an entry is made in the register about a person’s right to the corresponding land plot.
Since, as a general rule, property in budgetary institutions cannot be owned (only under the right of operational management), then in relation to institutions we are mainly talking about the right of permanent (perpetual) use. Land plots are provided to state and municipal institutions for permanent (indefinite) use. In particular, land plots located in the treasury (the owner of which is the Russian Federation, a subject of the Russian Federation or a municipal entity), not transferred to an institution for use with the appropriate rights, are not subject to land tax.
What you need to calculate land tax
To calculate land tax, you must do the following:
- determine the object of taxation;
- find out whether it is possible to apply tax benefits in your specific situation;
- determine the tax base;
- find out the tax rate;
- directly calculate the tax amount;
- complete the calculation using an accounting certificate (f. 0504833).
What is recognized as the object of taxation for land tax
The object of taxation for land tax is land plots located within the municipality (the cities of Moscow and St. Petersburg), on the territory of which this tax was introduced (Article 389 of the Tax Code of the Russian Federation).
The areas specified in paragraph 2 of Article 389 of the Tax Code of the Russian Federation are not recognized as objects of taxation. In particular, these are:
land plots withdrawn from circulation (listed in paragraph 4 of Article 27 of the Land Code of the Russian Federation) (for example, plots occupied by federally owned buildings, structures and structures in which the Armed Forces of the Russian Federation and military courts are located for permanent activities);
land plots limited in circulation (plots occupied by particularly valuable objects of cultural heritage of the peoples of Russia, objects from the World Heritage List, historical and cultural reserves, objects of archaeological heritage);
areas from the forest fund lands;
areas occupied by state-owned water bodies as part of the water fund.
It should be noted: the fact of the emergence of a taxable object (land plot) is not related to accounting data. Thus, an institution may not have a land plot on its balance sheet (it will be listed only with the right of permanent (perpetual) use), but be a payer of land tax.
Who can apply land tax benefits
Some organizations are completely exempt from paying land taxes. These include, for example:
establishment of the penal system of the Ministry of Justice of Russia in relation to areas provided for the performance of assigned functions;
organizations - in relation to areas occupied by public state roads.
The full list of beneficiaries is given in Article 395 of the Tax Code of the Russian Federation. The list is quite extensive.
Local legislation may also stipulate other categories of payers who may be exempt from land tax in one form or another (clause 2 of Article 387 of the Tax Code of the Russian Federation).
So, for example, according to Moscow Law No. 74 dated November 24, 2004, land plots of budgetary institutions within the city of Moscow are exempt from taxation if they are provided for the provision of services in the field of:
education, healthcare, culture;
social security;
physical culture and sports.
To apply the benefits in any case, you must have the appropriate supporting documents.
How to determine the base for calculating land tax
The tax base for land tax is determined as the cadastral value of the land plot, established as of January 1 of the reporting year. In a situation where a land plot is formed during the reporting year, for calculation it is necessary to take the cadastral value as of the date of registration of this plot for cadastral registration (clause 1 of Article 391 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 30, 2011 No. 03-05-05- 02/61).
In cases where the cadastral value of the land has not been determined, the standard price of the land may be applied (clause 13 of Article 3 of the Federal Law of October 25, 2001 No. 137-FZ).
If a land plot has neither a cadastral nor a standard value determined, then in relation to such a plot there is no tax base for calculating land tax.
The institution must independently determine the cadastral value for calculating land tax (clause 3 of Article 391 of the Tax Code of the Russian Federation).
You can find out the cadastral value on the official website of Rosreestr. Or make an official request (in person, by mail or through the Rosreestr website) to the territorial office of the department (request to the Federal Cadastral Chamber of the Federal Service for State Registration, Cadastre and Cartography). This is how you will receive a cadastral certificate. Moreover, information is usually requested as of the date of the request, and not as of January 1 of the reporting year. Tax officials do not argue with this.
If the owners of a building are simultaneously several institutions and (or) state-owned enterprises, then the cadastral value is determined by the institution (enterprise) that owns the large area. In this case, the right of permanent (unlimited) use will belong to the institution (enterprise) that owns a large area of the building. Other institutions (enterprises) have only the right to limited use of the land plot.
If the owners of the building are both an institution and a commercial company, then the cadastral value is determined by it. Let's say a building belongs to a commercial company with ownership rights and an institution with operational management rights. So, in this case, the institution has a limited right to use the land plot. And, therefore, is not recognized as a payer of land tax. Then only a commercial organization must determine the cadastral value and pay land tax on it (clauses 3, 4 of Article 36 of the Land Code of the Russian Federation, clause 1 of Article 388 of the Tax Code of the Russian Federation).
There are situations when the land is located on the territory of several municipalities at once. In such cases, the cadastral value must be determined separately for each part of the land plot (clause 1 of Article 391 of the Tax Code of the Russian Federation). And the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipal entity (federal cities of Moscow and St. Petersburg) is determined as a share of the cadastral value of the entire land plot, proportional to the specified share of the land plot.
At what rate should land tax be calculated in 2016?
Land tax rates are set at the local level. In this case, tariffs cannot exceed:
0.3% - in relation to lands occupied by housing stock and housing and communal facilities, agricultural lands, as well as lands limited in circulation due to their use for defense, security and customs needs;
1.5% – in relation to other land plots.
If local regulations do not specify rates, the tax is calculated at the specified rates.
Also keep in mind that local authorities can increase or decrease tax rates depending on the category of land and the type of their permitted use (Article 394 of the Tax Code of the Russian Federation). That is, it is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot.
Land tax calculator
If tax reporting periods have not been established in your area, then you only need to calculate the tax itself based on the results of the reporting year. To do this, multiply the cadastral value of the land plot by the tax rate established for your institution. Don't forget about benefits, if provided.
If there are reporting periods, then in fact you will calculate the land tax four times: three times during the year, at the end of the quarters, you will have to count advance payments and once, at the end of the year, the tax amount itself.
To calculate the advance, multiply the cadastral value of the land plot by the tax rate established for your institution. Divide the result by 4. Or multiply by ¼. The result will be the amount of the advance payment. Just don’t forget about the benefits, if they are provided for you.
Land tax for the year is calculated as the product of the cadastral value and the tax rate. But the tax payable: this is the difference between the resulting annual amount and the total amount of advance payments payable during the reporting year.
This calculation procedure is established by paragraphs 5, 6 and 9 of Article 396 of the Tax Code of the Russian Federation.
Attention: if the right to a land plot arises or terminates during the year, then the land tax (advance payments on it) is calculated taking into account the coefficient Kv, which is stated in paragraph 7 of Article 396 of the Tax Code of the Russian Federation. The coefficient is defined as the ratio of the number of full months during which the given land plot belonged to the institution on the corresponding property right to the number of calendar months in this tax (reporting) period. In this case, those months in which the real right to the plot arose in the period from the 1st to the 15th inclusive are considered complete (or terminated in the period from the 16th to the last day inclusive). And if the property right arose after the 16th day of the month, such a month is not considered complete.
Land tax in the regions: rates, benefits and payment terms
Up-to-date information on rates, benefits and payment terms land tax can be viewed on the official website of the Federal Tax Service of Russia. To do this, find your region in the table and go to its page on the Internet. Then select:
- land tax;
- tax period – year;
- municipality (this field is not required to be filled in).
Click on the “Find” button. To obtain detailed information about tax rates and benefits in a separate constituent entity of Russia, in the right column of the constructed list, click on the “More details” link.
Region code | Subject of the Russian Federation | Region code | Subject of the Russian Federation |
01 | Republic of Adygea (Adygea) | 44 | Kostroma region |
02 | Republic of Bashkortostan | 45 | Kurgan region |
03 | Republic of Buryatia | 46 | Kursk region |
04 | Altai Republic | 47 | Leningrad region |
05 | Republic of Dagestan | 48 | Lipetsk region |
06 | Republic of Ingushetia | 49 | Magadan region |
07 | Kabardino-Balkarian Republic | 50 | Moscow region |
08 | Republic of Kalmykia | 51 | Murmansk region |
09 | Karachay-Cherkess Republic | 52 | Nizhny Novgorod region |
10 | Republic of Karelia | 53 | Novgorod region |
11 | Komi Republic | 54 | Novosibirsk region |
12 | Republic of Mari El | 55 | Omsk region |
13 | Republic of Mordovia | 56 | Orenburg region |
14 | Republic of Sakha (Yakutia) | 57 | Oryol region |
15 | Republic of North Ossetia–Alania | 58 | Penza region |
16 | Republic of Tatarstan (Tatarstan) | 59 | Perm region |
17 | Republic of Tyva | 60 | Pskov region |
18 | Udmurt Republic | 61 | Rostov region |
19 | Republic of Khakassia | 62 | Ryazan region |
20 | Chechen Republic | 63 | Samara region |
21 | Chuvash Republic – Chuvashia | 64 | Saratov region |
22 | Altai region | 65 | Sakhalin region |
23 | Krasnodar region | 66 | Sverdlovsk region |
24 | Krasnoyarsk region | 67 | Smolensk region |
25 | Primorsky Krai | 68 | Tambov region |
26 |
Dear experts, our organization owns undesirable premises on the ground floor of an apartment building. Please tell me, should we pay land tax and submit a declaration to the tax office?
Your organization is a payer of land tax. To calculate the tax, determine the cadastral value of the part of the land plot owned by the organization in proportion to its share in the common property. Also, a declaration for this tax must be submitted to the tax office at the location of the land plot.
The rationale for this position is given below in the materials of the Glavbukh System .
Taxpayers
Land tax is paid by organizations and citizens who own a land plot recognized as an object of taxation in accordance with the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. There is no need to pay tax on land plots that are under the right of gratuitous temporary use or lease. Such rules are established by the Tax Code of the Russian Federation. *
In addition, land tax does not need to be paid on land plots that are in the state (municipal) treasury (i.e., on land plots that are not transferred for use (ownership, property) to organizations or citizens) (letters from the Ministry of Finance of Russia dated February 21 2012 No. 03-05-06-02/15, dated August 31, 2011 No. 03-05-04-02/88, dated April 11, 2011 No. 03-05-04-02/32).
Attention: before July 1, 2012, organizations (except for state and municipal institutions, state-owned enterprises, as well as state and local government bodies) must re-register their existing right of permanent (perpetual) use of land plots to the right to lease or acquire these plots of ownership. This requirement is contained in paragraph 2 of Article 3 of the Law of October 25, 2001 No. 137-FZ.
From January 1, 2013, for failure to comply with this requirement, administrative liability will be established in the form of a fine, the amount of which will range from 20,000 to 100,000 rubles. This procedure is provided for in paragraph 1 of Article 6 and Article 7 of the Law of July 24, 2007 No. 212-FZ.
- cadastral value of the land plot;
- tax rate. *
Such rules are contained in articles , And Tax Code of the Russian Federation.
Cadastral value
When calculating land tax, use the cadastral value of each land plot established as of January 1 of the year, which is the tax period (paragraph 1, clause 1, article 391 of the Tax Code of the Russian Federation). If the land plot was formed during the tax period, use the cadastral value established on the date of registration of such land plot for cadastral registration (paragraph 2, clause 1, article 391 of the Tax Code of the Russian Federation). *
For information on whether land tax needs to be calculated if the cadastral value of the land is not determined, see.
Situation: how to find out the cadastral value of land to calculate land tax (mod = 112, id = 53783)
The following options for obtaining such information are possible.
First, you can contact (in person or by mail) the territorial office of Rosreestr with a written request for information about the cadastral value. You can also send your request electronically by filling out a form on the Rosreestr website. This follows from the provisions of paragraph 14 of Article 396 of the Tax Code of the Russian Federation, Article 14 of Law No. 221-FZ dated July 24, 2007 and paragraph 50 of Order No. 292 of the Ministry of Economic Development of Russia dated May 18, 2012. Information is provided free of charge within five working days from the date receipt of the request by the Rosreestr department. This is stated in paragraphs and Article 14 of the Law of July 24, 2007 No. 221-FZ.
Secondly, the cadastral value of a land plot can be found on the interactive map on the official website of Rosreestr. This is stated in paragraph 6 of Article 14 of Law No. 221-FZ of July 24, 2007 and Decree of the Government of the Russian Federation of February 7, 2008 No. 52.
Attention: The organization must independently determine the amount of cadastral value necessary for calculating land tax (clause 3 of Article 391 of the Tax Code of the Russian Federation). Therefore, to avoid errors, monitor changes in cadastral value on the official website of Rosreestr (www.rosreestr.ru). *
If the land plot is in common shared ownership, then the cadastral value of the part of the land plot owned by the organization is determined in proportion to its share in the common property. To do this, use the formula: *
Such rules are established by paragraph 1 of Article 392 of the Tax Code of the Russian Federation.
If the land plot is jointly owned, then the cadastral value of the share owned by the organization is determined in equal shares (clause 2 of Article 392 of the Tax Code of the Russian Federation). For example, if the owners of a land plot are three organizations, then each of them owns 1/3 of this plot. This means that the cadastral value of the share owned by each organization will be equal to 1/3 of the cadastral value of the entire plot.
If an organization acquires a building and the ownership of that part of the land plot that is occupied by this real estate is transferred to it, determine the cadastral value in proportion to the organization’s share in the ownership of this land plot (paragraph 1, clause 3, article 392 of the Tax Code of the Russian Federation).
If the owners of the building are several organizations (citizens), then determine the cadastral value in proportion to the share of ownership (in area) of this building (paragraph 2, paragraph 3, article 392 of the Tax Code of the Russian Federation).
If the owners of the building are both a commercial organization and a state (municipal) institution, then the cadastral value is determined by the commercial organization. A similar rule applies if the owners of the building are both a commercial organization and a government enterprise. In this case, the state enterprise does not determine the cadastral value. For example, if a building simultaneously belongs to a commercial organization on the right of ownership, a state institution and a state-owned enterprise on the right of operational management, then the state institution and the state-owned enterprise in this case have a limited right to use the land plot (). Consequently, a commercial organization must determine the cadastral value and pay land tax, since an institution (enterprise) that has the right of limited use is not recognized as a payer of land tax ().
If the owners of the building are both a government enterprise and a state (municipal) institution, then the cadastral value is determined by the one that owns the largest area of the building (). For example, if a building belongs to three state-owned enterprises, then the cadastral value and land tax will be determined by the one to which the land plot belongs under the right of permanent (perpetual) use (). In this case, the right of permanent (indefinite) use will belong to the enterprise that owns a large area of the building (clause 4 of article 36 of the Land Code of the Russian Federation). The remaining enterprises have only the right to limited use of the land.
Example calculating the cadastral value of the part of the land plot occupied by the building. A commercial organization owns part of this building by right of ownership
The organization owns 150 sq. m of building. The total area of the building is 1500 sq. m. m. The cadastral value of the entire land plot, which is in common shared ownership, is 335,000 rubles. Cadastral value of part of the land plot owned by the organization:
RUB 335,000 ? 150 sq. m: 1500 sq. m = 33,500 rub.
In state (municipal) institutions
If the owners of a building are simultaneously several state (municipal) institutions and (or) state-owned enterprises, then the cadastral value is determined by the institution (enterprise) that owns a large area of the building (Clause 4 of Article 36 of the Land Code of the Russian Federation). For example, if a building belongs to two state (municipal) institutions and one government enterprise, then the cadastral value and land tax will be determined by the institution (enterprise) to which the land plot belongs under the right of permanent (perpetual) use (). In this case, the right of permanent (indefinite) use will belong to the institution (enterprise) that owns a large area of the building (clause 4 of article 36 of the Land Code of the Russian Federation). Other institutions (enterprises) have only the right to limited use of the land plot.
If the owners of the building are both a state (municipal) institution and a commercial organization, then the cadastral value is determined by the commercial organization. For example, if a building simultaneously belongs to a commercial organization on the right of ownership, and to a state (municipal) institution on the right of operational management, then the institution in this case has a limited right to use the land plot (clause 3 of Article 36 of the Land Code of the Russian Federation). Consequently, a commercial organization must determine the cadastral value and pay land tax, since an organization with a limited use right is not recognized as a payer of land tax ().
Situation: how to determine the cadastral value of a land plot if a commercial organization owns part of the non-residential premises in an apartment building located on this plot (mod = 112, id = 53784)
Determine the cadastral value of a land plot in proportion to the area of the premises owned by the organization in the total area of premises in the house. *
An organization that has non-residential premises in an apartment building owns, by right of common shared ownership, the land plot on which this house is located (Clause 1, Article 36 of the Housing Code of the Russian Federation). For more information about this, see Who should pay land tax. This means that the cadastral value of a part of a plot owned by an organization should be determined in proportion to its share in the total shared ownership of this building (clause 1 of Article 392 of the Tax Code of the Russian Federation). *
To calculate the cadastral value of a part of a land plot, use the formula: *
Such calculation rules are established by paragraph 1 of Article 392 of the Tax Code of the Russian Federation and Law of December 29, 2004 No. 189-FZ. The title document confirming the size of the premises owned by the organization is the certificate of ownership of it.
The Russian Ministry of Finance recommends using the same calculation procedure (letters dated August 31, 2006 No. 03-06-02-04/125 and dated October 4, 2006 No. 03-06-02-04/142).
If the land plot is located on the territory of several municipalities, then determine the cadastral value separately for each part of the land plot. To calculate, use the formula:
This procedure is provided for in paragraph 1 of Article 391 of the Tax Code of the Russian Federation.
To obtain information about the area of a land plot falling within the territory of a particular municipality, contact the territorial office of Rosreestr.
Tax rates
Tax rates for land tax (within the limits established) are determined by local regulatory legal acts by which land tax is introduced on the territory of a particular municipality (clause 2 of Article 387 of the Tax Code of the Russian Federation). *
Tax rates for land tax established by local legislation cannot exceed:
- 0.3 percent in relation to lands provided (acquired) for housing construction, personal subsidiary plots, gardening, vegetable farming, livestock farming, summer cottage farming and occupied by housing stock and housing and communal facilities, agricultural lands, as well as lands limited in circulation due to used for defense, security and customs needs;
- 1.5 percent for other land plots.
Tax rates can be differentiated depending on the category of land and the type of permitted use of the land.
Such rules are provided for in the Tax Code of the Russian Federation.
At the same time, failure to develop a land plot acquired (provided) for housing construction is not a basis for refusal to apply the reduced land tax rate provided for in paragraph 1 of Article 394 of the Tax Code of the Russian Federation (clause 8 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 23, 2009 No. 54 ).
Such rules are established in paragraph 1 of Article 396 of the Tax Code of the Russian Federation.
If local legislation establishes reporting periods for land tax (I, II and III quarters of the calendar year (clause 2 of Article 393 of the Tax Code of the Russian Federation), then during the year the organization must calculate advance payments for it. *
To calculate the down payment, use the formula: *
If reporting periods are not established, there is no need to transfer advance payments. *
This procedure follows from the provisions of paragraphs and Article 396 of the Tax Code of the Russian Federation.
Calculate the land tax payable at the end of the calendar year using the formula: *
This procedure is determined by paragraph 5 of Article 396 of the Tax Code of the Russian Federation. Apply it only when tax reporting periods are established by local law.
Calculate land tax using the formula:
To calculate advance payments for land tax, use the formula:
This procedure follows from the provisions of paragraph 7 of Article 396 of the Tax Code of the Russian Federation, paragraphs 5.17–5.19 of the Procedure approved.
Sergey Razgulin, Deputy Director of the Department of Tax and Customs Tariff Policy of the Russian Ministry of Finance
Draw up a tax return after the end of the tax period for land tax. The tax period for land tax is a calendar year (Clause 1, Article 393 of the Tax Code of the Russian Federation). *
Who submits the declaration
Only taxpayers submit tax returns. Organizations that do not have taxable objects are not recognized as taxpayers, so they do not have to submit declarations. This conclusion follows from the provisions). *
Attention: Late filing of a land tax return is an offense (,), for which tax and administrative liability is provided.
In addition, for failure to submit (late submission) of a tax return at the request of the tax inspectorate, the court may impose administrative liability on officials of the organization (for example, its head) in the form of a warning or a fine in the amount of 300 to 500 rubles. ().
Declaration form
The land tax declaration form, its electronic format, as well as the procedure for filling them out were approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696. This order should be followed starting with the submission of the tax return for 2011 (clause 2 of the order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696). *
Delivery methods
An organization can submit a land tax declaration to the inspectorate:
- on paper through a legal or authorized representative, or according to the Procedure approved by order of the Federal Tax Service of Russia dated October 28, 2011 No. ММВ-7-11/696.
Attention: Tax liability is provided for failure to comply with the established method of submitting tax reports in electronic form. The fine is 200 rubles. for every violation. This is stated in the Tax Code of the Russian Federation.
Sergey Razgulin, Deputy Director of the Department of Tax and Customs Tariff Policy of the Russian Ministry of Finance
Sincerely,
expert of the Glavbukh System Ekaterina Manurina.
Answer approved:
Leading expert of the Glavbukh System Hotline
Rodionov Alexander_____________________________
The answer to your question is given in accordance with the operating rules of the “Hotline” of the Glavbukh System, which you can find at:
Recently, the legislation regulating tax accounting of institutions receiving budget funding has been significantly changed. For almost two years now, such organizations have been required to maintain a tax accounting system similar to that maintained by commercial organizations. Let's consider the interdependence of the status of an institution and the possibility of receiving taxable income, as well as the features of tax accounting for government institutions.
A state institution is a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation , the financial support of whose activities is carried out at the expense of the corresponding budget on the basis of the budget estimate. In this case, transactions with budget funds are carried out through personal accounts opened with the Federal Treasury (clauses 2 and 4 of Article 161 of the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation)). A government institution may be given the right to carry out entrepreneurial activities if this is provided for in the constituent document.
As for income-generating activities, clause 3 of Art. 161 of the Budget Code of the Russian Federation provides for the right of a government institution to carry out such activities, but only if this is enshrined in the constituent documents.
At the same time income received by state institutions from the provision of paid services is subject to transfer to the budget, since they relate to non-tax revenues of the budgets of the budget system of the Russian Federation(Clause 3 of Article 41 of the Budget Code of the Russian Federation).
In turn, the Tax Code of the Russian Federation provides for a special norm, according to which, when determining the tax base, income in the form of funds received from the provision of state (municipal) services (performance of work) by state institutions, as well as from the performance of other state (municipal) activities by them, is not taken into account. functions (subclause 33.1, clause 1, article 251 of the Tax Code of the Russian Federation). In this case, a service should be understood as the result of an institution’s activities in the interests of a specific individual (legal) person - the recipient of the service. For example, the implementation of educational programs for secondary vocational education, primary health care, library services for library users (letter of the Federal Tax Service of Russia dated September 21, 2011 No. ED-4-3/15432@).
It is worth paying attention to paragraph 2 of the letter of the Ministry of Finance of Russia dated 02.08.2012 No. 02-03-09/3040, which notes that income of state-owned institutions received by them in carrying out activities determined by the institution’s charter is not subject to corporate income tax in the manner established by Art. 251 Tax Code of the Russian Federation.
Norms sub. 33.1 clause 1 art. 251 of the Tax Code of the Russian Federation apply specifically to funds received by state institutions from the provision of state (municipal) services, that is, as follows from the Comprehensive recommendations to the executive authorities of the constituent entities of the Russian Federation, local governments on the implementation of the Federal Law of 05/08/2010 No. 83-FZ “On introducing amendments to certain legislative acts of the Russian Federation in connection with improving the legal status of state (municipal) institutions”, developed on the basis of the order of the Government of the Russian Federation dated October 16, 2010 No. SS-P16-7135, within the framework of the tasks defined for these institutions and according to the list of services. Thus, not all services provided for in the constituent document can be classified as state (municipal); Accordingly, in some situations, government institutions will be payers of income tax.
VAT
For the purpose of calculating VAT, it is necessary to pay attention to clause. 4.1 clause 2 art. 146 of the Tax Code of the Russian Federation. The performance of work and the provision of services by state institutions, including services for the provision of state (municipal) property for rent on the territory of the Russian Federation, are not recognized as subject to VAT (letter of the Ministry of Finance of Russia dated August 19, 2013 No. 03-03-05/33760).
For example, there are no grounds for imposing VAT on services for the provision for use of parking lots (parking spaces) on a paid basis on the territory of a single parking space, provided by a state government agency (letter of the Federal Tax Service of Russia dated August 1, 2013 No. ED-4-3/13952).
However, transactions for the sale of non-financial assets, food and non-food products, as well as property rights carried out by state institutions are subject to VAT in the generally established manner (letters of the Ministry of Finance of Russia dated 08/19/2013 No. 03-03-05/33760, dated 08/16/2013 No. 03 -03-05/33508).
When carrying out transactions exempt from taxation in accordance with paragraphs 1-3 of Art. 149 of the Tax Code of the Russian Federation, institutions do not pay VAT. For example, the sale under a contract of sale of real estate (building) to an individual by the municipal property department of the municipal administration is subject to VAT, since this operation does not comply with the provisions of sub-clause. 4.1 clause 2 art. 146 of the Tax Code of the Russian Federation. In this situation, VAT is paid by the local government body carrying out operations for the sale of such property (letter of the Ministry of Finance of Russia dated July 27, 2012 No. 03-07-11/198).
But the service provided by a federal government institution for the transfer of property (non-residential premises) under operational management to a trade union organization for free use is not subject to VAT (letter of the Ministry of Finance of Russia dated 02/08/2013 No. 03-07-11/3086).
Let us note an important point: since operations for the performance of work (provision of services) by state institutions are not recognized as subject to VAT, invoices for the implementation of these operations by state institutions are not drawn up (subclause 4.1, paragraph 2, article 146 of the Tax Code of the Russian Federation). It is worth noting that the contracts do not indicate the amount of VAT. If the institution nevertheless issues an invoice with VAT, then it becomes obligated to pay VAT to the budget (clause 5 of Article 173 of the Tax Code of the Russian Federation). And even in this case, the buyer does not have the right to deduct on such an invoice.
Income tax
Let us list the income from which a government institution is obliged to calculate and pay income tax:
- amounts of compensation due from the perpetrators who caused damage to the institution (clause 3 of Article 250 of the Tax Code of the Russian Federation);
- amounts of fines, penalties and penalties for violation of contractual obligations by counterparties (clause 3 of Article 250 of the Tax Code of the Russian Federation);
- the amount of rent for the provision of property for use and license payments for the provision of intellectual property objects for use (clauses 4 and 5 of Article 250 of the Tax Code of the Russian Federation);
- amounts of funds, as well as the value of property, received by the institution free of charge (except for the exceptions provided for in Article 251 of the Tax Code of the Russian Federation) (clause 8 of Article 250 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated August 12, 2013 No. 03-03-10/32649);
- amounts of donations used for other purposes (clause 14 of article 250 of the Tax Code of the Russian Federation);
- the cost of received materials or other property during dismantling or disassembly of fixed assets decommissioned (except for the cases provided for in subclause 18, clause 1, article 251 of the Tax Code of the Russian Federation) (clause 13 of article 250 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 08.08.2013 No. 03-03-06/4/32160, dated July 17, 2013 No. 03-03-05/27903);
- amounts of insurance compensation received from the insurance company under a property insurance contract in connection with the occurrence of an insured event (letter of the Ministry of Finance of Russia dated July 17, 2013 No. 03-03-05/27903);
- amounts of compensation for expenses incurred in connection with the implementation of Federal Law No. 53-FZ of March 28, 1998 “On Military Duty and Military Service” received from military commissariats (letter of the Ministry of Finance of Russia dated August 16, 2013 No. 03-03-05/33508);
- amounts of money received from tenants in compensation for utilities and operational services (letter of the Ministry of Finance of Russia dated August 28, 2013 No. 03-03-06/4/35325);
- amounts of money received under a social rental agreement as payment for the maintenance, repair and rental of residential premises (letter of the Ministry of Finance of Russia dated August 16, 2013 No. 03-03-05/33508);
- amounts of money received as reimbursement of expenses for paying state duties and legal costs (letter of the Ministry of Finance of Russia dated August 16, 2013 No. 03-03-05/33508);
- the cost of surplus property identified as a result of inventory (clause 20 of Article 250 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 08/07/2013 No. 03-03-05/31863, dated 02/14/2012 No. 03-03-05/11);
- the cost of sold state (municipal) property (letter of the Ministry of Finance of Russia dated 02.08.2012 No. 02-03-09/3040).
FYI
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A government agency does not have the right to apply a simplified taxation system (Article 346.12 of the Tax Code of the Russian Federation).
Tax returns
We have determined that government institutions in a number of cases are payers of income tax, as a result of which they are required to submit income tax returns to the Federal Tax Service of Russia. But the question arises about the need to file a declaration in the absence of income subject to taxation. Let's turn to the norms of tax legislation.
Clause 1 of Art. 246 of the Tax Code of the Russian Federation establishes that Russian organizations are recognized as payers of income tax, while there are no preferences for state-owned institutions. By virtue of paragraph 1 of Art. 289 of the Tax Code of the Russian Federation, taxpayers are obliged, at the end of each reporting and tax period, to submit relevant tax returns to the tax authorities at their location and the location of each separate division.
However, there is an exception to this rule. Non-profit organizations (and a state-owned institution is a non-profit organization) that do not have obligations to pay income tax submit a declaration in a simplified form only after the expiration of the tax period (clause 2 of Article 289 of the Tax Code of the Russian Federation). Thus, if an institution generates taxable income, it is obliged to submit tax returns in the generally established manner, but if no taxable income arises, and even in cases where business activities are not provided for by the title documents, a declaration must be submitted to the tax authorities.
At the same time, the Report on the targeted use of property (including funds), works, services received as part of charitable activities, targeted revenues, targeted financing (sheet 07 of the income tax return) does not include funds in the form of limits on budgetary obligations (budgetary appropriations), communicated in the prescribed manner to government institutions (letter of the Federal Tax Service of Russia for Moscow dated September 19, 2012 No. 16-15/088342@).
Similar to income tax returns, government institutions are required to submit VAT returns (Clause 1, Article 143 of the Tax Code of the Russian Federation). If a government institution performs work (provides services) within the framework of a state (municipal) assignment, the source of financial support for which is a subsidy from the corresponding budget of the budget system of the Russian Federation, which are not recognized as an object of taxation (subclause 4.1, clause 2, article 146 of the Tax Code of the Russian Federation), such operations are subject to reflection in section. 7 of the VAT return, the form of which was approved by order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n. In this section, the institution has the right to fill out gr. 1 and 2 p. 010 (letter of the Federal Tax Service of Russia dated November 21, 2011 No. ED-4-3/19361@).