Tax declaration on property tax of organizations.
Establish your own business is not the mostthe main thing. The most important thing is to lead it in such a way that it brings profit and good incomes. This is possible if all laws and regulations are observed, among which a special tax declaration plays a role in the property tax.
Much depends on the correctness of its filling. Therefore, the Federal Tax Service gives some comments on this matter. For example, it is noticed that the tax return on the property tax of organizations contains an unfortunate typo. The matter is that in line 141 it is necessary to indicate not the average annual value of property, but residual.
Another interesting question is also interesting: where it is necessary to pay tax, and also where it is necessary to report on property cases that do not have a separate balance sheet. And now to what conclusions officials came.
To pay the tax, and also to bring all documents onreporting is necessary at the place of registration of property in the relevant balance sheet. It is in this case the actual location of the company or the organization, as well as its separate unit, and it usually has a separate balance.
If the company opens a subsidiary organization that does not have a separate balance sheet, then at the place of its location and have to file a tax return.
When you fill out such an important document asthe tax declaration on the property tax of organizations, they pay attention, first of all, to the property tax of individual enterprises. It is nothing but a tax on all movable, as well as immovable property, and this list includes property that is transferred to the company for temporary use, possession, which it can dispose of, as it sees fit, including on the basis of trust management .
This type of tax refers to the group of regionaltaxes, so pay it both Russian and foreign companies operating in Russia, all of them, as a rule, work through representative offices or have real estate on the territory of our country.
Tax return on property taxorganizations have a certain rate, which should not be more than 2.2 percent. You can also use differentiated rates for taxes. Their values will depend on the category to which the taxpayer will relate, as well as on the type of property that is taxed.
The formula for calculating property tax is quiteis simple. When the tax return on the property tax of organizations is filled, the average annual value of the immovable property that plays the role of the object of taxation is taken into account.
The basic rate for taxes is calculated taking into account the data received during the accounting of a company.
If we talk about the tax period, it iscalendar year. Therefore, the tax return must be submitted no later than March 30 of each year. The company will pay this tax according to the 30th chapter of the Tax Code of the Russian Federation. Payment of these taxes is provided for and some legislative acts in force in the subjects of our country.
As soon as the subjects of the Federation establish the amount of tax, tax credits are taken into account, as well as all the grounds on which they can be used.
There is one more detail: as soon as the reporting period ends, the advance payments are also credited to the budget. Their size, as a rule, is one-fourth of the product of the tax rate and the price of property for a given period. As a rule, all advance payments must be paid on April 30, July 30 or October 30, that is, after the expiry of the tax year. This is spelled out in the relevant legislative act.