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The object of taxation can be an object that has a value. Object of taxation. Tax scope and tax base

Object of taxation - this is the indicator in relation to which the corresponding tax payment is charged. The objects of taxation are:

  • profit (income);
  • added value of products;
  • the cost of certain types of goods;
  • property of legal entities and individuals;
  • certain types of activities, etc.

Object of taxation - profit (income)

In accordance with the tax legislation of the Russian Federation, the payers of income tax are:

  • russian organizations;
  • foreign organizations operating in the Russian Federation through permanent missions and (or) receiving income from sources in the Russian Federation.

The object of taxation for corporate income tax (hereinafter - tax) is the profit received by the taxpayer. Profit for tax purposes is recognized as:

  • for Russian organizations - income received, reduced by the amount of expenses incurred, which are determined in accordance with Chapter 25 of the Tax Code of the Russian Federation, which will be discussed below;
  • for foreign organizations operating in the Russian Federation through permanent missions - income received through these permanent missions, reduced by the amount of expenses incurred by these permanent missions.

Income for tax purposes includes:

1. Income from the sale of goods (works, services) and property rights (hereinafter - income from sales):

  • a commodity for tax purposes is any property sold or intended for sale;
  • work for tax purposes is an activity, the results of which have material expression and can be implemented to meet the needs of the organization and (or) individuals;
  • a service for the purposes of taxation is an activity, the results of which do not have material expression, are sold and consumed in the process of carrying out this activity.

2. Non-operating income.

When determining income, the amounts of taxes presented in accordance with the Tax Code of the Russian Federation to the buyer (acquirer) of goods (works, services, property rights) are excluded from them. Income is determined on the basis of primary documents and tax accounting documents.

The income received by the taxpayer, the value of which is expressed in foreign currency, is accounted for together with the income, the value of which is expressed in rubles. The income received by the taxpayer, the value of which is expressed in conventional units, is accounted for together with the income, the value of which is expressed in rubles.

Income from sales is recognized as revenue from the sale of goods (work, services), both of its own production, and previously acquired, revenue from the sale of property rights. Sales proceeds are determined on the basis of all receipts related to settlements for goods (work, services) sold or property rights expressed in cash and (or) in kind. Depending on the method chosen by the taxpayer for recognizing income and expenses of receipts associated with settlements for goods (work, services) sold or property rights, either the accrual method or the cash method are recognized for tax purposes.

Object of taxation - value added

The objects of value added tax are:

  • operations for the sale of goods (works, services) on the territory of the Russian Federation, including free of charge;
  • transfer of goods (performance of work, provision of services) for their own needs, the costs of which are not deducted when calculating corporate income tax;
  • execution of construction and installation works for own consumption;
  • import of goods into the customs territory of Russia.

Are not recognized as objects of taxation:

  • transactions that are not recognized by tax legislation as the sale of goods, works or services (clause 3 of article 39 of the Tax Code);
  • transfer on a gratuitous basis of objects of social, cultural and housing and communal purposes, roads, electric and gas networks and other similar objects to state (local) authorities;
  • transfer of property of state (municipal) enterprises, redeemed by way of privatization;
  • performance of work (provision of services) by state (local) bodies within the framework of the fulfillment of the powers assigned to them, if the obligation to perform such work (provision of services) is established by law, etc.

Tax base - the cost of goods (works, services) sold, including excise taxes (for excisable goods) and excluding VAT. When different tax rates are applied, the tax base is determined separately for each type of goods (works, services) taxed at different rates, when the same rates are applied - in total for all types of transactions taxed at this rate.

Object of taxation - certain types of goods

Excise taxpayers in Russia, as a rule, are producers of excisable goods. Excisable goods are:

  • ethyl alcohol produced from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, distillates of wine, grape, fruit, cognac, calvados, whiskey (hereinafter also in this chapter - ethyl alcohol);
  • alcohol-containing products (solutions, emulsions, suspensions and other types of products in liquid form) with a volume fraction of ethyl alcohol of more than 9 percent, with the exception of alcoholic products specified in subparagraph 3 of paragraph 2 of article 181 of the Tax Code of the Russian Federation.
  • alcoholic products (vodka, alcoholic beverages, cognacs, wine, fruit wine, liqueur wine, sparkling wine (champagne), wine drinks, beer, drinks made on the basis of beer, other drinks with a volume fraction of ethyl alcohol of more than 0.5 percent, for exclusion of food products in accordance with the list established by the Government of the Russian Federation;
  • tobacco products;
  • passenger cars;
  • motorcycles with engine power exceeding 112.5 kW (150 hp);
  • automobile gasoline;
  • diesel fuel;
  • motor oils for diesel and (or) carburetor (injection) engines;
  • straight-run gasoline. Straight-run gasoline means gasoline fractions obtained as a result of the processing of oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as products of their processing, with the exception of automobile gasoline and petrochemical products.

Object of taxation - property

The tax on the property of organizations (hereinafter - the property tax) is established by Chapter 30 "Tax on the property of organizations" of the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation. The specified tax is introduced in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation, and from the moment of its introduction it is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation, which is determined by clause 1 of Article 372 of the Tax Code of the Russian Federation.

Taxpayers of property tax in accordance with clause 1 of Article 373 of the Tax Code of the Russian Federation are organizations that have property recognized as an object of taxation in accordance with Article 374 of the Tax Code of the Russian Federation. The object of taxation is different for Russian and foreign organizations.

For Russian organizations, the objects of taxation in accordance with clause 1 of Article 374 of the Tax Code of the Russian Federation are movable and immovable property (including property transferred into temporary possession, for use, disposal, trust management, entered into a joint activity or received under a concession agreement) , recorded on the balance sheet as fixed assets. The exception is property transferred to trust, as well as property acquired under a trust agreement, which, in accordance with the provisions of Article 378 of the Tax Code of the Russian Federation, is subject to taxation (with the exception of property constituting a mutual investment fund) from the founder of trust.

Object of taxation - certain types of activities

The taxation system in the form of a single tax on imputed income for certain types of activities is applied to the following types of business activities:

  • the provision of consumer services, their groups, subgroups, types and (or) individual consumer services classified in accordance with the All-Russian Classifier of Services to the Population;
  • provision of veterinary services;
  • rendering services for the repair, maintenance and washing of vehicles;
  • provision of road transport services for the carriage of passengers and goods, carried out by organizations and individual entrepreneurs who own or have any other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;
  • retail trade carried out through shops and pavilions with a sales area of \u200b\u200bnot more than 150 square meters for each trade organization object;
  • retail trade, carried out through kiosks, tents, trays and other objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;
  • provision of public catering services carried out through public catering facilities (except for the provision of public catering services by educational, health and social security institutions) with an area of \u200b\u200bthe visitor service hall of no more than 150 square meters for each public catering facility.

The payment of a single tax by organizations provides for their exemption from the obligation to pay corporate income tax (in relation to profits received from entrepreneurial activities subject to a single tax), corporate property tax (in relation to property used for conducting business activities subject to a single tax) and unified social tax (in relation to payments made to individuals in connection with the conduct of entrepreneurial activities subject to a unified tax).

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More found about the object of taxation

  1. Property tax for individuals It is allowed to establish differentiated tax rates depending on the cadastral value of the object taxation total inventory value of objects taxation multiplied by the deflator coefficient, taking into account the taxpayer's share in the right of common ownership of each of such objects of the object type taxation location of the object taxation types of territorial zones within which the object is located taxation Calculation and payment of property tax for individuals The amount of tax is calculated by the tax authorities
  2. The main directions of optimization of taxation of agricultural organizations Neither the general system nor other special tax regimes provide the right to choose an object taxation But with the simplified tax system, there is always a choice - either to pay income tax
  3. Management of corporate property tax costs One of these problems is the difference in the principles of compiling lists of objects taxation These lists may lack the necessary information or the lists themselves do not correspond to the format
  4. Tax incentives for investments in the development of technogenic deposits of mineral raw materials In other cases, there is an object taxation and the generally established rate of mineral extraction tax is applied For example, reserves of useful resources not included in the state balance sheet
  5. Criteria for choosing the optimal taxation system for an enterprise STS and the enterprise is able to manage the tax risks arising from this should proceed to the next stage of optimization taxation and justify the choice of the object taxation - 6% of the income received or 15% of the difference in income and
  6. The world of tax deductions A striking example of such interaction is the object taxation and the tax base The object of taxation is the main element of the tax It gives the total quantitative
  7. Problems of consistency of tax and financial accounting in determining financial results A new approach to the definition of an object taxation An object taxation in tax accounting - this is a value that does not coincide with the profit of enterprises that
  8. Taxation system Regardless of the chosen object taxation established a unified procedure for accounting for income under the simplified system taxation According to Art 346.15 of the Tax
  9. Federal taxes of the RF Tax Code Object taxation most federal taxes on organizations are somehow connected with the operations of the sale of goods
  10. Property tax deductions for personal income tax: review of judicial practice and clarification of legislation At the same time, the emergence of the obligation to pay tax is associated with the presence of an object taxation Clause 1 of Article 38 of the Tax Code of the Russian Federation Recognizing a transaction for the sale of property invalid or
  11. Simplified taxation of the RF Tax Code For a simplified system taxation tax rates depend on the object chosen by the entrepreneur or organization taxation At the object taxation income rate is 6% Tax is payable on the amount of income Any
  12. The impact of legal and accounting aspects on the level of the tax burden of an enterprise For example, the ability to postpone the moment of an object taxation for the next calendar period In accordance with the current legislation, the deadline for payment of most taxes
  13. Directions of harmonization of taxation of profits and incomes in the Eurasian Economic Union of the EAEU in the field of corporate taxation define as taxpayers resident legal entities as well as non-resident legal entities operating in the state through a permanent establishment or receiving income from sources in the state to take as the basis for determining the object taxation in the EAEU member states, the approach of the Russian legislator according to which the object taxation are recognized
  14. Assessment of the tax burden of an enterprise according to the methodology of the federal tax service After all, in this case, it is necessary to somehow track all objects taxation enterprises that are quite laborious and require interaction in this direction of all tax inspections
  15. Internal audit of the organization's fixed assets - part 2 of the Russian Federation is recognized as an object taxation for VAT pp 1 p 1 st 146, p 3 st 38, p
  16. General issues of optimization of VAT and property tax taxes, even if the organization does not carry out entrepreneurial activity at all in any period of time, an object still appears taxation on property tax In Russia there are many people and organizations that carry out their
  17. The study of various forms of financing of current assets of enterprises in modern conditions of the Tax Code is not taken into account for determining the object taxation Thus, these funds do not affect tax accounting and are reflected in the declaration.
  18. Tax relief The main forms of tax relief are the non-taxable minimum of the object taxation removal from an object taxation some of its elements exemption from taxes of certain categories
  19. Tax exemptions Tax exemptions are a type of tax benefit provided for an object taxation and, for example, aimed at removing from under taxation individual items of objects taxation With regard to taxes on profit and income, tax exemptions are expressed in the fact that
  20. Taxation Regional taxes imply the following objects taxation for transport tax are vehicles cars motorcycles helicopters yachts for tax

The tax is an important economic category. It is historically associated with the existence and activities of the state. The essence of the tax is a deduction in favor of society of a specified part of the value of GDP in the form of a mandatory contribution.

Terminology

Tax is an individually non-refundable obligatory payment. It is levied on citizens and organizations in the form of alienation of funds that belong to them by the right of economic management, ownership or operational management. This payment is required to financially support the functioning of the state and municipalities. The fee is a compulsory fee that is levied on organizations and citizens, acting as one of the conditions for the commission of legal actions by authorized authorities and officials. These include, among other things, the granting of rights and the issuance of licenses.

Purpose of mandatory contributions and payments

Fees and taxes are intended to:

Determination of the object of taxation

It is given in the Industry Code, chap. 7. The object of taxation is:

  • Property.
  • Sale of services / goods / products.
  • Consumption.
  • Income.
  • Other circumstance that has a quantitative, cost or other characteristic, with the presence of which the sectoral legislation connects the occurrence of the subject of the obligation to make a mandatory deduction.

According to the Tax Code, the object of taxation acts as an integral element of the contribution to the budget. It is established in part 2 and the provisions of Ch. 7 of the Industry Code. Each payment must have its own taxable object.

Classification

The legislation describes the types of objects of taxation. So, all objects of civil rights (except for property rights) relating to material values, according to the Civil Code, are recognized as property. Any product sold or intended for this purpose is considered a product. To regulate relations regarding the collection of customs payments, this category also includes other property provided for in the Labor Code. Work is an activity, the result of which has material expression and can be implemented to meet the needs of citizens or organizations. A service is an activity, the result of which has no cost indicator. The consumption of the result is carried out during the execution of the activity. Under the implementation, according to the Code, is recognized:

  • Transfer of ownership of products.
  • Service.
  • Transfer of the result of the work performed.

The specified objects of taxation of individuals and organizations can be both free and reimbursable. In the latter case, in particular, we mean, for example, the exchange of products, services or work. The moment and place of actual sale are established in accordance with Part 2 of the Tax Code.

Income

There is no clear definition of this object of taxation in the legislation. In general terms, the concept is formulated as follows:

Income represents an economic benefit. It is established to the extent that it can be determined according to the order of Ch. 23 and 25 of the Industry Code.

Income can be:

  • Gross. It consists of all receipts of funds in favor of a specific entity.
  • Reduced by the costs incurred in connection with the receipt (“net profit”).

Revenues are also classified as non-operating and received from sales. This division is directly stated in the Tax Code.

Exceptions

The above are the main objects of taxation of the Russian Federation. Do not belong to this category:

Object of taxation and tax base

These two categories are closely related. The tax base is the value or other characteristic of the object of taxation. It acts as one of the main elements of the system for calculating mandatory payments. Tax bases are classified according to:

  • Cost indicators - the amount of income.
  • Physical parameters are the volume of raw materials obtained.
  • Volume-cost indicators - the number of services sold.

Calculus

It is carried out by taxpayers. The object of taxation is accounted for in the relevant documents. Based on these data, as well as in accordance with the accounting registers, the calculation is carried out at the end of each period. If distortions (errors) are found in the current period when calculating the tax base related to previous cycles, recalculation is carried out. If it is impossible to determine the specific time of occurrence of inaccuracies, the adjustment is made to the obligations of the period in which it was detected.

Calculation specifics

Individual entrepreneurs calculate the tax base in accordance with the data on the accounting of expenses and income, as well as business transactions in accordance with the rules established by the Ministry of Finance and the Ministry of Duties and Taxes. Citizens calculate on the basis of information about the relevant income received from organizations in cases established by law, as well as information from their own records. The latter is performed in any form.

Methods of establishing

There are only four of them. The tax base can be established in a direct way. It involves taking into account documented and actually confirmed indicators. The indirect method is based on the establishment of a base in comparison with the activities of the remaining obliged entities. The conditional method takes into account the secondary characteristics of the notional amount of income. When using the lump-sum method, the indicators of the tax amount (conditional) are taken as a basis.

Formation methods

They are of particular importance in reporting practice. There are 2 methods of forming a base:

  • Cumulative. This method recognizes as income the amounts that have become eligible in the period. It doesn't matter if they actually did it. Expenses are recognized as the amount of property obligations that arose in the reporting period (in the course of calculating personal income tax).
  • Cash. It is also called the appropriation method. With the cash method, the income is recognized as the amounts that were actually received in a specific period by the taxpayer. Accordingly, the actually paid amounts act as an expense.

One-shot

All elements, including the object of taxation, form a set of parameters that are sufficient and necessary for making a mandatory deduction. To recognize a payment as legal, it is not enough just to indicate it in the legislation. The norms must comprehensively establish all of its elements: the object of taxation, rates, tariffs, subjects, the procedure and conditions for payment. In this case, the payment will be considered legal. With an unclear formulation of one or another concept, there may be an ambiguous interpretation of industry norms. As a result, this becomes the cause of litigation and deprives taxpayers of properly fulfilling their obligations.

Periods

They represent a set period of time relative to individual payments, after which the tax base and the amount to be paid are calculated. Periods reflect the frequency of deductions. Such an object of taxation as excise tax involves a monthly payment. If the company uses an imputed system, then the contributions are sent to the budget once a quarter. If the object of taxation is the income of citizens, then the payment is made once a year.

An important point

Tax periods can consist of several (or one) shorter reporting periods. According to their results, advance payments are deducted. However, for some taxes, there are no reporting periods. For example, this applies to VAT, excise taxes, compulsory payments for gambling, mining. At the same time, for the unified social tax, deductions on profits and property of organizations are calculated and paid taking into account advance deductions at the end of the reporting periods. Longer cycles are broken into shorter periods of time. For example, this applies to a calendar year. This measure is dictated by the need to ensure an even and regular receipt of statutory tax payments to the budget throughout the financial year.

Finally

In theory, the object of taxation is formulated in different ways. Some authors understand this term as a legal fact that entails the emergence of an obligation to pay contributions to the budget. Other experts consider this approach to be incorrect. They consider the existence of an object to be a legal fact that entails the appearance of tax liabilities - the receipt of income or the possession of property during the financial period.

The tax is the most important economic category. It has a historical connection with the functioning and development of any state. Consider further what is the object of taxation.

General information

The essence of the tax is the withdrawal by the state of a certain share of GDP in favor of the budget in the form of a compulsory payment. Such an explanation is present in Art. 8, h. 1 NK. Tax is a mandatory individual payment made free of charge. It is levied on subjects in the form of alienation of funds belonging to them by right of ownership, operational management / economic management. These deductions are used to finance the activities of municipal or state authorities.

Formation features

Collection, in accordance with Art. 17, part 1 of the Tax Code, is considered established only when it is determined:

  1. Object and base of taxation.
  2. The period during which the payment must be made.
  3. Calculation and payment procedure.
  4. Rate.
  5. Subjects.

The latter should be understood as citizens and organizations that are charged with the obligation to pay taxes.

Objects of taxation

They are:

  1. Property.
  2. Income / profit.
  3. The cost of the goods sold.
  4. Operations for the sale of products (performance of work / services).
  5. Other categories with cost, physical or quantitative characteristics.

This list is established in Art. 38 NK. In general, the object of taxation is everything in relation to which there is an obligation to make gratuitous budgetary contributions.

Other elements

The tax base is understood as the value, quantitative or other characteristics of the taxable object. This category is established in Art. 53 NC. The tax period is called a calendar year or another period of time, at the end of which the base is formed and the amount of the payment is calculated. This element is set in art. 55 NK. The rate is the amount of charge per unit of the base. The procedure and timing of payments are established in Art. 57-58 NC.

Object of taxation: definition

The legislation establishes principles according to which the obligation to make contributions to the budget arises in relation to a particular category. In particular, the Tax Code establishes a property tax. The object of taxation in this case represents various categories of material assets in the possession of the subject (real estate, car, etc.). Any item sold or intended for sale is used as a product. When regulating relations arising in the framework of the collection of customs duties, the object of taxation is also any material value prescribed in the Customs Code. Any activity, the result of which has material expression and is aimed at satisfying the own needs of citizens or enterprises, is recognized as work in respect of which there is an obligation to make contributions to the budget. The service also acts as an object of taxation. The obligation to make a deduction to the budget in this case arises if the results of activities that do not have a material form are realized and consumed in the course of its implementation.

Implementation

This element can also act as an object of taxation of individuals or enterprises. The sale of products, services, works should be understood accordingly:

  1. Transfer of ownership of products from one entity to another.
  2. Provision of services by one person to another.
  3. Transfer of the result of the work performed.

The implementation will not act as an object of taxation in the following cases:

  1. Performing operations related to the circulation of foreign or Russian currency (except for the purposes of numismatics).
  2. Transfer of fixed assets, intangible assets or other values \u200b\u200bof the enterprise to its successor in the course of its reorganization.
  3. Making investments. These include, in particular, contributions to the capital of partnerships and companies, share contributions, etc.
  4. Transfer of residential premises to citizens in the houses of the municipal or state fund in the course of privatization.
  5. Confiscation, inheritance, ownership of abandoned or abandoned objects, animals, treasure finds, in accordance with the norms of the Civil Code.
  6. The transfer of property as an initial contribution to the participants of a business partnership / company, its legal successor / heir in the process:

The Tax Code may provide for other cases in which the sale will not act as an operation subject to taxation.

Added value

The object of VAT taxation is:

  1. Sale of products, services and works on the territory of the Russian Federation, including pledged items. This category also includes the transfer of goods under an agreement on novation or compensation.
  2. Sale of products for their own needs, the costs of which are not accepted for deduction (through depreciation calculations including) when calculating the rate on the company's profit.
  3. Importation of products into the customs territory.
  4. Execution of construction and installation works for their own needs.

All transactions that are not considered implementation in accordance with the Tax Code will not act as an object of VAT taxation.

Determination of cost

There is only one taxable item for each levy. The formation of this or that charge must be justified in accordance with the current legislation. The value specified in the agreement between the parties is taken as the value of the value. It is assumed (until proven otherwise) that it corresponds to the market indicator of similar goods, works, services. Accounting for taxable items is carried out by the payer independently. Supervisory authorities, when checking the completeness of contributions to the budget, can control the correctness of pricing under contracts only in cases where transactions are carried out:

  1. Between interdependent entities.
  2. For barter (exchange) transactions.
  3. Within the framework of foreign economic activity.
  4. If there is a deviation in the direction of increase or decrease by more than twenty percent from the price level used by the payer for relatively homogeneous (identical) products (services, works) within a short period.

Specificity of setting prices

In cases provided for in the Tax Code, when the cost of services, work, goods used by the parties to the transaction deviates in the direction of decrease or increase by more than 20% from the market indicator for homogeneous categories, the supervisory authority has the right to make a reasoned decision on additional charges. In addition to the tax, the payer will be charged a penalty fee. The calculation is carried out as if the results of the transaction were evaluated in accordance with market prices for homogeneous services, works, products. When determining the price, discounts are taken into account, which are caused by:


Subsequent sale price

There may be no homogeneous products on the market for one reason or another, or the necessary information to determine the corresponding value. In such cases, the "future sale" method is used. Its essence lies in determining the difference between the price at which the object is sold to the buyer and will subsequently be resold by the consumer, and the standard costs in such cases, incurred by the latter when re-selling.

Costly method

It is used if the method described above cannot be applied. Under the cost method, the market price of the service, goods, work sold by the seller is presented as the sum of the losses incurred and the income usual for this field of activity. In such cases, the traditional indirect and direct costs of purchasing (manufacturing) or selling, storage, transportation, insurance and other costs are taken into account.

Additionally

In the process of setting prices, only official sources of data on market indicators for homogeneous works, services, goods, as well as on exchange quotations are used. In the event of legal proceedings, the authorized authority has the right to take into account any circumstances that may be significant for establishing the results of the transaction, not limited to the clauses provided for in the Tax Code. The provisions set out in the Code are used in determining the market value of financial instruments in futures agreements and the price of shares in accordance with the specifics set out in chapters 23 and 25.

Income

It is understood as an economic benefit expressed in cash or in kind. It is taken into account when it is possible to assess it and to the extent that it can be done. Chapters 23 and 25 of the Tax Code establish a distinction between incomes that are received from sources located inside and outside the Russian Federation. If the provisions of the Code do not make it possible to unambiguously determine which category the payer's receipts belong to, the determination of the type of profit is carried out by the federal executive body authorized to conduct supervision in the field of taxation.

Dividend

They are any income that a participant (shareholder) of the company receives in the process of distributing profits remaining after taxes. Dividends are accrued on the shares owned by the founder in proportion to the contributions of the remaining owners to the authorized capital. This type of profit also includes any income from sources located outside of Russia and included in this category by the laws of foreign countries. Payments are not dividends:

  1. Received by a shareholder during the liquidation of an enterprise in kind or in cash, not exceeding his initial contribution to the joint (authorized) capital.
  2. Participants in the form of transfer of securities of the same company into ownership.
  3. A non-commercial enterprise to carry out its main activity, not related to entrepreneurship, produced by a business entity, the authorized capital of which is fully formed from the contributions of this organization.

Interest

Under them, the Tax Code of the Russian Federation recognizes any income established (declared) in advance, including in the form of a discount, which is received on various debt obligations (regardless of the method of registration). In particular, interest is considered to be the profit acquired on a cash deposit.

According to the general rule, the object of taxation for the tax on the property of organizations is the movable and immovable property of a Russian organization, recorded on the balance sheet as fixed assets (clause 1 of article 374 of the Tax Code of the Russian Federation). That is, on account 01 "Fixed assets" or on account 03 "Profitable investments in material assets" (Letter of the Ministry of Finance dated 26.10.2009 N 03-05-06-01 / 68).

Both in terms of real estate and in terms of movable property there are nuances. But before moving on to their consideration, let's figure out which property, in principle, is not an object of taxation.

What does not apply to the object of taxation

The object of taxation for property tax is not, in particular (subparagraphs 1.8, paragraph 4, article 374 of the Tax Code of the Russian Federation):

  • land plots and other objects of nature management;
  • fixed assets from 1 or 2 depreciation groups in accordance with the Classification of fixed assets (approved by the Decree of the Government of the Russian Federation of 01.01.2002 N 1).

    • These are two main points from the entire list of non-taxable property that may be relevant for an ordinary commercial organization. Other property named in the list is rather exotic for business. For example, objects of cultural heritage of the peoples of the Russian Federation of federal significance, nuclear installations used for scientific purposes, space objects, etc. (subparagraphs 3,4,6, paragraph 4 of article 374 of the Tax Code of the Russian Federation).

    Movable property as an object of taxation

    Taking into account the above, movable property is not subject to property tax if it belongs to the 1 or 2 depreciation group (subparagraph 8 of paragraph 4 of article 374 of the Tax Code of the Russian Federation). As for movable property from 3-10 depreciation groups, it is not subject to taxation if it was registered as a fixed asset after January 1, 2013. An exemption applies to him. However, it does not apply if the property was registered as a result of the reorganization or liquidation of the organization, or was received from an interdependent person (clause 25 of Article 381 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of December 23, 2016 N 03-05-05-01 / 77572 ).

    Thus, movable property is subject to taxation if it was registered as a fixed asset before January 1, 2013, or accepted after that date, but fell into the list of those exemptions for the benefit described above.

    Real estate as an object of taxation

    Real estate on the balance sheet of the organization, accounted for as a fixed asset, is subject to taxation for property tax (clause 1 of article 374 of the Tax Code of the Russian Federation). If the organization has residential real estate that is not recorded on the balance sheet, then property tax must be paid from it based on the cadastral value, if this is established by the law of a constituent entity of the Russian Federation (subparagraph 4 of paragraph 1 of article 378.2 of the Tax Code of the Russian Federation). As you remember, there are other properties that are subject to property tax based on their cadastral value. And not only organizations on the OSN, but also companies on special modes should pay tax on them.

    The object of taxation for property tax is

    REMINDER FOR TAXPAYERS

    Corporate property tax

    The tax on property of organizations is established by Ch. 30 of the Tax Code of the Russian Federation (hereinafter - the Code) and comes into force in accordance with the Code and the laws of the constituent entities of the Russian Federation.

    Corporate property tax is a regional tax.

    Thus, when deciding on the procedure for calculating and paying property tax, organizations should be guided not only by the norms of the Code, but also by the provisions of the law of the Yaroslavl region "On the tax on property of organizations in the Yaroslavl region" dated 15.10.2003 N 46-z.

    Taxpayers of corporate property tax

    - foreign organizations, if they operate in Russia through permanent missions and (or) own real estate located on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation.

    All legal entities established in accordance with the legislation of the Russian Federation are considered Russian organizations. Consequently, both commercial and non-commercial Russian organizations are payers of corporate property tax.

    Foreign organizations include foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the legislation of foreign states, international organizations, as well as branches and representative offices of such legal entities and organizations.

    At the same time, the organizers of the Olympic and Paralympic Games are not recognized as taxpayers in relation to the property used by them in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games 2014 in Sochi and its development as a mountain climatic resort.

    For a Russian organization, the object of taxation is any movable and immovable property that is recorded on its balance sheet as fixed assets. In this case, the object of taxation includes the property that you transferred to other persons for temporary possession, use, disposal, trust management or contributed to joint activities (clause 1 of article 374 of the Code).

    It should be noted that from January 1, 2009, property that was received by a Russian organization under a concession agreement and meets the above conditions is also classified as an object of taxation.

    The object of taxation for foreign organizations differs depending on the following criteria:

    1) whether or not the organization conducts activities in the Russian Federation through a permanent establishment;

    2) whether the organization has real estate in the Russian Federation, if it does not have a permanent establishment.

    If a foreign organization operates in Russia through a permanent establishment, then the object of taxation for it will be any movable and immovable property that belongs to fixed assets according to the accounting rules.

    For foreign organizations that do not have a permanent establishment in Russia, the object of taxation arises only if they have property that meets certain conditions (clause 3 of article 374 of the Code), namely:

    1) the property is immovable;

    2) the property is located on the territory of the Russian Federation;

    3) the property belongs to a foreign organization by right of ownership.

    Since January 1, 2009, immovable property received by foreign organizations under a concession agreement and located in Russia has also been classified as an object of taxation.

    Does not apply to the object of taxation the following property:

    - other objects of nature management (water bodies and other natural resources).

    It should be noted that the Code does not contain the concepts of "objects of nature use", "natural resources", "water body". In this case, you can refer to the sectoral legislation that regulates the relevant legal relationship (clause 1 of article 11 of the Code).

    Thus, the concept of natural resources is contained in Art. 1 of the Federal Law of 10.01.2002 N 7-FZ "On Environmental Protection". At the same time, not only natural natural objects are classified as natural resources, but also objects created by man, if they have the properties of natural objects and have a recreational and protective value (the so-called natural and anthropogenic objects).

    To define the concept of "water body", you can refer to the Water Code of the Russian Federation.

    According to paragraph 4 of Art. 1 of the Water Code of the Russian Federation, a water body is understood as a natural or artificial reservoir, watercourse and other object, the concentration of waters in which has characteristic forms and signs of the water regime. The types of water bodies are indicated in Art. 5 of the Water Code of the Russian Federation. These include rivers, streams, canals, lakes, etc.

    Not recognized as an object of taxation also property of federal executive bodies, if the following conditions are simultaneously met (clauses 2 clauses 4 of article 374 of the Code):

    - the property belongs to the specified bodies on the basis of the right of economic management or operational management;

    - military and (or) service equivalent to it is legally provided for in the federal executive body;

    - the property is used for the needs of defense, civil defense, security and law enforcement in the Russian Federation.

    Tax base and the procedure for determining the tax base.

    The tax base is defined as the average annual value of property recognized as an object of taxation.

    The tax base for each category of property tax payers is determined differently. So, it differs (Article 375 of the Code):

    - for Russian organizations;

    - foreign organizations that operate through a permanent establishment in the Russian Federation;

    - foreign organizations that do not have a permanent establishment in the Russian Federation, but own real estate in the territory of the Russian Federation.

    Russian organizations determine the tax base independently based on the results of the tax or reporting periods.

    Based on the results of the tax period, the tax base is calculated on the basis of the average annual value of property, which belongs to the objects of taxation (clause 1 of Art. 375, clause 3, clause 4 of Art. 376 of the Code).

    The tax base based on the results of the reporting periods - I quarter, half a year, 9 months is calculated after each of them. The tax base for the reporting period is determined as the average value of property recognized as an object of taxation (clause 4 of article 376, clause 3 of article 379, clause 6 of article 382 of the Code).

    The tax base (the basis for calculating advance payments) is calculated for the entire property of the organization as a whole.

    However, there are exceptions. So, the tax base is calculated separately in relation to (clauses 1, 2 of article 376 of the Code):

    - property of each separate division of the organization that has a separate balance sheet;

    - real estate located outside the location of the organization (a separate subdivision with a separate balance sheet);

    - property that is taxed at different rates;

    - real estate actually located in the territories of different constituent entities of the Russian Federation.

    To calculate the tax base (average annual and average property value), you need accounting data on the residual value of fixed assets, which are objects of taxation.

    The average value of property for the reporting period is determined as the quotient of dividing the amount obtained as a result of adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months in the reporting period, increased per unit.

    The average annual value of property for the tax period is determined as a quotient from the division of the amount obtained as a result of adding the residual value of property on the 1st day of each month of the tax period and the last day of the tax period by the number of months in the tax period, increased by one.

    Foreign organizations determine the tax base independently (clause 3 of article 376 of the Code). In this case, the tax base is calculated separately in relation to (clauses 1, 2, article 376 of the Code):

    - property of a permanent establishment of a foreign organization, which is taxed at the place where the representation is registered with the tax authorities;

    - real estate outside the permanent establishment of a foreign organization;

    - property that is taxed at different rates;

    - real estate located on the territories of different constituent entities of the Russian Federation or partially in the territorial sea of \u200b\u200bthe Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation.

    Property tax rates

    Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2 percent.

    It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.

    On the territory of the Yaroslavl Region, the Law of YaO of 15.03.2003 N 46-z (with amendments and additions) established the tax rate for the tax on the property of organizations at a rate of 2.2 percent.

    At the same time, for the organizations of the communal complex in relation to property used for the collection, treatment, distribution of water, removal and treatment of wastewater (including its repair and maintenance), in which the share of revenue from services to budgetary institutions in the total revenue from the sale of water supply and sanitation is and to the population directly and (or) through management organizations is more than 40%, the tax rate is set at 1.1 percent.

    For organizations of the communal complex in relation to property used for collection, treatment, distribution of water, removal and treatment of wastewater (including its repair and maintenance), in which the share of revenue from services to budgetary institutions and the population in the total revenue from the sale of water supply and wastewater disposal directly and (or) through management organizations is more than 70%, the tax rate is set at 0.6 percent.

    Property tax benefits are established and canceled by the Tax Code of the Russian Federation and (or) the corresponding laws of the constituent entities of the Russian Federation (clause 3 of article 56, clause 2 of article 372 of the Code).

    Thus, property tax benefits can be conditionally divided:

    - for benefits that are established by the provisions of the Tax Code of the Russian Federation and are applied in all constituent entities of the Russian Federation, where a tax on the property of organizations has been introduced;

    - benefits that are provided for by the relevant law of the subject of the Russian Federation and are valid only on the territory of this subject.

    At the same time, property tax benefits established by the Tax Code of the Russian Federation are valid throughout the entire territory of the Russian Federation and do not require re-establishment in the law of a constituent entity of the Russian Federation.

    So, exempt from taxation:

    1) organizations and institutions of the penal system - in relation to property used to carry out the functions assigned to them;

    2) religious organizations - in relation to property used by them to carry out religious activities;

    3) 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 constitute at least 80 percent - in relation to property used by them to carry out their statutory activities;

    organizations, the authorized capital of which consists entirely of the contributions of the indicated all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wages fund is at least 25 percent - in relation to property used by them for production and (or) the sale of goods (with the exception of 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 the above-mentioned all-Russian public organizations of disabled people - in relation to the property used by them to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational 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;

    4) organizations whose main activity is the production of pharmaceutical products - in relation to property used by them for the production of veterinary immunobiological preparations intended to combat epidemics and epizootics;

    5) organizations - in relation to objects recognized as historical and cultural monuments of federal significance in the manner prescribed by the legislation of the Russian Federation;

    6) organizations - in relation to nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances, as well as storage facilities for radioactive waste;

    7) organizations - in relation to icebreakers, ships with nuclear power plants and ships of nuclear technology services;

    8) organizations - in relation to public railways, federal public highways, main pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities. The list of property related to the specified objects is approved by the Government of the Russian Federation;

    9) organizations - in relation to space objects;

    10) property of specialized prosthetic and orthopedic enterprises;

    11) property of the collegia of advocates, law offices and legal consultations;

    12) property of state scientific centers;

    13) organizations - in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for the purpose of conducting activities in the territory of a special economic zone, used in the territory of a special economic zone under an agreement on the creation of a special economic zone and located on the territory of this special economic zone, within five years from the date of registration of the specified property;

    14) organizations - in relation to ships registered in the Russian International Register of Ships.

    In addition to the benefits provided for by Art. 381 of the Code, the law of the Yaroslavl region of 15.03.2003 N 46-z establishes other tax benefits.

    So, on the territory of the Yaroslavl region, movable and immovable property that makes up the treasury of the Yaroslavl region and the municipal treasury (including highways of regional, intermunicipal and local importance) is not taxed on the property of organizations, with the exception of property used by state, municipal and other enterprises, institutions and organizations to carry out activities in accordance with their statutory and other purposes.

    The following are exempt from the payment of tax on the property of organizations:

    - organizations - in relation to objects of external improvement, the maintenance of which is carried out at the expense of the local budget, and housing stock;

    - catering establishments serving school canteens, canteens at higher and secondary educational institutions, hospitals;

    - airports of international class;

    - participants in investment activities implementing priority investment projects in the Yaroslavl Region, in accordance with the legislation of the Yaroslavl Region on investment activities in the Yaroslavl Region;

    - agricultural producers, provided that in the total proceeds from the sale of goods of these producers, the share of proceeds from the sale of their agricultural products is at least 70 percent;

    - religious organizations registered in accordance with federal legislation on the territory of the Yaroslavl Region - in relation to property used to carry out statutory activities, with the exception of property involved in entrepreneurial activities;

    - organizations - in relation to the property of children's health camps (centers);

    - homeowners' associations, housing and housing construction cooperatives;

    - organizations that have sports facilities with artificial ice that meet the requirements for holding competitions according to international rules.

    Taxable period. Reporting period.

    The tax period is the calendar year.

    The reporting periods are the first quarter, half year and nine months of the calendar year.

    The declaration is submitted by all persons who are recognized as payers of tax on the property of organizations.

    The obligation to file a tax return is retained even if the organization does not have an object of taxation. In this case, you need to submit a "zero" declaration.

    Taxpayers are required to submit a declaration to the tax authority no later than March 30 of the year following the expired tax period (clause 3 of Article 386 of the Code).

    Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end date of the relevant reporting period.

    Depending on the status of the organization, the type of property and its location, the declaration can be submitted to different tax inspectorates (clause 1 of article 386 of the Code, clause 1.2 of section I of the Procedure for filling out the declaration). In particular:

    - at the location of the Russian organization;

    - at the place of registration of the permanent establishment of a foreign organization;

    - at the location of each separate subdivision of a Russian organization that has a separate balance sheet;

    - at the location of each immovable property;

    - at the place of registration of the largest taxpayer.

    Forms of reporting on corporate property tax

    Order of the Ministry of Finance of Russia dated February 20, 2008 N 27n "On approval of tax declaration forms and tax calculation for advance payment of corporate property tax and procedures for filling them in" approved forms of tax declaration and tax calculation for corporate property tax.

    Object of taxation for corporate property tax

    The object of taxation for the tax on the property of organizations is determined in accordance with Art. 374 of the Tax Code of the Russian Federation. The taxation of movable and immovable property has its own characteristics, which we will tell you about in the materials of the section "Objects of tax on property of organizations".

    General information about corporate property tax

    The legal basis for levying tax on the property of organizations is Ch. 30 of the Tax Code of the Russian Federation and local legislative acts, since this tax is regional. The tax on the property of organizations must be paid by firms on the OSN, and on some property - by special regimes and individual entrepreneurs. Officials at the federal and regional levels may provide some organizations with full or partial exemption from the payment of corporate property tax. For example, companies involved in preparations for the 2018 FIFA World Cup (which will be held in Russia) do not pay property tax.

    Who does not pay property tax, find out from publications .

    The tax base for corporate property tax is calculated on the basis of data on the average annual value of the company's movable and immovable property. In this case, the average value of the property is calculated based on the residual value of the accounting objects, that is, the depreciation value is subtracted from the initial value of the property.

    An example of calculating property tax based on its average annual value, see here.

    For a number of objects, the tax base can be calculated on the basis of cadastral valuation data.

    The step-by-step instructions for calculating the "cadastral" property tax are posted here.

    IMPORTANT! If the property is valued at the average annual value, then the tax rate on it cannot be higher than 2.2%. But regional authorities have the right to set their own tax rate below this figure, and it may differ for different categories of property. For properties subject to cadastral value, the maximum tax rate is 2%. And for strategic objects, for example, gas pipelines and gas production facilities, the tax rate is completely zero.

    Find out how the property tax rate has changed in recent years from the material.

    Payers must report on the tax on the property of organizations on a quarterly basis - by calculating and transferring advance payments (if they are provided for by regional acts). Once a year, firms submit a property tax return. Regional authorities have the right to change the timing of advance payments and reporting submission. For example, in a constituent entity of the Russian Federation it may be allowed not to pay tax advances, but to settle with the budget once a year - based on the results of the tax period.

    To whom, when and how to pay property tax advances, we will tell in the article.

    In addition to other tax reliefs on the tax on the property of organizations, regional officials can form a list of beneficiaries-organizations or privileged property.

    Learn about property tax benefits here.

    And also from publications:

    Over the past 3 years, the corporate property tax has become one of the most discussed tax. In 2014, lawmakers decided to levy a tax on a number of properties at cadastral value. Moreover, he was also obliged to pay those companies that were previously exempted from paying property tax: in 2014, this right was taken away from UTII payers, and since 2015, simplified taxpayers have also paid property tax. Of course, this is possible provided that the regional authorities have compiled a list of cadastral real estate and issued an order on the collection of tax on such property, indicating the amount of rates.

    The article "Property tax: changes in 2016" will tell us about what changes in the calculation of property tax brought us in 2016.

    The 2017 innovations in property tax are presented in the material.

    The object of taxation for the tax on the property of organizations is determined by Art. 374 of the Tax Code of the Russian Federation. According to the law, it is considered to be movable and immovable property, which is recorded on the balance sheet of the taxpayer as a fixed asset.

    IMPORTANT! For property that the company has transferred for temporary use, trust management or contributed to joint activities, property tax must also be paid. The only nuance is who is the payer of this tax.

    For foreign organizations that work through permanent establishments, the object of taxation is the property that they received under a concession agreement. If a foreign company does not have a permanent establishment, then the tax is levied on the property located in the territory of the Russian Federation and owned by the foreign company on the right of ownership, as well as the property received under the concession agreement.

    What cannot be subject to property tax? Land plots and other natural objects (lakes, forests), cultural heritage objects, nuclear installations, icebreakers, space objects, property of some federal bodies. Also, fixed assets related to 1 and 2 depreciation groups are not taxed. An example is an expensive printer for accounting needs.

    Real estate in this case is something that cannot be moved: buildings, structures, unfinished construction objects. Real estate transactions are subject to mandatory registration in the Unified State Register of Rights to Real Estate and Transactions with It. Movable property for the purposes of property taxation - equipment, machine tools, automobile and freight transport.

    IMPORTANT! The legislation of different countries can refer the same object in one state to real estate, and in another - to movable property. In such cases, the norm of the Civil Code (Art. 1205) applies, according to which the belonging of an object to a certain type of property is determined by the laws of the country where the object is actually located.

    In the material "Art. 374 of the Tax Code of the Russian Federation (2017): questions and answers " our experts have collected the most frequently asked questions on determining the object of property taxation and prepared detailed answers to them, taking into account the latest changes in legislation, letters from the Ministry of Finance, the Federal Tax Service and arbitration practice.

    Features of payment of tax on movable property

    An organization can recognize as movable property those items of fixed assets that have mobility, that is, they can be moved, for example: a dough sheeter, printing equipment, a packaging machine, a company car. Money and securities are also the movable property of the enterprise, but they do not satisfy another criterion for classifying property as an object of taxation - property must be accounted for as a fixed asset in accordance with PBU 6/01. The taxation of "movable" in recent years has undergone a number of changes. In 2013–2014, there was a rule according to which objects of movable property accepted for accounting on account 01 were not subject to taxation. However, since 2015, officials have revised the tax collection procedure.

    How now you need to pay tax on movable property and what tax breaks are provided for companies, read in this publication.

On the procedure for establishing taxes and fees and indicated that in accordance with the Tax Code of the Russian Federation, the tax is considered established only when taxpayers and the elements of taxation specified in clause 1 of Art. 17 Tax Code of the Russian Federation. One of the mandatory elements is the object of taxation. We will tell you about the objects of taxation under the terms of the Tax Code of the Russian Federation in our material.

The object of taxation is ...

The objects of taxation are circumstances that have a cost, quantitative or physical characteristic, with the presence of which the taxpayer becomes liable to pay tax (clause 1 of article 38 of the Tax Code of the Russian Federation). The types of objects of taxation are the sale of goods (works, services), property, profit, income, expense, etc.

Without the subject and object of taxation, other elements of taxation, the structure of tax authorities and tax legislation, functioning is impossible.

Examples of objects of taxation

The object of taxation depends on each specific tax and is established by the Tax Code of the Russian Federation. For example, the following transactions are recognized as objects of taxation for VAT (clause 1 of article 146 of the Tax Code of the Russian Federation):

  • sale of goods (works, services) on the territory of the Russian Federation;
  • construction and installation works for own consumption;
  • import of goods into the territory of the Russian Federation;
  • transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for their own needs.

Here are some examples of taxation items for other individual taxes:

  • Personal income tax: income received by individuals from sources in the Russian Federation and outside the Russian Federation (Article 209 of the Tax Code of the Russian Federation);
  • corporate income tax: profit (Article 247 of the Tax Code of the Russian Federation);
  • STS: income or income reduced by the amount of expenses (clause 1 of Art. 346.14 of the Tax Code of the Russian Federation).
  • UTII: imputed income of an organization or individual entrepreneur (clause 1 of article 346.29 of the Tax Code of the Russian Federation);
  • transport tax: cars, motorcycles, scooters, buses and other vehicles (
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