Which I wrote about in the last post. Therefore, I will describe some points shorter, and sometimes refer to the material about the transport tax. Let me remind you that this article comes out as part of a series of publications about regulated monthly closing operations in the software product 1C Enterprise Accounting 8 edition 3.0.
Let me remind you that the site already has a number of articles that are devoted to the issue of closing the month in the 1C BUX 3.0 program:
Land plots that are subject to taxation of the tax in question are stored as fixed assets in the 1C Accounting program. In order for the program to understand that this OS is a land plot, a register is provided "Registration of land plots"... This register is available directly from the form of the item of the catalog "Fixed assets". The figure shows the creation of an entry in this register from an element with the name "Land plot" of the "Fixed assets" directory.
The entry form in this register has three tabs. On the first tab "Land plot" you must specify the general registration information:
Also, two more parameters can be specified on this tab:
o The coefficient "2" is used, within 3 years from the date of land registration to the registration of the constructed property;
o The coefficient "4" is used, over a period over 3 years.
There is a separate switch for this case. And the third option, when the land plot is listed in another tax authority... In this case, the third of the possible radio buttons is put and an element of the corresponding directory with information about the tax authority is created.
And the third tab is "Land tax". Firstly, the BCC (Budget Classifier Code) is indicated on it. It depends on the tax rate and is selected from a predefined list. The tax rate is also indicated. The tax rate is established by acts of the representative bodies of the municipality and cannot exceed 0.3% for agricultural land, land occupied by housing stock, land of personal subsidiary plots. With regard to land for other purposes, it cannot exceed 1.5% of the cadastral value.
Also, on this tab, you can enter information about benefits in relation to land tax, in various variations.
The entire record can be saved. If the information changes (for example, the privilege has been lost), you should create another record for this fixed asset (you can create a copy of the existing one), enter the information and indicate the date from which this new information is valid. Also, this register stores records with information about the deregistration of a land plot.
In the configuration of 1C Accounting edition 3.0 there is a register "Methods for reflecting tax expenses". In this ledger, a cost account is set up, according to which the land tax is also taken into account. The register can also be accessed from the catalog item "Fixed assets". The register contains a predefined entry that is valid for all fixed assets on which land tax is charged. However, you can create a customization for a specific asset by specifying it in the appropriate field.
The procedure for paying taxes is established in the register “Procedure for paying taxes locally”. The register can be accessed in the "References" section of the main menu in the "Taxes" group of links. A register entry is created, which indicates:
In our case, the land plot was accepted for accounting on August 24, so the first calculation will be carried out in September 2014.
The received amount of the transaction (advance payment) can be deciphered by opening the "Help for the calculation of land tax" for the 3rd quarter of 2014. It can be opened from the month-closing service by left-clicking on the "Calculation of land tax" link and selecting the "Calculation of land tax" report line in the list that opens. Since this land plot was in possession only for 1 full month (September, since it was accepted for registration on August 24), the advance payment is calculated as follows:
RUB 450,000 (cadastral value) * 1.5% (tax rate) * 1/12 (for 1 month) = 562 rubles.
The next month-closing operation "Calculation of land tax" must be performed in December and the tax will be calculated for 3 months:
RUB 450,000 (cadastral value) * 1.5% (tax rate) * 3/12 (for 3 months) = 1,688 rubles.
Please note that in the certificate, in column 14, the entire calculated tax for the year is indicated, and in column 15 the amount of previously calculated advance payments.
That's all for today!
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The procedure for calculating land tax in accounting depends on the nature of the use of the land.
If the land plot is used in the process of manufacturing products (performing work, rendering services), then take the land tax into account as part of expenses for ordinary activities (paragraphs 5 and 7 of PBU 10/99):
Debit 20 (23, 25, 26, 29, 44) Credit 68 subaccount "Calculations of land tax"
- land tax has been charged.
If a land plot is provided for a fee for temporary use under a lease agreement (and this is not the subject of the organization's activities), take into account the land tax as part of other expenses (clause 11 of PBU 10/99):
Debit 91-2 Credit 68 subaccount "Calculations of land tax"
- land tax has been charged.
If an organization is building a building or structure on a land plot, attribute the amount of tax accrued during the construction period (before the building is included in fixed assets) to increase the initial value of the object. This procedure is provided for in clauses 8 and 14 of PBU 6/01.
Reflect the accrual of land tax by posting:
Debit 08 subaccount "Construction of fixed assets" Credit 68 subaccount "Calculations of land tax"
- the accrued land tax was taken into account when forming the initial cost of the object under construction.
Reflect the transfer of land tax to the budget by posting:
- the land tax was transferred to the budget.
The procedure for reflecting land tax in calculating taxes depends on the taxation system used by the organization.
OSNO
When calculating income tax, the amount of land tax (advance payments for land tax) should be included in the composition of expenses that reduce the tax base (subparagraph 1 of paragraph 1 of article 264 of the Tax Code of the Russian Federation).
It is possible to confirm the costs in the form of accrued amounts of advance payments for land tax by primary documents drawn up in accordance with the current legislation and containing all the necessary details.
For example, such documents can be:
The name of the document in this case does not matter. Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated June 9, 2011 No. ED-4-3 / 9163.
Situation: is it possible to take into account the amount of land tax on land plots not used to generate income when calculating income tax?
The answer is yes you can.
Based on the literal interpretation of the provisions of subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the tax base for income tax is reduced by any taxes charged in accordance with the current legislation (except for taxes specified in Article 270 of the Tax Code of the Russian Federation).
Payers of land tax are organizations that own land plots on the basis of ownership, the right of permanent (unlimited) use (Article 388 of the Tax Code of the Russian Federation). At the same time, the Tax Code of the Russian Federation does not make the obligation to pay the land tax dependent on whether the land plot is used in the organization's activities or not. Consequently, the amount of land tax paid to the budget on land plots not used to generate income can be taken into account when calculating income tax as part of other expenses (subparagraph 1 of paragraph 1 of article 264 of the Tax Code of the Russian Federation).
The Ministry of Finance of Russia adheres to a similar point of view in letters dated April 18, 2011 No. 03-03-06 / 2/64 dated June 26, 2009 No. 03-03-06 / 1/430 dated July 11, 2007 No. 03-03 -06/1/481 dated July 19, 2006 No. 03-03-04 / 1/589.
Situation: Is it possible to take into account when calculating income tax expenses in the form of land tax amounts for land plots occupied by non-production facilities (service industries, subsidiary farms, etc.)?
The answer is yes you can.
Based on the literal interpretation of the provisions of subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the tax base for income tax is reduced by any taxes charged in accordance with the current legislation (except for taxes specified in Article 270 of the Tax Code of the Russian Federation). The land tax is paid by the organization at the request of the legislation, therefore, its amount can be taken into account when calculating income tax (including for areas not used in the organization's activities) (Article 388 252 of the Tax Code of the Russian Federation).
At the same time, income and expenses associated with the activities of non-production facilities (service industries, subsidiary farms, etc.) form a separate tax base for income tax. Therefore, if a non-production facility is located on a land plot owned by an organization (for example, a recreation center, sauna, sports complex), the amount of land tax on this plot must be included in expenses in a special order when calculating income tax. That is, taking into account the provisions of Article 275.1 of the Tax Code of the Russian Federation. This point of view is reflected in the letter of the Ministry of Finance of Russia dated February 28, 2008 No. 03-03-05 / 14.
The moment when land tax expenses are accounted for when calculating income tax depends on which method of recognition of expenses is used by the organization.
If the organization uses the accrual method, then include the expenses for the payment of land tax and advance payments for land tax in the income tax base at the time of accrual (subparagraph 1 of paragraph 7 of article 272 of the Tax Code of the Russian Federation). Write off advance payments as expenses at the end of I, II and III quarters, land tax - at the end of the year. This procedure for reflection in expenses should be applied despite the fact that organizations have not submitted calculations of advance payments for land tax since 2011. The Ministry of Finance of Russia adheres to a similar point of view in its letter dated April 20, 2011 No. 03-03-06 / 1/254.
If the organization uses the cash method, then include the costs of paying the land tax in the income tax base at the time it is paid to the budget (subparagraph 3 of paragraph 3 of article 273 of the Tax Code of the Russian Federation).
An example of reflection in accounting and in taxation of expenses for the payment of land tax. The organization applies a general taxation system
OJSC "Production Company Master" owns the land plot. The organization is engaged in the production of food products. The land plot is occupied by an administrative building.
The cadastral value of the land plot as of January 1 is 3,425,000 rubles. The land tax rate established by local legislation for this category of land is 1.5 percent.
Also, local legislation established reporting periods for land tax, so the organization must calculate and pay advance payments for it.
Advance payments for land tax for the current year are calculated by the accountant of the organization as follows:
for the first quarter - 12 844 rubles. (RUB 3,425,000 × 1.5% × 1/4);
for the II quarter - 12 844 rubles. (RUB 3,425,000 × 1.5% × 1/4);
for the III quarter - 12 844 rubles. (3,425,000 rubles × 1.5% × 1/4).
The accountant of the organization transferred the advance payments for land tax to the budget in the following terms:
for the first quarter - April 29;
for the II quarter - July 29;
for the III quarter - October 31.
In accounting, the accrual and transfer of advance payments for land tax for the first quarter are reflected as follows:
- 12 844 rubles. - an advance payment of the land tax for the 1st quarter has been calculated.
Debit 68 subaccount "Calculations of land tax" Credit 51
- 12 844 rubles. - an advance payment of land tax was transferred to the budget for the 1st quarter.
The accountant made the same entries when calculating and paying advance tax payments:
for the II quarter - June 30 and July 29, respectively;
for the III quarter - September 30 and October 31, respectively.
When calculating income tax, an organization uses the accrual method. The accountant included advance payments of land tax in income tax expenses in the following amounts:
RUB 12 844 for the first quarter - March 31;
RUB 25 688 (RUB 12,844 × 2) for half a year - June 30;
RUB 38,532 (12 844 rubles. × 3) for nine months - September 30.
The amount of land tax for the year is 51,375 rubles. (RUB 3,425,000 × 1.5%).
The amount of tax to be transferred to the budget for the year is 12,843 rubles. (RUB 51,375 - RUB 12,844 - RUB 12,844 - RUB 12,844).
When calculating and paying the land tax for the year, the accountant of the organization made the entries.
On the last day of the tax period:
Debit 26 Credit 68 subaccount "Calculations of land tax"
- 12 843 rubles. - land tax has been charged for the reporting year.
Within the time period established by local law:
Debit 68 subaccount "Calculations of land tax" Credit 51
- 12 843 rubles. - the land tax was transferred to the budget for the reporting year.
When calculating income tax, the accountant included the amount of land tax in expenses on December 31 of the reporting year.
If the organization on the simplified tax system chose income reduced by the amount of expenses as an object of taxation, include the amount of land tax in expenses when calculating the single tax (subparagraph 22, clause 1 of article 346.16 of the Tax Code of the Russian Federation).
Situation: is it possible to take into account the amount of land tax on land plots that are not used to generate income when calculating the single tax under simplification? The organization pays a single tax on the difference between income and expenses
The answer is yes you can.
Based on the literal interpretation of the provisions of subparagraph 22 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, the tax base for the single tax is reduced by taxes accrued in accordance with current legislation.
Payers of land tax are organizations that own land plots on the basis of ownership, the right of permanent (unlimited) use (Article 388 of the Tax Code of the Russian Federation). At the same time, the Tax Code of the Russian Federation does not make the obligation to pay the land tax dependent on whether the land plot is used in the organization's activities or not. Consequently, the amount of land tax paid to the budget on land plots that are not used to generate income can be taken into account when calculating the single tax (subparagraph 22 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation). The Ministry of Finance of Russia adheres to a similar point of view in letters dated April 18, 2011 No. 03-03-06 / 2/64 dated June 26, 2009 No. 03-03-06 / 1/430 dated July 11, 2007 No. 03-03 -06/1/481 dated July 19, 2006 No. 03-03-04 / 1/589. Despite the fact that the conclusions drawn in these letters relate to organizations on a common taxation system, they can be extended to organizations on a simplified tax system that pay a single tax on the difference between income and expenses (clause 2 of Art. 346.16, clause 1 of Art. 252 of the Tax Code of the Russian Federation).
Include the expenses for the payment of the land tax in the base for the single tax at the time of its payment to the budget (subparagraph 3 of paragraph 2 of article 346.17 of the Tax Code of the Russian Federation).
If an organization is building a building or structure on a land plot, attribute the amount of tax accrued during the construction period to an increase the original cost of the object ... Do this until the building is registered as part of fixed assets. This procedure is established in paragraph 9 of paragraph 3 of Article 346.16 of the Tax Code of the Russian Federation, paragraphs 8 and 14 of PBU 6/01.
Reflect the expenses for the payment of land tax in section I of the book of accounting for income and expenses.
If the organization on the simplified tax system has chosen income as the object of taxation, then do not take into account the land tax when calculating the single tax. Clause 3 of Article 346.21 of the Tax Code of the Russian Federation does not provide for this.
UTII
The payment of the land tax does not affect the value of UTII, since when determining the single tax, the expenses of the organization are not taken into account (Article 346.29 of the Tax Code of the Russian Federation).
OSNO and UTII
If the organization applies the general taxation system and pays UTII, and the land plot is used in both types of activities of the organization, the amount of land tax need to distribute (Clause 9 of Article 274 of the Tax Code of the Russian Federation). This is due to the fact that when calculating income tax, expenses related to activities on UTII cannot be taken into account.
In the composition of expenses for calculating income tax, include only that part of the land tax that relates to the activities of the organization in the general taxation system (clause 9 of article 274 of the Tax Code of the Russian Federation).
If a company or individual entrepreneur owns a land plot, or they own the right of perpetual use, inheritance rights, then there is an obligation to pay land tax. It also needs to be paid in case of shared ownership. The amount of this fee is established by the constituent entities of the Russian Federation.
First you need to determine what the object of taxation is. For land tax - this is a site on the territory of the subject where it is installed.
Article 389 of the Tax Code of the Russian Federation lists the types of land plots that are not subject to taxation. For example, forests, water bodies, historical sites, nature reserves, etc. In addition, there are preferential categories of entrepreneurs and companies that are exempt from paying land tax. They are listed in Art. 395 of the Tax Code of the Russian Federation.
To calculate the land tax, data on the cadastral value of the site are required. It is determined either at the beginning of the year, or at the time of registration of the object. If the site is located on the territory of several subjects, then the cadastral value is determined for each within the established boundaries.
The tax period is a year. If during this period there has been a change in the value of the site, the taxpayer will still calculate the tax base as estimated as of January 1. This requirement does not apply to value adjustments in the event of an error by the cadastral valuation and accounting authority.
In case of shared ownership, the amount of land tax is set in proportion to the share of ownership. The taxpayer calculates the tax himself, using information from the cadastral register.
The tax rates for the land tax are determined by the local government. But the legislation regulates the limiting sizes:
In certain situations, it is necessary to use coefficients to calculate the tax.
Land tax accounting is reflected in the accounts depending on the use of the site. If the land is intended for production (performance of work / services), then Credit 68 of the account subaccount "Land Tax" will correspond with the Debit of account 20 (and auxiliary,) or 44.
If the land plot is leased out to generate income, the posting is made Debit 91.2 Credit 68 "Land tax".
When building an object on the site, the tax is charged: Debit 08 Credit 68 "Land tax".
To transfer the tax to the budget, use the transaction Debit 68 "Land tax" Credit.
Firm "Mira" acquired a land plot in 2014. As of January 1, 2015, its cadastral value was 2,755,926 rubles. The tax rate in this entity is 1.5%. You need to calculate the advance payments for the first and second quarter. In the first quarter, the site was used as a parking lot for the company's vehicles. In the second quarter, the land was rented out.
First quarter = 2 755 926 x 1.5% x ¼ = 10334.72
Second quarter = 2,755,926 x 1.5% x ¼ = 10334.72
| Account Dt | Account CT | Description of wiring | Transaction amount | A document base |
| Advance payment of land tax for the first quarter | 10334,72 | Accounting reference-calculation | ||
