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 constituent entity 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 highways.
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 | The subject of the Russian Federation | Region code | The subject of the Russian Federation |
| 01 | Republic of Adygea (Adygea) | 44 | Kostroma region |
| 02 | Republic of Bashkortostan | 45 | Kurgan region |
| 03 | The Republic of Buryatia | 46 | Kursk region |
| 04 | Altai Republic | 47 | Leningrad region |
| 05 | The Republic of Dagestan | 48 | Lipetsk region |
| 06 | The 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 | Mari El Republic | 55 | Omsk region |
| 13 | The Republic of Mordovia | 56 | Orenburg region |
| 14 | The 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 | Tyva Republic | 60 | Pskov region |
| 18 | Udmurt republic | 61 | Rostov region |
| 19 | The Republic of Khakassia | 62 | Ryazan Oblast |
| 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 |
|
Budgetary institutions - recipients of budgetary funds, operations for accrual (transfer) of land tax are reflected in accounting in the manner established for government institutions (clause 4 of Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n). In accounting for a budgetary institution that receives subsidies from the budget (in accordance with clause 1 of Article 78.1 of the Budget Code of the Russian Federation), reflect the costs of paying taxes under article KOSGU 290 “Other expenses” (Section V of the instructions approved by order of the Ministry of Finance of Russia dated December 21 2011 No. 180n). Make the following entries in your accounting. Reflect the accrual of land tax by posting: Debit 0.401.20.0, 0.109.80.290...) Credit 0.303.13.730 This procedure is established by paragraphs 60–61, 65, 131, 153 of Instruction No. 174n, Instruction to the Unified Chart of Accounts No. 157n (accounts 109.00, 303.00, 401.20). Debit 0.303.13.830 Credit 0.201.11.610 Credit 18(code KOSGU) This procedure is established by 73, 133 of Instruction No. 174n, Instruction to the Unified Chart of Accounts No. 157n (accounts 201.01, 303.00, off-balance sheet account 18). In the accounting of autonomous institutions Accrue land tax using the following posting: Debit 0.401.20.0, 0.109.70.290...) Credit 0.303.13.000 This procedure is established by paragraphs 60–61, 159, 181 of Instruction No. 183n, Instruction to the Unified Chart of Accounts No. 157n (accounts 109.00, 303.00, 401.20). Reflect the transfer of land tax to the budget with the following entries: Debit 0.303.13.000 Credit 0.201.11.0) Credit 18(disposal type code) In 24–26 digits of the account number, indicate the code of disposals (expenses, expenses) corresponding to the data structure approved by the Financial and Economic Activity Plan. This procedure is established by paragraphs 3, 73, 78, 161 of Instruction No. 183n, Instruction to the Unified Chart of Accounts No. 157n (accounts 201.01, 303.00, off-balance sheet account 18). The procedure for reflecting land tax when calculating taxes depends on what taxation system the institution uses. The institution applies a general taxation system The moment at which expenses for paying land tax are taken into account when calculating income tax depends on which method of recognizing expenses the institution uses. If the institution uses the accrual method, then include the costs of paying land tax in the income tax base at the time of its accrual (subclause 1, clause 7, article 272 of the Tax Code of the Russian Federation). Write off advance payments as expenses at the end of the 1st, 2nd and 3rd quarters, land tax - at the end of the year. This procedure for reflecting expenses should be applied despite the fact that institutions (organizations) have not submitted calculations of advance payments for land tax since 2011. A similar point of view is shared by the Russian Ministry of Finance in its letter dated April 20, 2011 No. /1/254. If the institution uses the cash method, then include the costs of paying land tax in the income tax base at the time of its payment to the budget (subclause 3, clause 3, article 273 of the Tax Code of the Russian Federation). An example of how expenses for paying land tax are reflected in accounting and taxation. The institution uses the land in income-generating activities and pays taxes from the funds from these activities The budgetary institution "Alpha" has the right to permanent, unlimited use of the land plot. The land plot is occupied by production workshops, which are used as part of income-generating activities. The cadastral value of the land plot, brought to the establishment, as of January 1, 2012 amounted to 3,425,000 rubles. The land tax rate established by local legislation in relation to this category of land is 1.5 percent. Also, local legislation establishes reporting periods for land tax, so the institution must calculate and pay advance payments for it.
Credit 18(code KOSGU) Debit 2.109.80.290 Credit 2.303.13.730 Debit 2.303.13.830 Credit 2.201.11.610 Credit 18(code KOSGU) An example of reflecting in budget accounting and taxation the costs of paying land tax at the expense of budget funding The state institution "Alpha" has the right to permanent, unlimited use of the land plot. The land plot is occupied by an administrative building, which is registered with the right of operational management. The cadastral value of the land plot, brought to the establishment, as of January 1, 2012 amounted to 4,425,000 rubles. The land tax rate established by local legislation in relation to this category of land is 1.5 percent. Also, local legislation establishes reporting periods for land tax, so the institution must calculate and pay advance payments for it. The accountant of the institution calculated advance payments for land tax for 2012 as follows:
The institution's accountant transferred advance payments for land tax for 2012 to the budget within the following terms:
The accountant of the institution reflected the accrual and payment of advance tax payments for the first quarter of 2012 as follows.
The accountant made the same entries when calculating and paying advance tax payments:
Land tax for 2012 is 66,375 rubles. (RUB 4,425,000 × 1.5%). When calculating and paying land tax for 2012, the institution’s accountant made the following entries. Debit KRB.1.401.20.290 Credit KRB.1.303.13.730 Debit KRB.1.303.13.830 Credit KRB.1.304.05.290 The institution pays UTII Payment of land tax does not affect the amount of UTII, since when determining the single tax, the expenses of the institution are not taken into account (Article 346.29 of the Tax Code of the Russian Federation). The institution applies the general taxation system and pays UTII If an institution applies a general taxation system and pays UTII, and the land plot is used in both types of activities of the institution, the amount of land tax must be distributed (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. As part of the expenses for calculating income tax, include that part of the land tax that relates to the activities of the institution in the general taxation system (clause 9 of Article 274 of the Tax Code of the Russian Federation). Autonomous institution applies simplification If an autonomous institution using a simplified system has chosen as an object of taxation income reduced by the amount of expenses, include the amount of land tax in expenses when calculating the single tax (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation). Include expenses for paying land tax in the base for the single tax at the time of its payment to the budget (subclause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation). If an autonomous institution is constructing a building or structure on a land plot, the amount of tax accrued during the construction period shall be attributed to the increase in the initial 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. The costs of paying land tax should be reflected in section I of the book of income and expenses. If an autonomous institution has chosen income as an object of taxation in a simplified manner, then do not take into account the land tax when calculating the single tax. This is not provided for by clause 3 of Article 346.21 of the Tax Code of the Russian Federation. Prepared on the basis of materials from the BSS "System Glavbukh" |
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 land 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: Failure to submit a land tax return on time 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:
It is one of three types of state (municipal) institutions created by the Russian Federation, a constituent entity of the Russian Federation and municipal entities. The legal status of government institutions and the features of their functioning are established in Art. 161 of the Budget Code of the Russian Federation.
A government 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. A government institution can carry out income-generating activities only if such a right is provided for in its constituent documents. Income received from these activities goes to the corresponding budget of the budget system of the Russian Federation. The issues of taxation of government institutions are very relevant, with the main problems arising in settlements with the budget for and income tax.
Reform of the budgetary sector associated with the entry into force of Federal Law of May 8, 2010 N 83-FZ<1>, led to the creation of three types of state (municipal) institutions. In the current edition of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation)<2>(Article 120 as amended by the Federal Law of 05/08/2010 N 83-FZ) it is established that an institution is recognized as a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature, and at the same time a state or municipal institution can be autonomous, budgetary or government institution.
——————————–
<1>Federal Law of 05/08/2010 N 83-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” // SZ RF. 05/10/2010. N 19. Art. 2291.
<2>Civil Code of the Russian Federation (part one) dated November 30, 1994 N 51-FZ.
Please note that in accordance with Federal Law dated 05.05.2014 N 99-FZ<3>, coming into force on September 1, 2014, the concept of a legal entity changes. Thus, in the new edition, the concept of a legal entity (in the part related to government institutions) is given as follows:
"Article 48. Concept of a legal entity
1. A legal entity is an organization that has separate property and is responsible for its obligations, can, on its own behalf, acquire and exercise civil rights and bear civil obligations, and be a plaintiff and defendant in court.
2. A legal entity must be registered in the Unified State Register of Legal Entities in one of the organizational and legal forms provided for by this Code.
3. Legal entities to whose property their founders have proprietary rights include state and municipal unitary enterprises, as well as institutions.”
——————————–
<3>Federal Law of 05.05.2014 N 99-FZ “On amendments to Chapter 4 of Part 1 of the Civil Code of the Russian Federation and on the recognition as invalid of certain provisions of legislative acts of the Russian Federation.”
If the version of the Civil Code of the Russian Federation in force before September 1, 2014 stipulated that legal entities that are non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations (associations), institutions, charitable and other funds, as well as in other forms provided by law<4>, then in the new edition the list of non-profit organizations is closed and significantly clarified.
——————————–
<4>Clause 3 of Art. 50 of the Civil Code of the Russian Federation (as amended by Federal Law dated November 3, 2006 N 175-FZ).
From September 1, 2014, according to the new edition, legal entities that are non-profit organizations can be created in one of eleven types of organizational and legal forms, including (item institutions, which include government agencies (including state academies of sciences ), municipal institutions and private (including public) institutions.
At the same time, in accordance with the new edition of paragraph 4 of Art. 50 of the Civil Code of the Russian Federation, non-profit organizations can carry out income-generating activities, if this is provided for by their charters, only insofar as this serves to achieve the goals for which they were created, and if this corresponds to such goals.
Table 1 presents data on the number of state (municipal) institutions operating in the Russian Federation.
Table 1
State (municipal) institutions<6>
|
Federal District |
Type of state (municipal) institution |
|||
|
government |
budget |
autonomous |
||
|
Central |
||||
|
Far Eastern |
||||
|
Privolzhsky |
||||
|
Northwestern |
||||
|
North Caucasian |
||||
|
Siberian |
||||
|
Ural |
||||
State institution, in accordance with Art. 9.1 of Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations”, also introduced by Federal Law No. 83-FZ, is one of three types of state (municipal) institutions created by the Russian Federation, a constituent entity of the Russian Federation and municipalities. The legal status of government institutions and the features of their functioning are established in Art. 161 of the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation). All-Russian classifier of organizational and legal forms OK 028-2012<5>government institutions are assigned the code 2 09 04. Data on government institutions in the Russian Federation are presented in Table 2.
——————————–
<5>Order of Rosstandart dated October 16, 2012 N 505-st “On the adoption and implementation of the All-Russian Classifier of Organizational and Legal Forms OK 028-2012.”
table 2
State institutions
|
Federal District |
Including |
|||
|
federal CU |
CU of a subject of the Federation |
municipal CUs |
||
|
Central |
||||
|
Far Eastern |
||||
|
Privolzhsky |
||||
|
Northwestern |
||||
|
North Caucasian |
||||
|
Siberian |
||||
|
Ural |
||||
A government 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.
Let us consider the features of the legal status of government institutions, defined in Art. 161 of the Budget Code of the Russian Federation concerning taxation issues:
– Financial support for the activities of a government institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation and on the basis of budget estimates.
– A government institution can carry out income-generating activities only if such a right is provided for in its constituent documents. Income received from these activities goes to the corresponding budget of the budget system of the Russian Federation.
– A government institution carries out operations with budget funds through personal accounts opened to it in accordance with the Budget Code of the Russian Federation.
– The state institution independently acts in court as a plaintiff and defendant.
– The state institution ensures the fulfillment of monetary obligations specified in the executive document in accordance with the Budget Code of the Russian Federation.
– A government institution does not have the right to provide and receive credits (loans) or purchase securities. Subsidies and budget loans are not provided to government institutions.
– A government institution, on the basis of a contract (agreement), has the right to transfer to another organization (centralized accounting) the authority to maintain budget accounting and generate budget reporting.
It should be noted that the changes to the Civil Code of the Russian Federation introduced by the above-mentioned Federal Law N 99-FZ did not lead to changes to the Budget Code regarding government institutions.
According to the new version of Art. 56 of the Civil Code of the Russian Federation, a legal entity is liable for its obligations with all the property belonging to it, and the liability of a government institution for its obligations is determined by the rules given in Table 3.
Table 3
Responsibility of state institutions in accordance with the Civil Code of the Russian Federation
|
Responsibility |
|
|
Article 123.21 |
The founder is the owner of the property of the institution he created. For property assigned by the owner to an institution and acquired by the institution for other reasons, it acquires the right of operational management in accordance with the Civil Code of the Russian Federation. |
|
Article 123.22 |
State institution and municipal institution |
In addition to financing from the relevant budget according to the estimate, as well as the implementation, in accordance with the constituent documents, of income-generating activities, government institutions can be recipients of grants. In modern conditions, grants provided (as a rule, as a result of competitive selection) for the implementation of specific projects in the field of science, culture, education, etc., have become widespread. Regarding government institutions, the legislation of the Russian Federation does not limit the rights of a legal entity to participate in a competition for a grant.<7>, and if the winner of the competition is determined, financial support for the implementation of the goals for which the grant is provided must be carried out within the budgetary allocations established by Art. 70 of the Budget Code of the Russian Federation, and on the basis of the budget estimate, taking into account the restrictions provided for in Art. 161 BC RF. Grants can be established by the President of the Russian Federation, Russian or foreign organizations, citizens for carrying out various programs, events, research, while the procedure and conditions for the allocation of grants are regulated by provisions approved at the appropriate level.
——————————–
<7>See Letter of the Ministry of Finance of Russia dated August 30, 2013 N 02-13-09/35843.
If the winner of the competition for a grant is under the authority of the main manager of budgetary funds (GRBS), who is the organizer of the competition, this main manager of budgetary funds ensures that the corresponding limits of budgetary obligations are brought to the institution. If the GRBS is not the organizer of the competition, then the corresponding budgetary allocations must be transferred in the manner prescribed by budget legislation from the GRBS of the competition organizer to the GRBS in charge of the government institution, in order to bring to it the corresponding limits of budget obligations. Moreover, in accordance with paragraph 3 of Art. 217 of the Budget Code of the Russian Federation, changes can be made to the consolidated budget list that increase the budget allocations provided for the relevant government institutions - recipients of budget funds, in the amount of received grants<8>.
——————————–
<8>Letter of the Ministry of Finance of Russia dated May 16, 2012 N 06-03-07/2.
State institutions are currently payers (and in some cases and/or tax agents) of taxes and fees established in Art. Art. 13 – 15 of the Tax Code of the Russian Federation and divided into federal, regional and local, the procedure for calculation and payment of which is regulated by the norms of the Tax Code of the Russian Federation.
Federal taxes and fees paid by government agencies include:
– value added tax;
– excise taxes;
– tax on personal income (as a tax agent);
– corporate income tax;
– mineral extraction tax;
– water tax;
– fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
- National tax.
Regional taxes paid by state institutions include:
– tax on property of organizations;
- transport tax.
Local taxes paid by state institutions include land tax.
It should also be noted that government institutions are also payers of compulsory insurance contributions (these payments are currently not tax payments, i.e. their payment is not established by the Tax Code of the Russian Federation):
– for compulsory pension insurance;
– for compulsory health insurance;
– for compulsory social insurance in case of temporary disability and in connection with maternity;
– for compulsory social insurance against accidents at work and occupational diseases.
Previously, the first three of the listed types of insurance contributions were part of the unified social tax (UST), the calculation and payment of which were regulated by the norms of Chapter. 24 Tax Code of the Russian Federation<9>.
——————————–
<9>Chapter 24 of the Tax Code of the Russian Federation lost force on January 1, 2010 in accordance with the Federal Law of July 24, 2009 N 213-FZ “On amendments to certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds."
Currently, the calculation and payment of these insurance contributions by government institutions are carried out in the manner established by the Federal Law of July 24, 2009 N 212-FZ “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” and the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases,” respectively.
The Russian tax system also provides for special tax regimes, but the Tax Code of the Russian Federation directly establishes the impossibility of applying some of them to government institutions.
For example: in terms of Unified Agricultural Tax – paragraphs. 4 paragraph 6 art. 346.2; in part – paragraphs. 17 clause 3 art. 346.12.
However, as regards UTII, the Tax Code does not directly establish the impossibility of its use by government institutions.
Unfortunately, tax statistics and analytics presented on the website of tax authorities do not make it possible to identify the amount of tax revenues from government agencies. This is due to the fact that form 1-NOM considers the accrual and receipt of taxes and fees in the context of the main types of economic activity, and government institutions, on the one hand, can be classified under code 1400 “Public administration and ensuring military security; compulsory social security”, and on the other hand, government institutions provide services and perform work related to various areas of activity<10>.
——————————–
<10>On the website www.bus.gov.ru in the “Analytics by Institutions” section you can obtain detailed information about the types of activities of institutions.
At the same time, government institutions are required to annually confirm the main type of activity actually carried out<11>, depending on which the risk of injury to workers and the corresponding insurance coverage are determined, which is regulated by the size of the tariff, depending on the classes of professional risk for various types of activities.
——————————–
<11>According to the FAS Resolution VSO dated April 30, 2013 N A33-12934/2012, the main type of activity cannot be determined only on the basis of documents that provide general information about the types of economic activities of the organization (institution).
State institutions maintain accounting records in accordance with the Chart of Accounts and Instructions for its application<12>, in which account 0 303 00 000 is provided for settlements of payments to budgets. This account reflects the amounts of taxes and contributions accrued by the institution in accordance with the legislation of the Russian Federation and payable by it as a taxpayer (payer of contributions). This account also takes into account the institution’s tax calculations, which are transferred to the budget as a tax agent (for example,).
——————————–
<12>Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (as amended on December 24, 2012).
According to clause 103 of Instruction No. 162n, accounting for payments to budgets is carried out on the following accounts:
0 303 01 000 “Calculations for personal income tax”;
0 303 02 000 “Calculations for insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity”;
0 303 03 000 “Calculations for corporate income tax”;
0 303 04 000 “Calculations for value added tax”;
0 303 05 000 “Calculations for other payments to the budget”;
0 303 06 000 “Calculations for insurance contributions for compulsory social insurance against industrial accidents and occupational diseases”;
0 303 07 000 “Calculations for insurance premiums for compulsory health insurance to the Federal Compulsory Medical Insurance Fund”;
0 303 08 000 “Calculations for insurance premiums for compulsory health insurance to the territorial Compulsory Medical Insurance Fund” (until 2012);
0 303 09 000 “Calculations for additional insurance contributions for pension insurance”;
0 303 10 000 "Calculations for insurance contributions for compulsory pension insurance for the payment of the insurance part of the labor";
0 303 11 000 "Calculations for insurance contributions for compulsory pension insurance for the payment of the funded part of the labor" (until 2014);
0 303 12 000 “Calculations for corporate property tax”;
0 303 13 000 "Calculations for land tax."
The government agency must approve the accounting policy both for accounting purposes in accordance with Art. 8 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, and for tax purposes. In relation to government institutions, issues to be enshrined in the order on accounting policies regarding taxation were considered by S. Valova<13>.
——————————–
<13>Valova S. Accounting policy for taxation purposes // Government institutions: accounting and taxation. 2014. N 1. P. 20 – 27.
The most significant when considering the issue of taxation of government institutions are issues related to income tax. Let us note that government institutions, which are employers, perform the duties of a tax agent in part and there are no specific features here. The specifics of taxation of value added tax are established in Chapter. 21 Tax Code of the Russian Federation. At the same time, in relation to government institutions in Art. 143 of the Tax Code of the Russian Federation does not say that government institutions are not payers, however, in accordance with paragraphs. 4.1 clause 2 art. 146 does not recognize as an object of taxation the performance of work (provision of services) by state institutions. According to the position of the Plenum of the Supreme Arbitration Court of the Russian Federation, expressed in Resolution No. 33 of May 30, 2014<14>, state and municipal institutions can be payers for financial and economic transactions if they act in their own interests as independent economic entities, and do not implement the public legal functions of the corresponding public legal entity and do not act on its behalf in civil legal relations in the manner , provided for in Art. 125 of the Civil Code of the Russian Federation.
——————————–
<14>Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33 “On some issues that arise in arbitration courts when considering cases related to the collection of value added tax” (posted on the website of the Supreme Arbitration Court of the Russian Federation on June 24, 2014).
In the case when it receives income from a counterparty in the form of a penalty (fine, penalty) for non-fulfillment (improper fulfillment) of obligations under a state (municipal) contract, this income is not included in the tax base (they are not named in the list of transactions recognized as subject to taxation). , which is defined in paragraph 1 of Article 146 of the Tax Code of the Russian Federation).
State institutions are payers in the case of the sale of fixed assets. At the same time, according to clause 3 of Art. 154 of the Tax Code of the Russian Federation, the tax base for the sale of an object in the cost of which was taken into account is defined as the difference between the sale (market) price taking into account tax and the residual value, and the calculated rate of 18/118 is applied to this tax base in accordance with clause 4 of Art. 164 Tax Code of the Russian Federation.
The payer will also be in the case of issuing a work book to an employee who enters into a contract for the first time.<15>. In case of dismissal of an employee of a government institution and deduction of compensation for the cost of workwear from wages, M. Alekseeva notes the ambiguity of the positions of the Ministry of Finance of Russia (compensation is subject to taxation) and the judicial authorities (compensation is not subject to taxation)<16>.
——————————–
<15>See Letter of the Ministry of Finance of Russia dated August 16, 2013 N 03-03-05/33508.
<16>Alekseeva M. Questions and answers // Government institutions: accounting and taxation. 2014. N 2. P. 75 – 76.
If a government institution carries out transactions that are subject to taxation and transactions that are not subject to taxation (exempt from taxation) in part in accordance with Art. 149 of the Tax Code of the Russian Federation, it is necessary to keep separate records of such operations (clause 4 of Article 149 of the Tax Code of the Russian Federation).
In accordance with paragraph. 1 clause 5 art. 174, paragraph 3 of Art. 80 of the Tax Code of the Russian Federation from January 1, 2014, government institutions - payers are required to submit value added tax declarations only in electronic form via telecommunication channels through an electronic document management operator<17>. At the same time, government institutions that are payers must conduct in accordance with paragraph 3 of Art. 160 of the Tax Code of the Russian Federation, in the generally established manner, journals of received and issued invoices, as well as a purchase book and a sales book, the rules for maintaining which are established by Decree of the Government of the Russian Federation of December 26, 2011 N 1137. However, from January 1, 2015, government institutions - taxpayers will not be obliged keep logs of received and issued invoices in accordance with paragraphs. "a" clause 4 art. 1, part 2 art. 3 of Federal Law No. 81-FZ of April 20, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation.”
——————————–
<17>See Letter of the Ministry of Finance of Russia dated 10/08/2013 N 03-07-15/41875, Information of the Federal Tax Service of Russia “On submitting a declaration in electronic form”, Letter of the Federal Tax Service of Russia dated 02/18/2014 N ГД-4-3/2712.
Taxation of the profits of organizations, including government institutions, is carried out in accordance with the provisions of Chapter. 25 Tax Code of the Russian Federation. In accordance with paragraph 1 of Art. 247, profit is the excess of the amount of income received over the amount of expenses incurred, which are determined according to the rules of Chapter. 25 Tax Code of the Russian Federation.
In terms of income tax, the list of income not taken into account for the purposes of taxation of corporate profits is established by Art. 251 Tax Code of the Russian Federation. Based on paragraphs. 33.1 clause 1 art. 251 of the Tax Code of the Russian Federation, such income includes income in the form of funds received from the provision of state (municipal) services by state institutions (performance of work), as well as from the performance by them of other state (municipal) functions. For profit tax purposes, income received by state institutions from the provision of state (municipal) services, from the performance of state (municipal) functions, as well as expenses associated with their provision (execution), are not taken into account when determining the tax base in accordance with paragraphs. 33.1 clause 1 art. 251 and paragraph 48.11 of Art. 270 Tax Code of the Russian Federation<18>.
——————————–
<18>See Letters of the Ministry of Finance of Russia dated 08/02/2012 N 02-03-09/3040, dated 01/30/2013 N 03-03-05/1758, dated 01/30/2013 N 03-03-06/4/1760, dated 08/12/2013 N 03-03-06/4/32634, dated 08/12/2013 N 03-03-06/4/32650, dated 05/20/2014 N 03-03-06/4/23877.
State institutions are granted the right to carry out income-generating activities if this is provided for in the constituent document and enshrined in the charter. From January 1, 2012, income received by state institutions from income-generating activities goes to the corresponding budget of the budget system of the Russian Federation (clause 3 of article 161 of the Budget Code of the Russian Federation, paragraph 2 of clause 4 of article 298 of the Civil Code of the Russian Federation, parts 7, 8 Article 33 of the Federal Law of 05/08/2010 N 83-FZ). At the same time, he acts not on behalf of the Russian Federation, a subject of the Russian Federation or a municipal entity, but only on his own behalf, concluding not a state (municipal) contract, but a civil contract.
Income of state institutions from income-generating activities received by state institutions, including non-operating income, is subject to income tax in the generally established manner (clause 1 of article 247, clause 1 of article 248 of the Tax Code of the Russian Federation). At the same time, expenses actually incurred by institutions in connection with conducting commercial activities are not taken into account for profit tax purposes in accordance with paragraph. 3 pp. 14 clause 1 art. 251, paragraph 1, art. 252 Tax Code of the Russian Federation<19>.
——————————–
<19>See also Letter of the Ministry of Finance of Russia dated May 27, 2013 N 03-03-06/4/18915.
In the event that government institutions receive funds in the form of a penalty (fine, penalty) received from suppliers (performers, contractors) for non-fulfillment (improper fulfillment) of obligations stipulated by the state (municipal) contract, these funds are recognized as income of the corresponding public legal entity and are not taken into account as part of taxable income, because The Russian Federation and other public legal entities are not payers of income tax on the basis of Art. 246 Tax Code of the Russian Federation. Accordingly, such funds are not taken into account by a government institution (state (municipal) customer) when forming the income tax base<20>.
——————————–
<20>See Letters of the Ministry of Finance of Russia dated 08/28/2013 N 03-03-06/4/35325, dated 02/27/2013 N 03-03-06/4/5745, dated 07/09/2012 N 03-03-06/4/70, dated 05.12.2012 N 03-03-06/4/112.
State institutions may receive funds or property in the form of donations. At the same time, in accordance with Art. 582 of the Civil Code of the Russian Federation, as well as clause 2 of Art. 251 of the Tax Code of the Russian Federation, when receiving property in the form of donations, separate accounting must be ensured. Subject to the conditions listed in paragraph 2 of Art. 251 of the Tax Code of the Russian Federation, donations are not taken into account when determining the tax base for corporate income tax<21>, however, when filling out the income tax return, you must fill out sheet 07<22>.
——————————–
<21>See Letter of the Ministry of Finance of Russia dated December 14, 2012 N 03-03-06/4/115.
<22>See the explanations of the Federal Tax Service of Russia for Moscow, presented in Letter dated 09/03/2012 N 16-15/082383@.
In accordance with the provisions of Art. 41 of the Budget Code of the Russian Federation, donations from individuals and legal entities are income of the corresponding budget of the budget system of the Russian Federation, and if a donation has been received from a legal entity or individual in the form of funds, then they are subject to transfer to the budget, and changes can be made to the consolidated budget list without making changes to law (decision) on the budget. Accordingly, the limits of budget obligations brought to the government institution may be increased by the amount of cash receipts<23>.
——————————–
<23>See Letter of the Ministry of Finance of Russia dated May 17, 2011 N 02-03-09/2016.
Often government institutions write off fixed assets. For profit tax purposes, when writing off fixed assets, the cost of materials received during the dismantling of objects is recognized as non-operating income of the institution (clause 13 of Article 250 of the Tax Code of the Russian Federation).
When selling scrap ferrous and non-ferrous metals, government institutions do not have an obligation to pay on the basis of paragraphs. 25 clause 2 art. 149 of the Tax Code of the Russian Federation, however, in terms of income tax by virtue of clause 1 of Art. 249 of the Tax Code of the Russian Federation, revenue received from the sale of scrap metal is recognized for profit tax purposes as income received from sales. However, according to paragraphs. 2 p. 1 art. 268 of the Tax Code of the Russian Federation, the institution has the right to reduce the income received from the sale of inventories (in particular, scrap metal) by the cost of the sale, determined in the manner established by paragraph. 2 p. 2 art. 254 Tax Code of the Russian Federation.
If a government agency identifies surplus inventories and other property as a result of an inventory, income in the amount of the market value of the property shall be taken into account when determining the tax base for income tax as part of non-operating income<24>. This also applies to surplus funds identified during the inventory in the cash register of a government institution. In this case, income received by a government institution from identified surpluses is included in Article 180 “Other income” of KOSGU<25>.
——————————–
<24>See Letter of the Ministry of Finance of Russia dated February 14, 2012 N 03-03-05/11.
<25>Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015, approved by Order of the Ministry of Finance of Russia dated December 21, 2012 N 171n.
We did not consider the full list of income, upon receipt of which government institutions are required to pay income tax. In particular, T.V. Lipkina identifies 13 types of such income<26>.
——————————–
<26>Lipkina T. Tax accounting of government institutions // Tax accounting for an accountant. 2013. N 12. pp. 11 – 15.
The state fee is a federal fee. State institutions are exempt from paying state duty only for the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in their names (clause 1, clause 1, article 333.35 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not provide for other benefits in relation to state-owned institutions.
Transport tax is a regional tax, and according to Art. 356 of the Tax Code of the Russian Federation, the legislative power of the constituent entities of the Russian Federation is given the right to provide for tax and the grounds for them when establishing a transport tax<27>. There are no special benefits for government institutions for the payment of transport tax. According to Part 1 of Art. 357 of the Tax Code of the Russian Federation, payers of transport tax are persons who, in accordance with the legislation of the Russian Federation, are registered with vehicles recognized as an object of taxation in accordance with Art. 358 Tax Code of the Russian Federation. The list of vehicles that are not subject to transport tax is given in paragraph 2 of Art. 358 Tax Code of the Russian Federation.
——————————–
<27>See the explanations of the Ministry of Finance of Russia presented in Letter dated 04/21/2009 N 03-05-04-01/16.
The government agency is obliged to charge transport tax from the moment of registration of the vehicle. In accordance with paragraph 3 of Art. 362 of the Tax Code of the Russian Federation, in the case of registration of a vehicle or deregistration of it during the tax (reporting) period, the calculation of the amount of tax (the amount of the advance tax payment) is carried out taking into account a coefficient defined as the ratio of the number of full months during which this vehicle was registered with taxpayer, to the number of calendar months in the tax (reporting) period.
In this case, the month of registration of the vehicle, as well as the month of its deregistration, are taken as a full month. In case of registration and deregistration of a vehicle within one calendar month, the specified month is taken as one full month<28>. It is important to consider that if a car is under repair for a long time and is not in use, it is not exempt from the calculation and payment of transport tax.<29>. However, if the vehicle is listed as stolen and this fact is properly documented, during the period of its search the government agency is exempt from paying transport tax (upon submission to the tax authority of a document confirming the fact of theft (theft) in accordance with paragraph 7 of paragraph 2 of Art. 358 Tax Code of the Russian Federation.
——————————–
<28>See Letter of the Ministry of Finance of Russia dated August 19, 2013 N 03-05-06-04/33827.
<29>See Letter of the Ministry of Finance of Russia dated February 18, 2009 N 03-05-05-04/01.
The corporate property tax is a regional tax. There are no special benefits for government institutions for paying property taxes. However, they are included in the list established in Art. 381, which can be applied to government institutions. It should be taken into account that on January 1, 2013, newly acquired vehicles, which are movable property of a state institution, by virtue of paragraphs. 8 clause 4 art. 374 of the Tax Code of the Russian Federation are not recognized as subject to property tax (previously, motor vehicles were included in the calculation of the average annual value of property and the basis for calculating property tax).
Land tax is a local tax and the procedure for its calculation and payment is regulated by the provisions of Chapter. 31 “Land Tax” of the Tax Code of the Russian Federation and the regulatory legal acts of representative bodies of municipalities and legislative (representative) bodies of state power of federal cities of Moscow and St. Petersburg adopted in accordance with it (clause 1 of Article 387 of the Tax Code of the Russian Federation).
Payers of land tax are institutions that own land plots on the right of ownership, the right of permanent (perpetual) use (clause 1 of Article 388 of the Tax Code of the Russian Federation). If an institution has land plots under the right of free fixed-term use or under the right of lease, then, in accordance with clause 2 of Art. 388 of the Tax Code of the Russian Federation, is not a payer of land tax.
In this article, we did not consider taxes and fees paid by government institutions in connection with the implementation of specific types of activities.
Agreeing with the opinion of L.S. Smirnova<30>about the injustice of the inability of state institutions to reduce income by the amount of expenses when taxing profits, we consider it advisable to exclude state institutions from the lists of payers of taxes and fees.
——————————–
<30>Smirnova L.S. Commentary to the Letter of the Ministry of Finance of Russia dated August 12, 2013 N 03-03-06/4/32634 [On the payment of income tax by government institutions when conducting activities that are not government services] // Normative acts for accountants. 2013. N 18. P. 15.
This is justified by the fact that the financing of state institutions is carried out on the basis of estimates, all income of state institutions are the income of the corresponding budget, accordingly, when taxing income and property, there is actually a “shifting of funds from one pocket to another.” Thus, federal government institutions will pay property taxes and transport tax to the regional budget, land tax to the local budget and income tax in accordance with the established distribution. Thus, tax expenditures of state institutions form tax revenues of the same budget or budgets of a different level. The exclusion of state-owned institutions from the list of taxpayers will lead to the fact that state-owned institutions will not have the obligation to keep tax records and file a tax return. At the same time, the labor intensity of accounting in government institutions will be significantly reduced, as well as the volume of work on operations related to the authorization of expenses, limits on budget obligations, and the burden on the Federal Treasury and tax authorities will be reduced.
Accounting and taxation must be efficient, but also smart and cost-effective. The funds received by budgets of different levels as tax revenues from government institutions, in our opinion, do not cover the costs of their accounting and administration. However, for this it is necessary to conduct a detailed analysis of tax revenues received by budgets of all levels from government agencies.
