How to calculate land tax in 1s 8.3. Postings for calculating land tax

Organizations that have land plots are required to submit tax returns and tax calculations for advance payments of land tax to the tax authorities at the location of these plots. S.A. talks about how to prepare tax reports for land tax using the 1C: Accounting 8 program. Kharitonov, Doctor of Economics, Professor of the Financial Academy under the Government of the Russian Federation.

Tax reporting on land tax

Let us recall that an organization that has land plots on its balance sheet, in accordance with Chapter 31 of the Tax Code of the Russian Federation “Land Tax”, is recognized as a taxpayer for land tax, and the land plots themselves are subject to land taxation.

As a taxpayer of land tax, the organization is obliged to:

• independently calculate the amount of tax and the amount of advance tax payments in accordance with Article 396 of the Tax Code of the Russian Federation;
• pay tax and advance payments of tax at the location of the land plots in the manner and within the time limits established by Article 397 of the Tax Code of the Russian Federation;
• submit to the tax authority at the location of the land plots: at the end of the tax period (calendar year) - tax returns, at the end of each reporting period - tax calculations for advance tax payments (Article 398 of the Tax Code of the Russian Federation).

Until December 31, 2007 inclusive, the reporting periods for land tax were the first quarter, the first half of the year and nine months of the calendar year.

Federal Law No. 216-FZ dated July 24, 2007 amended paragraph 2 of Article 393 of the Tax Code of the Russian Federation, according to which, from January 1, 2008, the reporting periods for land tax became the first quarter, second quarter and third quarter of the calendar year. Previously, advance payments for land tax were calculated on an accrual basis for the reporting periods of quarter, half year and 9 months.

At the end of each reporting period, land tax reporting is submitted no later than the last day of the month following the expired reporting period. At the end of the tax period, land tax reporting is submitted no later than February 1 of the year following the expired tax period. Thus, at the end of the third quarter of 2008, an organization recognized as a taxpayer of land tax must submit to the tax authority no later than October 31, 2008 a tax calculation for advance payments for land tax.

Tax accounting of land plots in "1C: Accounting 8"

In order to correctly fill out the reporting form for land tax, it is necessary to study Chapter 31 of the Tax Code of the Russian Federation and Order of the Ministry of Finance of Russia dated May 19, 2005 No. 66n, which approved the tax calculation form for advance payments of land tax and the procedure for filling it out, and for drawing up a tax return - Order of the Ministry of Finance of Russia dated September 23, 2005 No. 124n.

At the same time, the task of filling out tax forms for land tax can be significantly simplified, while saving time, if you use the corresponding regulated report of the 1C: Accounting 8 program for this purpose. The report allows you to prepare a tax calculation (tax return) almost automatically based on tax accounting data for land plots.

Tax accounting of land plots in the 1C: Accounting 8 program includes registration in the information base of information about the registration of land plots and the deregistration of land plots.

An information register is intended to store tax accounting data for land plots. (menu OS -> Registration of land plots).

The register is periodic (the frequency of register entries is within a day) and has an independent recording mode. The latter means that entries in the register are made “manually” in the mode of direct work with this object.

We will consider the procedure for tax accounting of land plots and drawing up tax calculations for advance payments for land tax using the data from the following example.

Example

The organization "White Acacia" has two land plots on its balance sheet.
The land plot is registered at the location of the organization (Moscow): land category 003003000050, cadastral number 77:05:04:0521, cadastral value RUB 300,000.00, land tax rate 1.5%, benefits do not apply, date registration on December 17, 2007.
At the location of the branch (Lyubertsy, OKATO code 45285600000) a land plot is registered: land category 003003000050, cadastral number 50:27:04:0521, cadastral value RUB 400,000.00, land tax rate 1.5%, benefits do not apply, registration date is December 17, 2007.

Entering information about registering a land plot

Upon receipt of a certificate of registration of ownership of a land plot in the register of information Registration of land plots a record is entered with the form .

Moreover, in the form of a record Registration of the land plot is indicated:

Entering benefit information

In general, the laws of constituent entities of the Russian Federation may provide benefits in relation to land plots.

Information about benefits is indicated in the form Tax benefits for land tax, which opens by clicking on the “value” of the attribute Tax benefit in the shape of Registration of land.

By default, it is assumed that tax benefits Not applicable.

A tax benefit may provide for a reduction in the tax base and/or a reduction in the amount of tax. The benefit of each type is set by setting the switches to the appropriate position and entering additional information about the benefit if necessary.

The benefit in the form of reducing the tax base is set as follows:

The benefit code is selected from the proposed list of benefits in accordance with Appendix No. 2 to the Procedure for filling out tax calculations for advance payments of land tax:

The benefit in the form of a reduction in the amount of tax is specified as follows:

In case of changes in information about a land plot that do not require deregistration of the plot and its re-registration (for example, if during the tax period an organization acquired or lost the right to a tax benefit), an additional entry with the form Registration of land.

At the same time, in the props Registration date This document indicates the date of changes to information about the land plot.

If the changes are minor, it is more convenient to create a new record by copying an existing one.

Entering information about deregistration of a land plot

When an organization for one reason or another loses the right to use a land plot, an entry is entered into the register with the form .

Example (continued)

Land plot 50:27:04:0521, registered with the tax authorities at the location of the branch, was deregistered on August 12, 2008 in connection with the sale.

In this case, in the recording form Deregistration indicated:

• in the props Date of deregistration- date of loss of the right to the land plot;
• in the props Organization- the organization on whose balance sheet the land plot was listed;
• in the props The main thing- land plot removed from tax registration (by selection from the fixed assets directory);
• in the props

If a company or individual entrepreneur owns a land plot, or they have the right of perpetual use or inheritance rights, this means that the obligation to pay land tax arises. It must also be paid in case of shared ownership. The amount of this fee is established by the constituent entities of the Russian Federation.

Who pays and who doesn't?

First you need to define what an object of taxation is. For land tax - this is the area on the territory of the subject where it is installed.

Article 389 of the Tax Code of the Russian Federation specifies the types of 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 firms that are exempt from paying land tax. They are listed in Art. 395 Tax Code of the Russian Federation.

How much and when?

To calculate land tax, data on the cadastral value of the plot is 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 one year. If during this period there is a change in the value of the site, the taxpayer will still calculate the tax base based on the assessment as of January 1. This requirement does not apply to the adjustment of value in the event of an error by the body carrying out cadastral valuation and accounting.

In case of shared ownership, the amount of land tax is set in proportion to the share of ownership. The taxpayer himself calculates the tax using information from the cadastral register.

Tax rates for land tax are determined by local authorities. But the legislation regulates the maximum sizes:

• 0.3% - for agricultural land, gardening, animal breeding, construction of residential buildings.
• 1.5 – for all other categories of land.

In certain situations, it is necessary to use ratios to calculate taxes.

Postings for land tax accounting

Land tax 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 Land Tax subaccount will correspond with the Debit of account 20 (and auxiliary) or 44.

If a plot of land is leased to generate income, an entry is made Debit 91.2 Credit 68 “Land Tax”.

When constructing an object on a site, tax is calculated: Debit 08 Credit 68 “Land Tax”.

To transfer tax to the budget, use posting Debit 68 “Land Tax” Credit.

The Mira company acquired a plot of land in 2014. As of January 1, 2015, its cadastral value was RUB 2,755,926. The tax rate in this subject is 1.5%. You need to calculate advance payments for the first and second quarters. In the first quarter, the site was used as a parking lot for the company's vehicles. In the second quarter, the land was leased.

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	Kt account	Wiring Description	Transaction amount	A document base
		Advance payment for land tax for the first quarter has been accrued	10334,72	Accounting certificate-calculation

Federal laws dated September 30, 2017 No. 286-FZ and dated November 27, 2017 No. 335-FZ introduced a number of changes to Chapter 30 “Organizational Property Tax” and Chapter 31 “Land Tax” of the Tax Code of the Russian Federation (TC RF).

The most important thing in the corporate property tax, in my opinion, is the change in the procedure for applying the exemption in relation to movable property, registered as fixed assets from January 1, 2013.

In accordance with paragraph 1 of Art. 381.1 of the Tax Code of the Russian Federation from January 1, 2018, tax benefits specified in paragraph 25 of Art. 381 of this Code are applied on the territory of a constituent entity of the Russian Federation if the corresponding law of the constituent entity of the Russian Federation is adopted.

At the same time, the law of the subject of the Russian Federation in relation to the property specified in paragraph 25 of Art. 381 of this Code, from the date of issue of which no more than 3 years have passed, additional tax benefits may be established up to the complete exemption of such property from taxation.

In accordance with clause 3.3 of Art. 380 of the Tax Code of the Russian Federation, tax rates determined by the laws of the constituent entities of the Russian Federation in relation to the property specified in paragraph 25 of Art. 381 of this Code, not exempt from taxation in accordance with Art. 381.1 of this Code cannot exceed 1.1% in 2018.

If tax rates are not determined by the laws of the constituent entities of the Russian Federation, taxation is carried out at the tax rates specified in this article.

In terms of land tax, the procedure for determining the tax base has changed slightly. Now, in accordance with paragraph 1 of Art. 391 of the Tax Code of the Russian Federation, a change in the cadastral value of a land plot due to a change in the type of permitted use of the land plot, its transfer from one category of land to another and (or) a change in the area of ​​the land plot is taken into account when determining the tax base from the date of entry into the Unified State Register of Real Estate information that is the basis to determine the cadastral value.

In Art. 396 of the Tax Code of the Russian Federation introduced a new paragraph - 7.1, according to which if the above change occurred during the tax (reporting) period, then the calculation of the amount of tax (the amount of the advance tax payment) in relation to such a land plot is carried out taking into account the coefficient determined in the manner similar to that established in paragraph 7 of this article.

Clause 7 determines the procedure for calculating the amount of tax in the event of the emergence or termination of ownership of a land plot during the tax (reporting) period. If we rephrase it, it turns out that the coefficient is defined as the ratio of the number of full months during which the land plot has a specific cadastral value to the number of calendar months in the tax (reporting) period. If a change in the cadastral value of a land plot occurred before the 15th day of the corresponding month inclusive, then this month refers to the new cadastral value, if after the 15th day, then to the old cadastral value.

Let's see what changes have occurred in the 1C: Accounting 8 edition 3.0 program in connection with the above changes in legislation.

First, let's look at property taxes.

For example, an organization owns three fixed assets. The object of fixed assets "Structure" (inv. No. 8) is real estate, the objects "Machine" (inv. No. 1) and "Refrigerator" (inv. No. 2) are movable property registered as fixed assets after January 1, 2013 This movable property, in accordance with paragraph 25 of Art. 381 of the Tax Code of the Russian Federation, falls under the benefit and, naturally, in 2017 its average annual value was not included in the tax base for property tax.

The property tax calculation certificate for 2017 is shown in Fig. 1.

In 2018, this benefit will only apply if a constituent entity of the Russian Federation adopts a corresponding law. If such a law is not adopted, then you will have to pay tax.

In the program, the property tax rate is indicated in the form of the Property Tax information register, which can be found in the Taxes and reports setting or in the Directories section (item Property tax → Rates and benefits). The developers have added several necessary additional details to this register. When updating the program to release 3.0.57, a new entry with an application date of January 2018 is automatically created in this information register.

The list of entries in the above information register is shown in Fig. 2.

A separate tax rate has been added to the register form for movable property registered on January 1, 2013. By default, in accordance with the law, this rate is set at 1.1%. If a constituent entity of the Russian Federation, by its law, has established a reduced tax rate for the corresponding property, then the default rate must be changed and the corresponding box must be checked. If a subject of the Russian Federation, by its law, has completely exempted this type of property from taxation, then you must check the box Movable property registered on January 1, 2013 is exempt from tax.

The information register form is shown in Fig. 3.

The calculation and accrual of property tax (advance payments for property tax) in the program is carried out by the routine operation Calculation of property tax at the end of the month. The procedure for paying taxes is indicated in the program in the information register Procedure for paying taxes locally. The organization in our example pays advance payments. Let's perform the corresponding regulatory operation for the first quarter of 2018 and look at the calculation certificate.

The property tax calculation certificate for the first quarter of 2018 is shown in Fig. 4.

As we can see from the calculation certificate, the average annual cost of movable property registered on January 1, 2013 is included in the tax base, and advance payments are calculated at a rate of 1.1%.

As we have already said, a regulatory operation not only calculates the amount of tax, but also accrues it for payment. The property tax expense account is established in the information register Methods for recording tax expenses. Property tax is paid in connection with the organization's compliance with legal requirements, which is one of the conditions for its normal activities. Consequently, the cost of paying property tax relates to all activities of the organization as a whole. Therefore, our organization uses account 26 “General business expenses”.

The accounting entry of the routine operation is presented in Fig. 5.

We will generate a regulated report Advances on property tax for the first quarter of 2018. Data for calculating the average value of property for the reporting period, the average cost and amount of advance payment for real estate and movable property accepted for accounting from January 1, 2013, are reflected in the declaration on separate pages in Section 2.

Fragments of the calculation of advance payments for property tax are shown in Fig. 6.

Let's consider changes in the program algorithm related to land tax.

For example, an organization owns a plot of land. The land plot was registered in the Unified State Register of Real Estate at the beginning of October 2017. The cadastral value of the plot is 10,000,000 rubles. The organization does not enjoy tax benefits.

To reflect the facts of registration of land plots for the purpose of automatically calculating the amount of land tax and automatically filling out the land tax declaration, the program uses the information register Registration of land plots.
The register entry with the initial registration of the land plot is presented in Fig. 7.

In 2018, the area of ​​the land plot changed upward. Information about this was entered into the Unified State Register of Real Estate on May 14, 2018. The new cadastral value of the plot is 12,000,000 rubles.

In the program, to reflect this event, it is necessary to add a new entry with the type Registration to the register of information Registration of land plots by the date of entering the information and indicate the new cadastral value of the plot.

The new information register entry is shown in Fig. 8.

The calculation and accrual of land tax in the program is carried out by the routine operation Calculation of land tax at the end of the month. The procedure for paying taxes is indicated in the program in the information register Procedure for paying taxes locally. The organization does not pay advance payments for land tax. Therefore, we will perform the corresponding regulatory operation for the year, in December 2018, and look at the calculation certificate.

The reference calculation of land tax for 2018 is shown in Fig. 9.

In this situation, two lines will be generated in the calculation certificate for the land plot. The first line is for calculating the amount of tax for that part of the tax period when the plot had the old cadastral value, and the second line is for calculating the amount of tax for the part of the tax period with the new cadastral value. Moreover, since information about the increase in the area of ​​the land plot was entered into the Unified State Register of Real Estate before the 15th day of the month inclusive (May 14, 2018), in the period with the old cadastral value the program determined 4 full months of use, and in the period with the new cadastral value - 8 months. The number of months of ownership of a plot in a tax period is 12 months. Therefore, to calculate the tax based on the old and new cadastral values, in accordance with clause 7.1 of Art. 396 of the Tax Code of the Russian Federation, coefficients of 4/12 and 8/12 were determined, and the corresponding amount of tax was calculated.

The routine operation Calculation of land tax not only calculates the amount of land tax, but also charges it for payment. The expense account for land tax, as well as for property tax, is established in the information register Methods for recording tax expenses. The procedure for accounting for land tax expenses depends on the purposes for which the organization uses the land. If the site is used in carrying out activities related to the production and sale of products, goods, performance of work, provision of services, then the costs of paying land tax are recognized as expenses for ordinary activities. If the plot is used in carrying out activities, the income from which is recognized as other income, then the costs of paying land tax on such a plot should be recognized as other expenses. Our organization uses account 91.02 “Other expenses”.

The posting of the scheduled operation is shown in Fig. 10.

As we can see, the developers correctly reflected the legislative changes we considered in the operating algorithm of the 1C: Accounting 8 edition 3.0 program, preparing it for work in the new 2018.

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Consultations on working with the 1C program

The service is open specifically for clients working with the 1C program of various configurations or who are under information and technical support (ITS). Ask your question and we will be happy to answer it! A prerequisite for obtaining consultation is the presence of a valid ITS Prof. agreement. The exception is the Basic versions of PP 1C (version 8). For them, a contract is not necessary.

Which I wrote about in a previous publication. Therefore, I will describe some points briefly, and sometimes refer to material about transport tax. Let me remind you that this article is published as part of a series of publications about regulated month-end 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 a month in the 1C BUKH 3.0 program:

Accounting for fixed assets in 1C ACCOUNTING 3.0 for the purpose of calculating land tax

Land plots that are subject to the tax in question are stored as part of 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 accessible directly from the form of the directory element “Fixed Assets”. The figure shows the creation of an entry in this register from an element called “Land” in the “Fixed Assets” directory.

The entry form in this register has three tabs. On the first tab “Land” you must indicate general registration information:

• Land category code - the value is selected from the regulated list, which corresponds to Appendix No. 5 “Procedure for filling out the declaration”;
• Cadastral number - in accordance with registration documents;
• Cadastral value is determined using the state cadastral valuation of land (annually). Cost information is provided upon request by the Federal Real Estate Cadastre Agency.

Also on this tab two more parameters can be specified:

• Is land plot in common shared (joint) ownership– the corresponding setting is activated and the share in the property is indicated in the form of a simple fraction;
• Has the land been purchased? on the terms of housing construction– when selecting this switch, the design start date is indicated. In this case, the tax is determined taking into account the construction period:

o The coefficient “2” is used, for 3 years from the date of registration of the land until the registration of the constructed property;

o The coefficient “4” is used for a period beyond the 3-year period.

There is a separate switch for such a case. And the third option, when the land plot is listed in another tax authority. In this case, the third of the possible switches is set 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 representative bodies of the municipality and cannot exceed 0.3% for agricultural land, land occupied by housing, and personal subsidiary plots. In relation to lands for other purposes, it cannot exceed 1.5% of the cadastral value.

Also on this tab you can enter information about land tax benefits, in various variations.

All recordings can be saved. If the information changes (for example, a benefit was lost), you should create another record for this fixed asset (you can create it by copying an existing one), enter information and indicate the date from which this new information is valid. This register also stores records with information about the deregistration of a land plot.

Setting up the reflection of taxes in the accounting program 1C BUKH 3.0

In the 1C Accounting version 3.0 configuration, there is a register “Methods of reflecting tax expenses”. In this register, a cost account is set up, which also takes into account land tax. The register can also be accessed from the “Fixed Assets” directory element. The register contains a predefined entry that is valid for all fixed assets on which land tax is charged. In this case, you can create a setting for a specific fixed asset by specifying it in the appropriate field.

Setting up the procedure for paying land tax in 1C BUKH 3.0

The procedure for paying taxes is established in the register “Procedure for paying taxes locally.” The register can be accessed in the “Directories” section of the main menu in the “Taxes” link group. A register entry is created indicating:

• Date from which the entry is valid;
• “Type of tax” - in our case “Land tax”;
• It is determined for which tax authorities this setting is valid: for all for which land plots are registered or for a specific one;
• Tax payment deadline – usually does not require editing, the program knows the tax payment deadlines;
• There is also a switch that determines whether the tax is paid in advance. We need to install it ourselves if an advance is paid.

Closing operation of the month “Calculation of land tax”: advance payments

In our case, the land plot was registered on August 24, so the first calculation will be carried out in September 2014.

The resulting transaction amount (advance payment) can be deciphered by opening the “Land Tax Calculation Help” for the 3rd quarter of 2014. It can be opened from the month closing service by left-clicking on the “Land Tax Calculation” link and selecting the “Land Tax Calculation” report line in the list that opens. Since this land plot was in possession for only 1 full month (September, since it was accepted for accounting on August 24), the advance payment is calculated as follows:

450,000 rub. (cadastral value) * 1.5% (tax rate) * 1/12 (for 1 month) = 562 rubles.

The following operation for closing the month “Calculation of land tax” must be performed in December and the tax will be calculated for 3 months:

450,000 rub. (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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