Guide
1
determine which is subject to taxation.It take a house, apartment, garage, cottage and other property .If you are a legal entity, the object of taxation is the means, the useful life of which exceeds 12 months.Fixed assets include those assets which are not used for resale and have a material form.
2
If you are a natural person, calculated and paid tax on property once a year - no later than 1 November of that year, which comes after the reference.First, determine the inventory value of the property.To do this, find a basic replacement cost (this information can be obtained from the special collections, or BTI).
3
recalculated value of the property, using the coefficients approved by the R
ussian Government.Calculate the rate of physical deterioration.Then identify the real value of inventory.Typically, this procedure is done by the Department of BTI.
4
In that case, if you are an entity, you should expect a quarterly advance tax payments on property .In order to determine the residual value of fixed assets as of the first day of the beginning of the reporting period.
5
Divide the number of months in the reporting period.Multiply the resulting amount by the tax rate of 2.2%.For example, the company is listed on the balance of property , the residual value of which is equal: as of January 1 - 10,000 rubles;February 1 - 8000 rubles;March 1 - 6500 rubles;April 1 - 5200 rubles.
6
Calculate the average annual value of the property for the 1st quarter, this sum the above means, get: 10000 + 8000 + 6500 + 5200 = 29700 rubles.Now divide the resulting amount by 4 months: 29700/4 = 7425 rubles.
7
Calculate the amount of the advance payment for the 1st quarter, the average annual cost for this, multiply by 2.2% and divide by 4 months, will get 2.2 * 7425/100 = 163.35 rubles / 4 = 4084 rubles.