Налог на имущество - 2015 - теперь и с движимого имущества

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3 марта 2015
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С начала 2015 года подверглись существенной корректировке пара статей Налогового кодекса: статьи 374 и 381. Теперь движимое имущество облагается налогом на имущество, эта норма введена с 1 января 2015 года. Но есть ряд компаний, которые заплатят налог за движимое имущество, купленное ранее.

Как известно, если вы приняли движимое имущество на учет после 1 января 2013 года, то налог на имущество со стоимости приобретенных активов вы не платите. Это правило начало действовать в 2013 году и продолжает действовать до сегодняшнего дня. В этом плане никаких изменений не произошло.

Единственное, если раньше такое имущество просто не признавалось объектом налогообложения (подп. 8 п. 4 ст. 374 НК РФ), то с 1 января на данные активы распространяется налоговая льгота (для этого появился новый пункт 25 статьи 381 НК РФ). Но, в любом случае, суть одна – возможность сэкономить на налоге на имущество.

Однако, начиная с 1 января 2015 года, не всем компаниям удастся сэкономить, ряд компаний «попадет» под налог. Посмотрим, в каких случаях придется забыть о налоговой льготе:

  • вы приняли объект в результате реорганизации компании;
  • вы приняли объект в результате ликвидации компании;
  • объект был получен вами от взаимозависимого лица.

Если вы проводили такие операции, то вам придется уплатить налог на имущество со стоимости этого движимого имущества.

При помощи этого исключения законодатель решил перекрыть лазейку, которая позволяла компаниям «перекидывать» движимое имущество с одного юридического лица на другое и, таким образом, не платить налог.

О новом порядке налогообложения имущества и о порядке применения льготы ФНС России рассказало в письме № БС-4-11/503 от 20 января 2015 года. 

Нажмите для звонка
Время работы: пн-пт 10:00-18:30
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            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => GOOGLE_GOAL_CATEGORY
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Значение поля Category «цели-события» в  Google Analytics. Используйте латиницу
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Category-цель для Google Analytics
            [~DEFAULT_VALUE] => 
        )

    [GTM_GOAL_CATEGORY] => Array
        (
            [ID] => 638
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Category-цель для Google Tag Manager:
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => GTM_GOAL_CATEGORY
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => GTM_GOAL_CATEGORY
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Значение поля Category «цели-события»  Google Tag Manager. Используйте латиницу
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Category-цель для Google Tag Manager:
            [~DEFAULT_VALUE] => 
        )

    [GOOGLE_GOAL_ACTION] => Array
        (
            [ID] => 639
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Action-цель для Google Analytics
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => GOOGLE_GOAL_ACTION
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => GOOGLE_GOAL_ACTION
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Значение поля Action «цели-события» в  Google Analytics. Используйте латиницу
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Action-цель для Google Analytics
            [~DEFAULT_VALUE] => 
        )

    [GTM_GOAL_ACTION] => Array
        (
            [ID] => 640
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Action-цель для Google Tag Manager
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => GTM_GOAL_ACTION
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => GTM_GOAL_ACTION
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Значение поля Action «цели-события» Google Tag Manager. Используйте латиницу
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Action-цель для Google Tag Manager
            [~DEFAULT_VALUE] => 
        )

    [COVER] => Array
        (
            [ID] => 641
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Заполнить картинкой весь фон
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => COVER
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => C
            [MULTIPLE] => N
            [XML_ID] => COVER
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Эта настройка масштабирует весь фон под дополнительной информацией
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [VALUE_ENUM_ID] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Заполнить картинкой весь фон
            [~DEFAULT_VALUE] => 
        )

    [FORM_POSITION_IMAGE] => Array
        (
            [ID] => 642
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Выравнивание доп. информации по вертикали
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_POSITION_IMAGE
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => FORM_POSITION_IMAGE
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [PROPERTY_VALUE_ID] => 305276
            [VALUE] => по центру
            [DESCRIPTION] => 
            [VALUE_ENUM] => по центру
            [VALUE_XML_ID] => middle
            [VALUE_SORT] => 500
            [VALUE_ENUM_ID] => 473
            [~VALUE] => по центру
            [~DESCRIPTION] => 
            [~NAME] => Выравнивание доп. информации по вертикали
            [~DEFAULT_VALUE] => 
        )

    [GTM_EVENT] => Array
        (
            [ID] => 643
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Event-цель для Google Tag Manager
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => GTM_EVENT
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => GTM_EVENT
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Значение поля Event «цели-события» Google Tag Manager. Используйте латиницу
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Event-цель для Google Tag Manager
            [~DEFAULT_VALUE] => 
        )

    [FORM_ADMIN] => Array
        (
            [ID] => 644
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Набор полей
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_ADMIN
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => C
            [MULTIPLE] => N
            [XML_ID] => FORM_ADMIN
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Инструкция по созданию индивидуального набора полей - https://goo.gl/ffvH6d
            [PROPERTY_VALUE_ID] => 305277
            [VALUE] => стандартный
            [DESCRIPTION] => 
            [VALUE_ENUM] => стандартный
            [VALUE_XML_ID] => light
            [VALUE_SORT] => 100
            [VALUE_ENUM_ID] => 475
            [~VALUE] => стандартный
            [~DESCRIPTION] => 
            [~NAME] => Набор полей
            [~DEFAULT_VALUE] => 
        )

    [FORM_PROP_INPUTS] => Array
        (
            [ID] => 645
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Поля формы
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_PROP_INPUTS
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => Y
            [XML_ID] => FORM_PROP_INPUTS
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => Y
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Инструкция по созданию индивидуального набора полей - https://goo.gl/ffvH6d
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Поля формы
            [~DEFAULT_VALUE] => 
        )

    [FORM_LIST_TITLE] => Array
        (
            [ID] => 646
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Заголовок списка с выбором
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_LIST_TITLE
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => FORM_LIST_TITLE
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Заголовок списка с выбором
            [~DEFAULT_VALUE] => 
        )

    [FORM_TEXT_COLOR] => Array
        (
            [ID] => 647
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Цвет текста в форме
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_TEXT_COLOR
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => C
            [MULTIPLE] => N
            [XML_ID] => FORM_TEXT_COLOR
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [PROPERTY_VALUE_ID] => 305278
            [VALUE] => тёмный
            [DESCRIPTION] => 
            [VALUE_ENUM] => тёмный
            [VALUE_XML_ID] => dark
            [VALUE_SORT] => 100
            [VALUE_ENUM_ID] => 477
            [~VALUE] => тёмный
            [~DESCRIPTION] => 
            [~NAME] => Цвет текста в форме
            [~DEFAULT_VALUE] => 
        )

    [FORM_TEXT_TITLE_COLOR] => Array
        (
            [ID] => 648
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Цвет доп. текста
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_TEXT_TITLE_COLOR
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => L
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => C
            [MULTIPLE] => N
            [XML_ID] => FORM_TEXT_TITLE_COLOR
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => 
            [PROPERTY_VALUE_ID] => 305279
            [VALUE] => тёмный
            [DESCRIPTION] => 
            [VALUE_ENUM] => тёмный
            [VALUE_XML_ID] => dark
            [VALUE_SORT] => 100
            [VALUE_ENUM_ID] => 479
            [~VALUE] => тёмный
            [~DESCRIPTION] => 
            [~NAME] => Цвет доп. текста
            [~DEFAULT_VALUE] => 
        )

    [FORM_BGC] => Array
        (
            [ID] => 649
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => Задайте свой цвет формы
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_BGC
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 1
            [COL_COUNT] => 30
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => FORM_BGC
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => Указывайте код цвета в формате RGB – «#FFAA55». Генератор цветов - https://goo.gl/8EW7uf 
            [PROPERTY_VALUE_ID] => 
            [VALUE] => 
            [DESCRIPTION] => 
            [VALUE_ENUM] => 
            [VALUE_XML_ID] => 
            [VALUE_SORT] => 
            [~VALUE] => 
            [~DESCRIPTION] => 
            [~NAME] => Задайте свой цвет формы
            [~DEFAULT_VALUE] => 
        )

    [FORM_JS_AFTER_SEND] => Array
        (
            [ID] => 650
            [TIMESTAMP_X] => 2021-07-13 13:47:30
            [IBLOCK_ID] => 35
            [NAME] => js-код после отправки формы
            [ACTIVE] => Y
            [SORT] => 500
            [CODE] => FORM_JS_AFTER_SEND
            [DEFAULT_VALUE] => 
            [PROPERTY_TYPE] => S
            [ROW_COUNT] => 10
            [COL_COUNT] => 80
            [LIST_TYPE] => L
            [MULTIPLE] => N
            [XML_ID] => FORM_JS_AFTER_SEND
            [FILE_TYPE] => 
            [MULTIPLE_CNT] => 5
            [TMP_ID] => 
            [LINK_IBLOCK_ID] => 0
            [WITH_DESCRIPTION] => N
            [SEARCHABLE] => N
            [FILTRABLE] => N
            [IS_REQUIRED] => N
            [VERSION] => 1
            [USER_TYPE] => 
            [USER_TYPE_SETTINGS] => 
            [HINT] => js код, который сработает после отправки формы. Тег