Библиотека Онлайн школы "СтаньГлавбухом"!
Материал к Урокам
 № 3н. "Краткая характеристика налогов".
                         №34.н "Налог на имущество (налог, отчетность)".

 

Статья 376. Порядок определения налоговой базы
(Редакция, действующая на 01.01.2021г.)

1. Налоговая база определяется отдельно в отношении каждого объекта недвижимого имущества, а также в отношении имущества, входящего в состав Единой системы газоснабжения в соответствии с Федеральным законом от 31 марта 1999 года N 69-ФЗ "О газоснабжении в Российской Федерации" (далее в настоящей главе - имущество, входящее в состав Единой системы газоснабжения).

2. В случае, если объект недвижимого имущества, подлежащий налогообложению, имеет фактическое местонахождение на территориях разных субъектов Российской Федерации либо на территории субъекта Российской Федерации и в территориальном море Российской Федерации (на континентальном шельфе Российской Федерации или в исключительной экономической зоне Российской Федерации), в отношении указанного объекта недвижимого имущества налоговая база определяется отдельно и принимается при исчислении налога в соответствующем субъекте Российской Федерации в части, пропорциональной доле балансовой стоимости объекта недвижимого имущества на территории соответствующего субъекта Российской Федерации.

3. Налоговая база определяется налогоплательщиками самостоятельно в соответствии с настоящей главой.

4. Средняя стоимость имущества, признаваемого объектом налогообложения, за отчетный период определяется как частное от деления суммы, полученной в результате сложения величин остаточной стоимости имущества (без учета имущества, налоговая база в отношении которого определяется как его кадастровая стоимость) на 1-е число каждого месяца отчетного периода и 1-е число месяца, следующего за отчетным периодом, на количество месяцев в отчетном периоде, увеличенное на единицу.
Среднегодовая стоимость имущества, признаваемого объектом налогообложения, за налоговый период определяется как частное от деления суммы, полученной в результате сложения величин остаточной стоимости имущества (без учета имущества, налоговая база в отношении которого определяется как его кадастровая стоимость) на 1-е число каждого месяца налогового периода и последнее число налогового периода, на количество месяцев в налоговом периоде, увеличенное на единицу.

5. Утратил силу. - Федеральный закон от 02.11.2013 N 307-ФЗ.

6. Налоговая база, определяемая как среднегодовая стоимость имущества, уменьшается на сумму законченных капитальных вложений на строительство, реконструкцию и (или) модернизацию вводимых, реконструируемых и (или) модернизируемых судоходных гидротехнических сооружений, расположенных на внутренних водных путях Российской Федерации, портовых гидротехнических сооружений, сооружений инфраструктуры воздушного транспорта (за исключением системы централизованной заправки самолетов, космодрома), учтенных в балансовой стоимости данных объектов.
Положение настоящего пункта не применяется в отношении законченных капитальных вложений, учтенных в балансовой стоимости указанных объектов до 1 января 2010 года.

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public $urls = '{"urla":false,"urlatext":"","targeta":"","urlb":false,"urlbtext":"","targetb":"","urlc":false,"urlctext":"","targetc":""}'; public $attribs = '{"article_layout":"","show_title":"","link_titles":"","show_tags":"","show_intro":"","info_block_position":"","info_block_show_title":"","show_category":"","link_category":"","show_parent_category":"","link_parent_category":"","show_associations":"","show_author":"","link_author":"","show_create_date":"","show_modify_date":"","show_publish_date":"","show_item_navigation":"","show_icons":"","show_print_icon":"","show_email_icon":"","show_vote":"","show_hits":"","show_noauth":"","urls_position":"","alternativ'...; public $version = 3; public $ordering = NULL; public $metakey = ''; public $metadesc = ''; public $access = 1; public $hits = 840; public $metadata = class Joomla\Registry\Registry { protected $data = class stdClass { ... }; protected $initialized = TRUE; protected $separator = '.' }; public $featured = 0; public $language = '*'; public $featured_up = NULL; public $featured_down = NULL; public $category_title = 'Глава 30 НК РФ Налог на имущество организаций'; public $category_alias = 'glava-30-nk-rf'; public $category_access = 1; public $category_language = '*'; public $author = 'Артяева Диана Анатольевна'; public $parent_title = 'Налоговый кодекс РФ Часть 2'; public $parent_id = 183; public $parent_route = 'onlajn-shkola-stan-glavbukhom/biblioteka-shkoly/normativnye-akty-po-nalogovomu-zakonodatelstvu/nalogovyj-kodeks-2'; public $parent_alias = 'nalogovyj-kodeks-2'; public $parent_language = '*'; public $rating = NULL; public $rating_count = NULL; public $params = class Joomla\Registry\Registry { protected $data = class stdClass { ... }; protected $initialized = TRUE; protected $separator = '.' }; public $tagLayout = class Joomla\CMS\Layout\FileLayout { protected $options = class Joomla\Registry\Registry { ... }; protected $data = [...]; protected $debugMessages = [...]; protected $layoutId = 'joomla.content.tags'; protected $basePath = NULL; protected $fullPath = NULL; protected $includePaths = [...] }; public $slug = '241:statya-376-nk-rf'; public $readmore_link = '/onlajn-shkola-stan-glavbukhom/biblioteka/normativnye-akty-po-nalogovomu-zakonodatelstvu/nalogovyj-kodeks-rf-chast-2/glava-30-nk-rf-nalog-na-imushchestvo-organizatsij/241-statya-376-nk-rf.html'; public $text = '<p><img style="float: left;" src="https://avatars.mds.yandex.net/get-zen_doc/3502647/pub_600466abf8b1af50bb31b666_60046744f8011c4a0152ba76/scale_1200" width="121" height="121" /></p>\r\n<p style="text-align: center;"> </p>\r\n<p style="text-align: left;"> </p>\r\n<p style="text-align: left;"><span style="color: #008000;"><em>Библиотека <a style="color: #008000;" title="Онлайн школы &quot;СтаньГлавбухом&quot;!" href="onlajn-shkola-stan-glavbukhom/o-shkole.html">Онлайн ш'...; public $tags = class Joomla\CMS\Helper\TagsHelper { protected $tagsChanged = FALSE; protected $replaceTags = FALSE; public $typeAlias = NULL; public $itemTags = [...]; public $tags = NULL; public $newTags = NULL; public $oldTags = NULL }; public $jcfields = [2 => class stdClass { ... }, 3 => class stdClass { ... }]; public $event = class stdClass { public $afterDisplayTitle = ''; public $beforeDisplayContent = '' } }, $params = class Joomla\Registry\Registry { protected $data = class stdClass { public $article_layout = '_:default'; public $show_title = '1'; public $link_titles = '1'; public $show_intro = '1'; public $info_block_position = '0'; public $info_block_show_title = '1'; public $show_category = '0'; public $link_category = '1'; public $show_parent_category = '0'; public $link_parent_category = '1'; public $show_associations = '0'; public $flags = '1'; public $show_author = '0'; public $link_author = '0'; public $show_create_date = '0'; public $show_modify_date = '0'; public $show_publish_date = '0'; public $show_item_navigation = '0'; public $show_vote = '0'; public $show_readmore = '1'; public $show_readmore_title = '0'; public $readmore_limit = 100; public $show_tags = '1'; public $record_hits = '1'; public $show_hits = '0'; public $show_noauth = '1'; public $urls_position = 0; public $captcha = ''; public $show_publishing_options = '1'; public $show_article_options = '1'; public $show_configure_edit_options = '1'; public $show_permissions = '1'; public $show_associations_edit = '1'; public $save_history = '0'; public $history_limit = 10; public $show_urls_images_frontend = '0'; public $show_urls_images_backend = '1'; public $targeta = 0; public $targetb = 0; public $targetc = 0; public $float_intro = 'left'; public $float_fulltext = 'left'; public $category_layout = '_:default'; public $show_category_title = '0'; public $show_description = '1'; public $show_description_image = '0'; public $maxLevel = '2'; public $show_empty_categories = '1'; public $show_no_articles = '0'; public $show_category_heading_title_text = '0'; public $show_subcat_desc = '1'; public $show_cat_num_articles = '0'; public $show_cat_tags = '1'; public $show_base_description = '1'; public $maxLevelcat = '-1'; public $show_empty_categories_cat = '0'; public $show_subcat_desc_cat = '1'; public $show_cat_num_articles_cat = '1'; public $num_leading_articles = 0; public $blog_class_leading = ''; public $num_intro_articles = 4; public $blog_class = ''; public $num_columns = 3; public $multi_column_order = '1'; public $num_links = 4; public $show_subcategory_content = '0'; public $link_intro_image = '0'; public $show_pagination_limit = '0'; public $filter_field = 'hide'; public $show_headings = '0'; public $list_show_date = '0'; public $date_format = ''; public $list_show_hits = '0'; public $list_show_author = '0'; public $display_num = '10'; public $list_show_votes = '0'; public $list_show_ratings = '0'; public $orderby_pri = 'order'; public $orderby_sec = 'order'; public $order_date = 'published'; public $show_pagination = '2'; public $show_pagination_results = '1'; public $show_featured = 'show'; public $show_feed_link = '1'; public $feed_summary = '0'; public $feed_show_readmore = '0'; public $sef_ids = 0; public $custom_fields_enable = '1'; public $workflow_enabled = '0'; public $show_page_heading = 1; public $menu_text = 1; public $menu_show = 1; public $secure = 0; public $page_title = 'Глава 30 НК РФ Налог на имущество организаций'; public $page_description = 'Налоговое консультирование, Консультирование по бухгалтерскому учету в Ставрополе'; public $page_rights = 'Общество с ограниченной ответственностью "НалогиКонсалтинг"'; public $robots = NULL; public $access-view = TRUE }; protected $initialized = TRUE; protected $separator = '.' }, NULL ).../CMSPlugin.php:289
180.06514483824JComments::show( $objectID = 241, $objectGroup = 'com_content', $objectTitle = 'Статья 376 НК РФ. Порядок определения налоговой базы' ).../jcomments.php:329
190.07294519504JComments::getCommentsForm( $objectID = 241, $objectGroup = 'com_content', $showForm = TRUE ).../jcomments.php:354
200.07494605000JoomlaTuneTemplateRender->renderTemplate( $template = 'tpl_form' ).../jcomments.php:708
210.07494621512jtt_tpl_form->render( ).../template.php:319
220.07504621648Joomla\CMS\Layout\LayoutHelper::render( $layoutFile = 'comment-form', $displayData = class jtt_tpl_form { public $_vars = ['comments-html-before-form' => '', 'comments-html-after-form' => '', 'comments-form-html-before' => '', 'comments-form-html-after' => '', 'comments-form-html-prepend' => [...], 'comments-form-html-append' => [...], 'user' => class Joomla\CMS\User\User { ... }, 'comment-form-smiles' => [...], 'comment-name-maxlength' => 20, 'comments-form-showlength-counter' => 1, 'comment-maxlength' => 1000, 'comments-form-captcha' => 1, 'comments-form-captcha-html' => 'kcaptcha', 'comments-form-subscribe' => 0, 'comments-form-email-required' => 1, 'comments-form-user-name-required' => 1, 'comments-form-user-name' => 1, 'comments-form-user-email' => 1, 'comments-form-homepage-required' => 0, 'comments-form-user-homepage' => 1, 'comments-form-title-required' => 0, 'comments-form-title' => 0]; private ${JoomlaTuneTemplate}_globals = ['siteurl' => 'https://nalogi-cons.ru/', 'charset' => 'utf-8', 'ajaxurl' => '/component/jcomments/?tmpl=component', 'smilesurl' => '/media/com_jcomments/images/smilies/', 'template' => 'default', 'template_url' => 'https://nalogi-cons.ru/components/com_jcomments/tpl/default', 'itemid' => '517', 'direction' => 'ltr', 'comment-object_id' => '241', 'comment-object_group' => 'com_content', 'thisurl' => '/onlajn-shkola-stan-glavbukhom/biblioteka/normativnye-akty-po-nalogovomu-zakonodatelstvu/nalogovyj-kodeks-rf-chast-2/glava-30-nk-rf-nalog-na-imushchestvo-organizatsij/241-statya-376-nk-rf.html'] }, $basePath = '/home/vashps/public_html/nalogicons/components/com_jcomments/layouts/', $options = ??? ).../tpl_form.php:33
230.07504622336Joomla\CMS\Layout\FileLayout->render( $displayData = class jtt_tpl_form { public $_vars = ['comments-html-before-form' => '', 'comments-html-after-form' => '', 'comments-form-html-before' => '', 'comments-form-html-after' => '', 'comments-form-html-prepend' => [...], 'comments-form-html-append' => [...], 'user' => class Joomla\CMS\User\User { ... }, 'comment-form-smiles' => [...], 'comment-name-maxlength' => 20, 'comments-form-showlength-counter' => 1, 'comment-maxlength' => 1000, 'comments-form-captcha' => 1, 'comments-form-captcha-html' => 'kcaptcha', 'comments-form-subscribe' => 0, 'comments-form-email-required' => 1, 'comments-form-user-name-required' => 1, 'comments-form-user-name' => 1, 'comments-form-user-email' => 1, 'comments-form-homepage-required' => 0, 'comments-form-user-homepage' => 1, 'comments-form-title-required' => 0, 'comments-form-title' => 0]; private ${JoomlaTuneTemplate}_globals = ['siteurl' => 'https://nalogi-cons.ru/', 'charset' => 'utf-8', 'ajaxurl' => '/component/jcomments/?tmpl=component', 'smilesurl' => '/media/com_jcomments/images/smilies/', 'template' => 'default', 'template_url' => 'https://nalogi-cons.ru/components/com_jcomments/tpl/default', 'itemid' => '517', 'direction' => 'ltr', 'comment-object_id' => '241', 'comment-object_group' => 'com_content', 'thisurl' => '/onlajn-shkola-stan-glavbukhom/biblioteka/normativnye-akty-po-nalogovomu-zakonodatelstvu/nalogovyj-kodeks-rf-chast-2/glava-30-nk-rf-nalog-na-imushchestvo-organizatsij/241-statya-376-nk-rf.html'] } ).../LayoutHelper.php:76
240.07554643728include( '/home/vashps/public_html/nalogicons/components/com_jcomments/layouts/comment-form.php ).../FileLayout.php:128
250.07564643728JCommentsFactory::getLink( $type = 'captcha', $objectID = ???, $objectGroup = ???, $lang = ??? ).../comment-form.php:140
260.07564643728mt_srand( $seed = 512658 ).../factory.php:201

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