Abstract
The article analyzes the basic rules of taxation for land tax and property tax. It is considered how to report on property taxes. The cases of payment of land tax by institutions, tax bases with and without cadastral value are analyzed. The variants when the land plot occupies the territory of several municipalities, cases when accounting periods are established and not established by local legislation are considered. The calculation of land tax and advance payments on it, as well as their reflection in accounting, is shown. The rules for determining the composition of property that is considered an object of taxation are considered, the calculation of property tax and the rules for reflecting it in accounting are given. Formulas and examples of calculating the average value of taxable property, residual value, advance payments for property tax for the reporting year, including and excluding benefits, and calculating property tax for the year are given.
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