Features of the taxes levied by organizations of the construction industry

This article presents the features of calculating various types of taxes of organizations in the construction industry. The specifics of calculating the taxable base of transport, land, property taxes are reflected. Distinctive, peculiar features of determining the amount of taxes have been identified, the main characteristics of which include: the algorithm for determining the tax base, the tax rate, the use of increasing coefficients, the use of funds of shareholders and investors, accounting for the moment of transfer of ownership, and others. Attention is paid to the calculation of income tax during the construction of an apartment building. The important points of income recognition and determination of the financial result of the developer, arising from the use by construction organizations of funds of shareholders or investors - which are the means of targeted financing, and finding these funds in escrow accounts, are disclosed.