The procedure for establishing land tax. To establish land tax what land tax

Based on Art. 65 Land Code of the Russian Federation Using Earth in Russian Federation is paid. One of the forms of such a fee is land tax.

Land tax is an local tax, Therefore, it is established by the Tax Code of the Russian Federation and the regulatory legal acts of representative bodies of settlements (municipal regions), urban districts on taxes and is obligatory to pay in the territories of the relevant municipalities.

In the cities of the federal significance of Moscow and St. Petersburg, these are the laws of these subjects of the Russian Federation, on the basis of which in addition to the Tax Code of the Russian Federation, the establishment, collection, change and termination land tax In the territories of the cities of federal significance.

Since the land tax is local, representative bodies of municipalities and government bodies of the cities of federal significance independently in regulatory legal acts establish tax rates, order and timing of the tax payment, but only in the countries that are fixed in Tax Code RF.

Land tax size It does not depend on financial results activities, but only on objective circumstances to which include: fertility, location land plot etc.

Land tax payers are both physical and legal entitieswho have land plots that are objects of taxation, on the right of ownership, the right of permanent (perpetual) use or the right of life inherited ownership (Fig. 14). Based on paragraph 2 of Article 8 of the Civil Code of the Russian Federation, these rights arise from the moment of state registration, unless otherwise established by law. Documents on state registration of rights are the basis for the collection of land tax.

Fig. 14 Land Tax Payers

Not They are recognized by taxpayers and in relation to land plots that are on the right of free urgent use or transferred to them under the lease agreement. The tenants pay for the land transferred to them for rent, rent.

The object of taxation is subject to land plots located within the municipality (within the cities of the federal significance of Moscow and St. Petersburg), in which the tax has been introduced.

Not recognized as an object of taxation:

1. Land sections withdrawn from turnover in accordance with the legislation of the Russian Federation.

In accordance with the Land Code of the Russian Federation, land plots engaged in federal property include landlines.

state nature reserves and national parks;
buildings, buildings and structures in which the armed forces of the Russian Federation, other troops, military formations and bodies are posted for permanent activities;
buildings, buildings and facilities in which military courts are placed;
objects of organizations of the Federal Security Service;
objects of organizations of federal state protection authorities;
objects of use of atomic energy, storage points for nuclear materials and radioactive substances;
objects, in accordance with the types of activity of which were created closed administrative and territorial entities;
objects of institutions and bodies of the Federal Penitentiary Service;
military and civil burials;
engineering structures, communication lines and communications raised in the interests of protection and protection of the state border of the Russian Federation.

2. Land plots limited in circulation in accordance with the legislation of the Russian Federation engaged in particularly valuable objects cultural heritage The peoples of the Russian Federation, the objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage.

3. Land plots limited in circulation in accordance with the legislation of the Russian Federation provided to ensure defense, security and customs needs.

4. Land plots limited in circulation in accordance with the legislation of the Russian Federation, within the forest fund.

5. Land plots limited in turnover in accordance with the legislation of the Russian Federation, employed in state owned water objects As part of the water fund, with the exception of land plots engaged in separate water bodies.

The tax base

The tax base is cadastral value Land plots, which is determined in accordance with the Land Laws of the Russian Federation.

Cadastral value Land plots are determined by the results of the state cadastral land valuation. Information on the cost of land plots is contained in the state real estate cadastre. State Cadastre of Real Estate - a systematic information for information and documents on objects cadastral accounting, as well as information about the administrative and territorial and cadastral division. The objects of cadastral accounting are land plots; buildings and structures, facilities not completed by construction; premises; Territorial and functional zones, zones with special conditions Use of territories. Information about each property is contained as an entry in the cadastral book. The cadastral book contains records of the cadastral value of the object of cadastral accounting, information on appraisers who carried out work on the state cadastral assessment, and indicates the date of these works. The cadastre also contains information about the location of the boundaries of the land plot, the land category, area, the type of permitted use, which are on the land plot of real estate.

The cadastral accounting object is assigned a unique cadastral number, a cadastral passport is issued, which is an extract from the State Cadastre of Real Estate. It records the transaction performed with this object.

Cadastral value is determined by the method of massive assessment for a specific date on the database market value. Define the cadastral cost of appraisers, organizations selected by the authorities of the constituent entities of the Russian Federation through the procedure for placing the order.

The federal executive body carrying out its activities in the field of state-owned real estate cadastre, as well as the registration of rights to real estate and transactions with them, is federal Service State registration, cadastre and cartography.

Until January 1, 2011, the State Cadastre of Real Estate is subject to the creation and introduction of at least twenty-seven constituent entities of the Russian Federation on the territory, and fully this process is planned to be completed by January 1, 2012.

If the land plot is located in the territory of several municipalities, the tax base is considered for each municipal education as the share of cadastral value

land plot proportional to the above share of the land.

In relation to land plots in general dolly ownershipThe tax base is established in proportion to their share in overall validity. If the land plot is in total joint ownership, the tax base is determined in equal shares for each owner.

The tax rate is determined as a percentage of the cadastral value of the site.

Land tax rates

Tax rates are established by regulatory legal acts of representative bodies of municipalities (the laws of the cities of the federal significance of Moscow and St. Petersburg) and may not exceed

agricultural land or land in agricultural areas in populated areas and used for agricultural production; earths employed by housing foundation and engineering infrastructure facilities housing-communal complex or acquired (provided) for housing construction; earth acquired (provided) for personal subsidiary farms, gardening, gardening or animal husbandry, as well as country farm.	With regard to other land plots

It is allowed to establish differentiated rates depending on the categories of land and / or permitted use of the land.

Heroes of the Soviet Union, the heroes of the Russian Federation, full cavaliers of the Order of Glory;
disabled people having the III degree of restriction of the ability to labor activity, as well as persons who have the I and II group of disability, established before January 1, 2004, without making a conclusion about the degree of restriction of the ability to work;
disabled since childhood;
veterans and disabled Great Patriotic War, as well as veterans and disabled hostilities;
individualseligible for social support in accordance with the Law of the Russian Federation "On the Social Protection of Citizens Substitute for Radiation due to a catastrophe at the Chernobyl NPP", in accordance with Federal law Of November 26, 1998 No. 175-FZ "On the social protection of citizens of the Russian Federation, subjected to radiation due to the accident in 1957 at the production association" Lighthouse "and the discharges of radioactive waste into the Tcha River and in accordance with the Federal Law of January 10, 2002 year 2-ФЗ "On social guarantees to citizens who are subjected to radiation impact due to nuclear tests at the Semipalatinsky landfill";
individuals who were directly involved in the tests of nuclear and thermonuclear weapons, eliminating accidents of nuclear facilities on weapons and military facilities;
individuals who received or suffered radiation disease or with disabilities as a result of tests, exercises and other works related to any kind of nuclear installations, including nuclear weapon and spacecraft.

Reducing tax base produced on the basis of documents confirming this right submitted by the taxpayer in tax authority At the location of the land plot.

The tax period on land tax is recognized as a calendar year, reporting periods - I, II and III quarters of the calendar year. When establishing land tax, a representative body of the municipality (legislative (representative) government bodies of the cities of Moscow and St. Petersburg) may not provide for the reporting period.

Land tax and advance payments on it are paid in the manner and deadlines, which are established by regulatory legal acts of representative bodies of municipalities (laws of the cities of Moscow and St. Petersburg). At the same time, as defined by paragraph 1 of Article 397, the Land Tax Land, by organizations and individual entrepreneurs, cannot be established earlier than February 1, following the expired tax period.

Organizations and individual entrepreneurs calculate the amount of tax (advance payments) independently. Individuals pay land tax on the basis of a tax notice sent by the tax authorities.

The amount of land tax is calculated after tax period As a relevant tax rate, the interest share of the tax base.

The amount of advance payments on the tax is determined after the I, II and III quarter of the current tax period as one fourth relevant tax rate of the percentage of the cadastral value of the land plot as of January 1 of the year, which is a tax period.

The amount of land tax payable to the budget according to the results of the tax period is established as the difference between the tax amount calculated in accordance with the calculation and the amounts of payments payable during the tax period.

In the event of (termination) during the tax (reporting) period of ownership (permanent (permanent) use, lifelong inherited ownership) on the land plot (its share) calculation of the amount of land tax (the amount of advance payment on this tax) in relation to this land plot It is made with regard to the coefficient (K), which is determined as the ratio of the number of full months during which this land plot was owned (permanent (indefinite) use, lifelong inherited ownership) (T), to the number of calendar months in the tax (reporting) period ( and).

If the emergence (termination) of the above rights occurred until the 15th of the corresponding month inclusive, a month of the occurrence of these rights is taken for the full month. If the emergence (termination) of the above rights occurred after the 15th day of the relevant month, a month of termination of these rights is accepted for the full month.

K \u003d t / n,

t. - Full months, during which this land plot was owned (constant use or lifelong inherited ownership);
p - the number of calendar months in tax or reporting period.

Termination of rights: up to the 15th number inclusive (month is not considered); After the 15th of the day (month is considered full).

The emergence of rights: up to 15 -to inclusive (month is considered for full) after the 15th (no month).

The following organizations and institutions are fully exempted from paying land tax:

organizations and institutions of the Criminal Executive System of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct implementation of the functions assigned to these organizations and institutions;
organizations - in relation to land engaged in state road road common use;
religious organizations - in relation to the land owned by him, on which buildings, buildings and structures of religious and charitable destination are located;
all-Russian public organizations of persons with disabilities (including those created as unions of public organizations of persons with disabilities), among whose members are disabled and their legal representatives account for at least 80% - in relation to land plots used by them for the implementation of statutory activities;
organizations authorized capital which fully consist of the contributions of the specified all-Russian public organizations of persons with disabilities, if the average number of persons with disabilities among their employees is at least 50%, and their share in the payment fund - at least 25%, - in relation to land plots used by them for production and (or ) of the sale of goods (with the exception of excisable goods, mineral raw materials and other minerals, as well as other goods on the list approved by the Government of the Russian Federation in coordination with all-Russian public organizations of persons with disabilities), works and services (with the exception of brokerage and other intermediary services);
institutions, the only owners of the property of which are the specified all-Russian public organizations of persons with disabilities, - in relation to land plots used by them to achieve educational, cultural, medical and physical, physical education, scientific, information and other purposes of social protection and rehabilitation of persons with disabilities, and also to provide legal and other assistance to disabled children with disabilities and their parents;
organizations of folk arts and fields - in relation to land plots located in the places of traditional existence of folk artistic fields and used for the production and sale of products of folk artistic fields;
individuals belonging to the indigenous small peoples of the North, Siberia and the Far East, as well as communities of such peoples - in relation to land plots used to preserve and develop their traditional lifestyle, management and fields;
organizations - residents special economic zone - With regard to land plots located on the territory of a special economic zone, a period of five years from the date of ownership of every land plot.

Having the right to tax breaks, Must submit documents confirming such a right to the tax authorities at the location of the land plot.

The tax declaration is submitted by taxpayers no later than February 1, following the expired tax period.

Among the taxes that pay physical and legal entities, the land tax is very significant. This is a fairly extensive legal entity, to the study of which should be approached maximum carefully. In compliance with the basic laws and recommendations, problems and discrepancies should not occur.

Basic concepts and main features

Taxes on the Earth are referred to. Property. In this case, there is a fact of possessing by a physical or legal entity with a land plot.

The main feature is that the land tax is t. N. "Local tax". That is why the decisive role in its establishment falls on the local authorities, and it is paid in local budgets.

Tax object - land plots in a particular municipality or in the cities of federal significance: Moscow, St. Petersburg, Sevastopol.

As before, and now the Earth remains the most important source of income into the treasury. Therefore, the process of taxation itself is carried out separately from other types of taxes on property, for example, from real estate tax. Do not confuse them.

The importance of land tax is directly related to the fact that the sites occupy quite large areas even within the boundaries of one administrative education, and they constitute a large number of objects for taxation.

Tax value

Install the rates of this tax only local authorities. The federal level (Art. 394 of the Tax Code of the Russian Federation) provides for the maximum facets, above which the rate cannot be raised. These rates are directly dependent on the type of sector used. Their calculation is:

0,3% - This rate is called reduced. Its application is permissible only to the lands, clearly marked in legislation. These are land agricultural land, land for gardening and gardening, land for LPH, as well as for state defense goals.
1,5% - This rate is applied to the tax on all other land types.

It should be remembered that these rates at the local level may be less, but more - in no way!

In the absence of clear bets at the local level, they are automatically equated to the tax code installed in the Tax Code. Rates more low levelrather than those accounts in the NC - this is the so-called. Preferential rates. The final decision on their application is the prerogative of representatives of the regional administration of a particular administrative education. It takes into account both a specific group or type of payers (payer) and the appearance of a particular area or put on.

Local authorities can also establish additional rules for the tax of this tax. However, they should not go against the articles of the operating NK.

We also recommend reading the article :.

Basic legislative base

For land tax, a large number of features and rules are characterized that regulate not only the bet, but also the payment procedure. The main regulation is in a separate chapter of the Tax Code of the Russian Federation, namely chapter 31.The articles that are considered in this chapter relate to the following issues:

taxpayers;
tax base, as well as determining its order;
various benefits;
the object to which the tax applies;
the procedure for calculating the amount for payment and advance payments;
the procedure for preparing and submitting declarations.

Other individual regulations are developed and approved at the level of individual constituent entities of the Russian Federation.

Who pays

Payers of such fees can be divided into two large groups:

Individuals. These include simply private land owners, as well as individual entrepreneurs (IP), which are registered according to the current rules.
Organizations, different commercial structures, in other words, legal entities.IN this case The form of property is not important.

The main criteria for the establishment of land tax are:

the presence of a plot (plots) under property rights;
on lifetime rights;
for perpetual and permanent use.

Other forms of ownership, which include rent and free urgency, are exempt from this type of taxation. In this case, the payment is carried out by those persons who actually own one or another plot, put on. These include landlords or direct owners.

When benefits are possible

Benefits belong to the category of measures to support the state of certain categories of the population. At the federal level, they are discussed in Articles 391 and 395 of the Tax Code of the Russian Federation.

Full exemption from land tax payment is provided to legal entities in cases:

possessing areas of a certain type: for charitable purposes, for religious purposes;
land are within the boundaries of the Skolkovo innovation center;
if the site is located in the free economic zone.

To the categories of individuals who can be fully or partially exempted from paying tax include:

disabled and veterans of the Second World War;
heroes of Russia or the USSR;
participants in the elimination of the accident on the Chernobia, etc.

Very often, the benefits establish local authorities. In this case, the implementation mechanism is carried out by expanding already existing on the overall level or are inventing new forms of such measures that do not contradict the current legislation.

In practice, this may be the provision of a discount, sometimes even up to 50%. Reducing the tax rate compared to general conditions. Sometimes full exemption from tax pay to specific persons, as a rule, these are representatives large families, Pensioners (see).

New items that have entered into force from 2015

The main innovation for the payment of land tax from January 1, 2015 is that the basic value used in the calculation of payment has changed. If earlier the inventory cost of the site was taken into account, then the cadastral is used. Of course, the inventory was much smaller. Calculations are carried out by independent appraisers, which are appointed by local authorities.

With respect to the plots that are owned by the IP - the definition of the tax base and the definition of the final amount for the payment has become the prerogative of tax authorities. Entrepreneurs have no need to submit a declaration, payment must be made by notification directed by fiscal bodies.

Procedure and timing of payment

The individuals are notified of the tax, its payment grant is sent at the place of residence by representatives of tax authorities. If for some reason the data in the notification is erroneous, you need to write an application to the tax service on a special form. Such a form comes along with the notification.

If the specified data was confirmed, a new notice will come.

In the current year, for all subjects of the Russian Federation, a single period of payment of property taxes is established - no later than December 1, 2017.

In the case when the face broke the timing of the payment, then he is charged a penalty for each calendar day of delay. In addition, the relevant authorities employer of the debtor may be sent notice of debt repayment due to salary or other taxes. In some cases, additional sanctions can be applied, for example, in the form of restricting travel abroad to full repayment Debt.

Form of payment

In order to pay land tax, you can use a special service on the official website. tax Service. For this you need:

Fill the details of the taxpayer (for non-cash form It is necessarily indicated by the INN).
Choose the type of tax that is paid, Land category, as well as the type and amount of payment (if you need to pay a penalty, it is also necessary to specify).
Choose a payment method. It can be cash or non-cash. When paying cash to be formed payment order, then print it and pay in any bank of the Russian Federation. When paying for non-cash, you need to choose one of credit organizations, and after switching to their site and make payment.

With suspicion of debt

You can dispel or confirm your doubts about debt in several ways:

go to the territorial tax authority at the place of residence;
take advantage of a special personal account on the official web resource of the relevant service;
use the service of a single portal of public services;
if the debtor is in executive work, use the official site bailiffs.

If there is no notice

No notice does not mean that the land tax is not necessary. Since 2015, the law has been operating, according to which taxpayers must independently report to the relevant authorities about their real estate. This can be done with the help of online service.

The hiding of such information provides for a fine - 20% of the unpaid amount of the tax on the object (objects) that the citizen hid from fiscal bodies.

The notification may not reach the taxpayer and for other reasons, for example, if the wrong address is specified. The calculation in this case will be produced in 3 years. Sometimes the postal service also gives a failure in the work. In these cases, the taxpayer should apply to the post office that serves its address and ask about the letter.

Is it possible to reduce the amount of land tax

Reduced size mandatory contributions The treasury is only possible in the case of a decrease in the cadastral value of the Earth. Make it can not only the actual owner, but also a tenant.

To this end, you must contact the Arbitration Court and provide a package. necessary documents. This obligatory package includes a statement, as well as conclusions and reports on the value of the object itself (land), as well as other real estate objects on it (if any).

A different way is to appeal to a special commission, which is considering disputes on the cadastral value of land. It should be remembered that it is necessary to contact within 6 months after determining this cost.

Planned cadastral assessment / reassessment of land is carried out once every 5 years.

What is not taxed

There are a number of land that are not taxed at all. These include:

lands on which reserves or cultural heritage objects are located;
land completely seized from turnover;
land in the use of forest or water funds;
earth necessary for defense and national goals, as well as for the work of customs services.

Non-payment of tax

Systematic land tax evasion can have very unpleasant consequences for non-payer. Debt and penalties will only increase, but they will still pay them. In addition, according to the relevant claim, the site may be removed, as well as arrest and other property of the debtor, based on the amount of debt. The data of the debtor are made to the state register.

If there are various problems associated with the payment of the appropriate tax, you can also contact special services that provide legal assistance and support, both entrepreneurs and ordinary individuals.

Land tax traditionally refers to the property of taxes and is charged on the fact of ownership or use. Like all the properties, it does not depend on the results economic activity. However, in contrast to others property taxes It is one for all categories of payers - legal entities and individuals, and therefore it relates to mixed taxes.

Receipt of land tax in budget System Centralized: B. federal budget - 30%, into budgets of the constituent entities of the Russian Federation - 20%, in local budgets - 50%. It stands out in the income and expenses of the relevant budgets on a separate line And it is used exclusively for financing enterprises and compensation for land user for land management, land cadastre, monitoring, lands and enhancing their fertility, development of new land, engineering and social improvement of the territory.

Taxation of land plots in the Russian Federation is governed by the Law of the Russian Federation "On Place for Earth" of October 11, 1991 No. 1738-1, instructions of the Ministry of Agriculture of Russia "On Applied by the Law of the Russian Federation" On the Earth Place "of February 21, 2000 No. 56, as well as laws local authorities specifying tax rates by land user categories.

The established forms of fees for land are: Annual land tax, rent and regulatory price of land. Each form of land fees is designed for its functions.

Land tax is subject to possession or use of land (except for rent).

Subjects and land taxes

The landowners, land users (other than tenants) and land owners in the Russian Federation are payers (subjects) of land tax. These include:

a) legal entities (including foreign) and their structural units;

b) individuals (citizens and individual entrepreneurs).

The basis for establishing a land tax (rent) is a document certifying the right of ownership or rent for a land plot.

Land tax rates

Land tax rates are established in absolute terms (rub., Cop.) To the size of the area (for 1 or for 1kv.m), as well as differentiated at the location and zones of the town-planning value of the territory. The law establishes the basic standard (BST) of the tax on agricultural and non-agricultural land. The middle rate (BST on the land of agricultural purposes is established on the subjects of the Russian Federation (Republic, region) in rubles for 1 pashnya. Local legislative authorities approve specific, including minimal, land tax rates by type of land (Pashnya, planting, pastures, etc. n.) and adjustment (crawling) on \u200b\u200btheir location and annual indexation (KOR). In these incentives are subject to agricultural land, sites within the boundaries and outside rural settlementsprovided for personal subsidiary farming, gardening, gardening, etc.

Agricultural land tax:

Zn \u003d Si · bst · kni

where Si is the area of \u200b\u200bthe plot in possession (use). The average rate (BST) of the tax for land of non-agricultural purposes is established in 11 Economic areas of R.F. in rubles for 1kv.m. Square. To calculate the exact tax rate on a specific territory (location) of the land facility, coefficients that increase the tax amount are applied.

Land for non-agricultural land

Zn \u003d SІ · BST · KSTAT · KUR · KORD,

where the city is the coefficient of status of the city or the development of socio-cultural potential; Kur - the coefficient of the resort area ..

Chapter 4 Land Tax Problems and Possible Methods for Solutions

Agricultural sector

Some politicians and economists are the essence of the reform in it solely private property to the ground. But unlimited turnover of the Earth does not mean the automatic appearance of an effective owner. Being the owner of the Earth. But it is equally important to dispose of the results of your work and know that they will be in demand by society. Obviously, in relation to the turnover of agricultural land it is necessary to provide certain restrictions: the change in their target use, the concentration of land shares in the hands of one owner and the availability of professional experience in farmers. In the absence of the land code, the regions are forced to look for their approaches. For example, in the Belgorod region, the use of land is carried out on the right of ownership or on the basis of contracts for the lease of land shares with a rental fee in the form of a fixed share from manufactured products. If the owner of the government's results on its land did not satisfy, he can rent it to another farm, which will ensure the transition of land not from the poor to the rich, but from poorly working to an effective user. When considering the issue of the sale of land, a purely practical assessment is needed, which will give a particular approach to improving the financing of the agrarian sector and the formation of an effective owner.

Basic conditions for attracting capital to any sector of the economy, including agricultureare income on investment and guarantees of the return of funds. However, the profitability of agricultural activities is determined by its technological level, which is extremely low today. Therefore, a simple declaration of the thesis of the sale of land, although it creates prerequisites for attracting capital in agricultural sphereBut does not solve the specified problems. In order for an investor in agriculture and an effective owner has formed, the state should demonstrate a real interest in the development of the agrarian-industrial complex, in particular, through state support lending on the security of land and the use of mortgages to the Earth.

The principles of using mortgages in Russian conditions, in my opinion, are guarantees of the state, the obligation of their reception in the calculations by all organizations and enterprises at face value, to acquire modern (domestic and imported) techniques and the implementation of progressive highly efficient technologies. Each investor, ready and able to work on Earth, should receive from the mortgage state to the relevant areas of agricultural land on which he plans to work. And having gone through it by supplying products for, for example, 5 years, he can become the owner of the Earth, already proving his capacity. Such an approach will ensure state regulation land resources and formation of the infrastructure of the land market, creating conditions for attracting real investment In agriculture, and, ultimately, the appearance of the owner who can work effectively on Earth.

There are many ways and proposals for creating a civilized land market in Russia. Below we will try to consider some of them, in my opinion, the most promising.

Land tax is the tax imposed on the owner of the land. The use of land in our country is a paid matter, and therefore owners have to deduct certain payments to the treasury.

Also, the amount of payments and the rights of the owner are recorded in the instructions of the MNS of Russia of February 21, 2000 g No. 56.

It is these legislative pacts that need to carefully examine if the owner of the property seems that payments exceed the necessary dimensions. In these acts, the position of the owner of the land plot, its rights and obligations, as well as the process of calculating the approximate value of the annual payment is widely recorded. What types of payments for land now exist?

Land tax.
Rent.
Regulatory land price.

If a physical or legal person is the owners of a certain area, the tax will be relevant. If the territory is leased, according to Art. 65 ZK RF The owner must pay the rent for land.

What kind of taxes of what type of land is land tax? The land tax itself applies to the number of direct payments. They are imposed on the property of a person or a legal entity, as well as its income. Similar payments are called propertiesAnd they are brought directly to the treasury.

The payment of indirect land tax is possible if a person sells his real estate or gives it to inheritance. In this case, indirect tax paid directly to the state, and not in the treasury.

To determine the amount of payout for the territory, it is necessary to find out the cadastral value of the site. This is especially true if the implied area is listed in the state. Property.

If the cadastral value cannot be determined, in accordance with p.13 art. 3 FZ dated October 25, 2001 N 137-FZTo clarify the size of the rent, the regulatory price of the Earth is used.

This concept itself characterizes the cost of the territory, based on its quality indicators and locations, which helps to find out potential income For a certain payback period.

Economic essence Land tax lies in compulsory taxation, which is fixed in the existing legislation. The tax amount itself is paid annually and depends on the size and area of \u200b\u200bthe unit of land taxation. That is, the amount of payment does not depend on the size of the owner's revenues, and from the profitability of the site. If you are interested in what budget the land tax is received, press.

The basis for the payment of this amount is a document confirming the relevance of the provision of the object among the property of Fiz.litz. According to 5 Law No. 1738-1.A few indicators affect the size of land tax:

The composition of the land.
Quality of land
Earth area.
Location of the territory.

The amount of tax for the same territory can be completely different. If the Earth is considered good, rich in natural fossil and useful substances, its cadastral value increases sharply. Along with this indicator, the size of the annual tax payment is growing.

The amount of payments can directly depend on the location of the site. Given all these indicators, the property owner will be able to find out the amount of payment for the unit of the Earth.
Units (objects) of taxation are completely different land. So, what areas do such payments are imposed on?

On the territory provided by partnerships and other organizations for the conduct of agricultural activities.
On the territory necessary for conducting space operations.
At the plots that are provided for farm.
On the territory provided for gardening.
Land of communication, industry and energy.
The land necessary for the organization of rest, as well as absolutely any tourist activity.
The territory of the Water Fund and the forestry existing in the country.

In Art.131 of the Civil Code of the Russian Federation is negotiatedthat land payments should occur only after the owner will pass the procedure for state registration of real estate. Usually, when buying real estate, the approximate size of annual tax payments is stipulated.

Taxpayers and Land Tax Characteristics

It is very important to know not only what tax payments are imposed on which land, but also those who are considered to be a taxpayer. So, who has the right to pay taxes for the land plot?

Subjects with proprietary rights in the territory.
Fiz.Litsa, which have territories for gratuitous use.
Owners who have the possibility of perpetual ownership by inheritance or donation.
Tenants of this area
Servitude owners, that is, the rights of using this territory obtained from the owner.

All these items are widely discussed in paragraph 3 of Art. 5 of the Land Code of the Russian Federation.

Taxpayers can act as physical and legal entities. Fiz.Litens are recognized russian citizens, foreigners, as well as stateless persons who have areas in possession in Russia.

Also, the taxpayer may be an individual entrepreneur who does not create lEGAL COMPANY To implement your business activities. Then position individual entrepreneur must be registered in accordance with the existing civil Code RF.

In fact, to figure out the nuances of tax payments to Earth is not so difficult. For this, it is enough to know several legislative acts. And yet, in the characteristic of the land tax, some nuances remained, about which should be told.

For example, rates for determining payments are strictly tracked and are established by legal acts. Tax payment size should not exceed 1.5% of the cadastral value of the site.

It is also important that areas where cultural monuments are made to the World Heritage, as well as land limited in the turnover, are not recognized as territories for the imposition of taxation.

In Moscow and St. Petersburg, the amount of tax payments is governed by the laws of cities of federal significance. On the territory of the rest of the country, the amount of tax rates is determined regulatory acts organs of municipalities.

After examining everything in detail legislative actsconcerning payments to land, a person will be able to determine the amount of the tax rate and the amount of its annual payments. With the amount of payments will help to determine the information about various and.

Land tax as well as property is local tax, i.e. He pays to the budget of the municipality (or the cities of the federal significance of Moscow, St. Petersburg and Sevastopol), where it is installed and in which the land plot is.

Who pays land tax in 2020

Land tax must pay persons who have partitions on the right of ownership, permanent (perpetual) use or lifelong inherited ownership.

If land plots are in individuals on the right of free urgency or were transferred under the lease agreement, land tax you do not need to pay.

Land tax rates

Tax rate can not exceed 0,3% From the cadastral value of the plots:

employed by the housing foundation and the facilities of the engineering infrastructure of housing and communal services and acquired for housing construction, except for sites used in business activities (the exception is valid from the tax period 2020);
acquired for personal subsidiary farms, gardening, gardening. From the tax period 2020, the bid applies to the sections of this group in the event that they are not used in business;
from the tax period 2020 - land plots general purposedesigned to keep citizens of gardening and gardening or intended to accommodate other common property.

Tax rate for other sites should not exceed 1,5% from cadastral value.

Formula of calculation

Note! Since 2015, individuals, including entrepreneurs, should not count the land tax on their own. This duty is assigned to the IFNS. Payment is made by tax notice.

Land tax is calculated according to the following formula:

Land tax \u003d kst x d x,

CST - The cadastral value of the land plot (it can be found on the official website of the Rosreestra or with the help of a cadastral map).

D. - The size of the share in the right to the land.

Art - Tax bid (find out tax bid. You can in your area on this page).

Kv. - The coefficient of ownership of the land plot (applies only in the case of ownership of the land plot for an incomplete year).

Land Tax Benefits

Some payers can take advantage of federal and local privileges. If the tax authority has information on the right of the payer for benefit, it will be taken into account when calculating the tax. But if the taxpayer noticed when receiving a notification that the benefit was not taken into account, he needs to be submitted to the IFTH statement in the form from the order of 14.11.2017 No. MMB-7-21 / [Email Protected] The statement is provided only once - then the benefit is automatically valid.

Federal benefits

The land tax on the land is not paid the indigenous peoples of the North, Siberia and the Far East, as well as their communities - in relation to sites that are used to preserve the traditional lifestyle.

When calculating the tax for some categories Payers The base decreases for the cost of 6 acres of the land area. The benefits are valid for the disabled 1 and 2 groups, the heroes of the USSR and the Russian Federation, veterans of the Great Patriotic War, pensioners, large parents, "Chernobyl residents". A complete list of preferential categories - in paragraph 5 of Art. 391 NK RF.

If the sections are several, the benefits for exemption from taxation of 6 acres are valid only by one of them. Choose for what exactly the payer itself can. To do this, he needs to submit a notice of the elected land plot in any IFX, approved by order of the Federal Tax Service of March 26, 2018 N MMB-7-21 / [Email Protected]

Local benefits

Representative bodies of municipal entities can enter their acts fringe benefits For some categories of citizens. They allow not only to reduce the amount of land required by the payment of land tax, but also not to pay it at all.

For information about the established land tax benefits, you can take advantage of the special service on the tax service website.

Examples of calculation

Example 1. Calculation of land tax for the full calendar year

Tax object

Petrov I.A. Owns a land plot in the Moscow region.

The cadastral value of the site is 2 400 385 rubles.

Calculation of tax

0,3%.

7 201 rub. (2 400 385 rub. X 0.3 / 100).

Example 2. Land tax calculation for incomplete calendar year

Tax object

In October 2018, Petrov I.A. Registered the rights to the land plot located in the Moscow region.

His cadastral value is 2 400 385 rubles.

Calculation of tax

The tax rate for this land plot is provided in the amount of 0,3% .

Land tax in three months of 2018 in this case will be equal to: 1 801 rub. (2 400 385 rub. X 0.3 / 100 x 0.25),

where, 0,25 - Time coefficient of land plot (3 months / 12 months).

Example 3. Calculation of land tax for the share of land

Tax object

Petrov I.A. It belongs to the land plot located in the Moscow region.

His cadastral value in 2018 is 2 400 385 rubles.

Calculation of tax

The tax rate for this land plot is provided in the amount of 0,3% .

Land tax in this case will be equal to: 5 401 rubles. (2 400 385 rub. X ¾ x 0.3 / 100).

Example 4. Calculation of land tax taking into account benefits

Tax object

Veteran combat actions Petrov I.A. Owns a land plot in the Moscow region.

The cadastral value of the plot in 2018 is equal to 2 400 385 rubles.

Calculation of tax

The tax rate for this land plot is provided in the amount of 0,3% .

Land tax in this case will be equal to: 7 172 rub. ((2 400 385 rub. - 10 000 rub.) X 0.3 / 100),

where, 10 000 rub. - Benefits, which is provided by Petrov I.A. Due to the fact that it is a veteran of hostilities.

Tax notification

Individuals land tax calculates the tax service, after which the notification is sent to their place of residence, which contains information about the amount of tax, payment of it, etc.

Tax notifications in 2020 in 2019 will be sent to residents of Russia in the period from april to September..

In case of detection erroneous data The notification needs to write a statement in the tax service (application form is sent along with the notification). After confirmation of this data, the tax amount will be recalculated and a new notice is sent to the taxpayer.

Tax notification has not come

Many land owners mistakenly believe that if they did not come notice from the tax service, then the land tax is not necessary. This is not true.

From January 1, 2015, the law entered into force, according to which taxpayers in the event of non-treatment tax notifications obliged communicate independently In the tax authority they have objects real Estateas well as vehicles.

The above message, with an application of copies of the right-pointing documents, must be provided in the IFST in relation to each taxation object once on time until December 31 of the next year. For example, if the Earth was purchased in 2018, and notifications did not come on it, then in the IFTS, it is necessary to provide information on December 31, 2020.

Therefore, in the event of non-receipt of the notification of the FTS, it recommends that the Inspectorate can be initiated and contact the inspection (for the online entry to receive this service).

In case the citizen will independently announce the existence of a land plot, according to which the tax was not accrued, the calculation of the payment will be made in that year in which the specified message was submitted. but this condition It is valid only if there were no information about the reported object. If the notification on payment was not directed for other reasons (for example, the address of the taxpayer is incorrectly specified or it was lost by mail), then the calculation will be made for all three years.

For failure to submit such a message in set time A citizen will be held accountable according to claim 3 of Art. 129.1 Tax Code of the Russian Federation and fined in the amount of 20% of the unpaid amount of the tax on the fact that he did not submit a message.

Land tax period

In 2020, for all regions of Russia, a single period of payment of property taxes was established - no later than December 1, 2020 (For tax pay for 2019).

noteIn the event of a violation of the terms of payment of land tax, the amount of arrears will be accrued for each calendar day of delay in the amount of one three hundred on the current refinancing rate of the Central Bank of the Russian Federation. In addition, the tax authority can send a notice to the employer of the debtor about the recovery of debt due to wages, as well as impose a restriction on departure from the Russian Federation. Fine from individuals for non-payment of taxes is not charged.

You can pay land tax using a special service on the official tax service website.

For this you need:

How to find out tax debt

You can find out about the availability of debt on your taxes in several ways:

Personally turning to the territorial tax authority FTS at the place of residence.
Through the personal account of the taxpayer on the official website of the FTS.
With special service on a single portal of public services.
Through the data bank on the official website of bailiffs (only for debtors, the cases of which are in the executive production).