the main / Bank services / Individuals are recognized by taxpayers. Land tax: base, rate, taxpayers. Economic Essence of Land Tax
25.11.2019

Individuals are recognized by taxpayers. Land tax: base, rate, taxpayers. Economic Essence of Land Tax

Land tax refers to local and regulated by the legislation of municipalities, and in the cities of federal significance - Moscow, St. Petersburg and Sevastopol - the laws of these cities. As part of the Tax Code, municipalities are determined within:

  • tax rates;
  • the procedure and timing of the payment of the tax;
  • tax breaks, including the amount of non-taxable amount for some categories taxpayers.

What organizations pay land tax?

Taxpayers for land tax - organizations possessing land plotswhich are recognized as an object of taxation in accordance with Article 389 of the Tax Code. The land should belong to the organization on the right of ownership, the right of permanent (perpetual) use or the right of life inherited ownership.

Organizations are not reported and do not pay tax on land plots that are on their right gratuitous use or transferred under the lease agreement.

If the land plot refers to the property constituting investment fund, the taxpayer is recognized management Company. The tax is paid at the expense of property that makes this share investment fund.

Land Tax Tax Object

The object of taxation is subject to land plots located within the municipality, in which the tax has been introduced. Also not recognized as an object of taxation:

  • land sections seized from turnover in accordance with the legislation;
  • land-limited land plots that are engaged in particularly valuable objects. cultural heritage, objects included in the world heritage list, historical and cultural reserves, objects of archaeological heritage, museum reserves;
  • land plots from the Forest Foundation Lands;
  • land-limited land plots engaged in state owned water objects;
  • land plots included in the general property of an apartment building.

Tax Land Tax Base

The tax base is determined separately for each land plot and is equal to its cadastral value for January 1, for which the tax is considered. If the land appeared during the tax period, it is taken to determine the tax base cadastral value At the date of placement of the land plot on state cadastral records.

The change in the cadastral value of the land during the tax period is not taken into account when determining the tax base in this and previous tax periods. From this rule there are exceptions:

  • if the cadastral value of the land plot has changed after fixing the technical error admitted state body When registering a plot or conduct of real estate inventory: in this case, the correction is taken into account in the calculation of the tax base since the period in which an error was allowed;
  • if the cadastral value of the land plot has changed by the court decision or the dispute consideration committee: in this case, the modified cadastral value is valid from the period in which the application for the revision of cadastral value is submitted. But not earlier the date of deposit in the inventory of the initial (challenged) cadastral value.

If the land plot is in the territories of several municipalities, for each of them the tax base It is determined separately and equals the share of the cadastral value of the entire land plot, the proportional proportion of the part of the site.

How to determine the tax base for a land plot located

For land plotswho are in general dolly ownership, the tax base is determined separately for each taxpayer-owner of the site in proportion to its share in common property.

Often, when buying a property, the buyer receives ownership of a part of the land plot that is engaged in real estate and is necessary for its use. The tax base for this site for the specified person is determined in proportion to its share in the right of ownership of the land plot.

If real estate is buying several persons, the tax base for each is determined in proportion to the proportion of ownership (in the area) on the specified real estate.

Tax and reporting period under land tax

The tax period for land tax is recognized as a calendar year. The reporting periods for taxpayers organizations recognize the first quarter, the second quarter and the third quarter of the calendar year. The legislative bodies of the municipal formation may not be installed reporting period.

Land Tax Bet

Tax rates are established by the regulatory legal acts of municipalities and the laws of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol.

Bets cannot exceed:

— 0,3 %

  • for agricultural land and land used for agricultural production;
  • for land employed by the housing foundation and the objects of the engineering infrastructure of the housing and communal complex;
  • for plots acquired for personal subsidiary farming, gardening, gardening, animal husbandry, country farm;
  • for plots provided to ensure defense, security and customs needs.

- 1.5% for other land plots.

At the same rates, taxation is made if the tax rates are not determined by the regulatory legal municipality.

A municipality may establish differentiated tax rates depending, for example, from the category of land or the location of the object of taxation of the site in municipal education.

Tax Light Tax Benefits

From taxation is exempt:

  • organizations and institutions of the Ministry of Justice of the Ministry of Justice in relation to land plots, which are used to directly implement the functions assigned to these organizations;
  • organizations - in relation to land engaged in state road road common use;
  • religious organizations - in relation to areas where buildings of religious and charitable destination are located;
  • all-Russian public organizations of persons with disabilities;
  • "Skolkovtsy".

The procedure for calculating land tax and advance payments on it

The amount of tax is considered after the end of the tax period and is equal to the work of the tax rate and the tax base. If the company has acquired a land plot with a view to housing constructionThe calculation of tax and advance payments on it is made with the coefficient:

  • the coefficient \u003d 2 is used for 3 years from the date of state registration of rights to the land plot and to the state registration of rights to the constructed property of real estate;
  • if the construction and state registration of rights occurred before the expiration of three years, the overpaid amount of the tax is read or returns to the taxpayer in common order;
  • if housing construction exceeded a 3-year term, over the next 4 years and to state registration of rights to the constructed object, the coefficient is used \u003d 4.

Taxpayers-organizations for which quarterly reporting periods are established independently calculate land tax and advance payments on it after the end of the first, second and third quarter.

Quarterly advance payment \u003d ¼ * Tax rate * The cadastral value of the land plot on January 1 of the tax period.

Municipal entities can allow some categories of taxpayers not to calculate and not list the advance payments.

According to the results of the tax period, the organization is transferred to the budget the difference between the calculated tax amount and paid during the tax period by advance payments.

Incomplete tax period or incomplete period of benefits

If the taxpayer received or lost ownership of the land plot during the tax period, when calculating tax and advance payments, it is necessary to take into account the time of ownership of the site. For this purpose, the coefficient is calculated: the number of full months of ownership of the site is divided by the number of calendar months in the tax (reporting) period.

The calculation of the number of full months of ownership of the site is done like this:

  • if the ownership of the land plot or its share occurred until the 15th (inclusive) or the termination of the right occurred after the 15th, the month of the occurrence (termination) of the specified law is taken in the full month;
  • if the ownership of a land plot or his share occurred after the 15th day or the termination of the right occurred until the 15th (inclusive), this month is not considered a month of ownership.

Taxpayers who have the right to tax breaks should provide supporting documents to the IFTS at the location of the land plot. If the taxpayer in the tax period received or lost the right to benefit on land tax, when calculating tax and advance payments, it is necessary to take into account the lack of this benefit. Month of the emergence and termination of the right to tax breaking Accepted for the full month.

When to hand over land tax declaration

Taxpayers-organization no later than February 1, following the expired tax period, pass tax Declaration to the tax authority at the location of the land plot. The largest taxpayers, rent declarations to the tax authority at the place of accounting as the largest taxpayers.

Land tax period and advance payments

Organizations pay advance payments and land tax to the budget at the location of land in the deadlines that are established regulatory acts municipalities. The period of payment of tax can not be ahead of time Land tax declaration - now it is February 1.

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Land tax- this is the local tax paid in local budget Depending on the location of the tax object. The fundamental regulations on land tax is contained in the 31st chapter Tax Code RF. The provisions of this chapter apply to the municipalities of all regions of the Russian Federation, but the authorities at the board of the board are entitled to change some points within the general rules.

Changes related to land tax and what happened in 2015 can be read.

Taxpayers and land tax tax object

Taxpayers are both legal and individualsowning land plots on the rights of owners, or as permanent users, or as a lifelong owner of the inherited property.

The tax is subject to land plots that are within a particular municipality. The site is the object of taxation, if it has its own cadastral number, and is in the state uniform land register, indicating all its characteristics (coordinates, categories, borders, size).

Not subject to land tax:

  • land in lease;
  • plots transferred to urgent free use;
  • land included in the water and forest fund of Russia;
  • the land on which the valuable objects of the world heritage of culture, history, archeology are located;
  • land areas with limitations in the turnover, as well as removed from turnover in accordance with the current laws of the Russian Federation.

The following objects belong to land territories derived from turnover:

  • national Parks and Natural State Reserves;
  • plots on which facilities are placed federal Service security, the federal execution service, army facilities;
  • burial, cemeteries.

Tax Land Tax Base

The tax base for tax count is the cadastral value of the land plot. Cadastral value is established by organizations chosen by the authorities of the constituent entities of the Russian Federation by placing an order and thereby determining the mass assessment for a specific date on the basis of the urgent market value.

Legal entities, including individual entrepreneurs, learn the basic cost independently of the information provided by the State Real Estate Cadastr.

For individuals, the full calculation of the tax is made by tax authorities, using the information provided by it by the authorities leading and monitoring the registered immovable property.

Tax rates for land tax

Land tax rates determine the authorities of municipalities, and are fixed by legal regulatory acts, but they cannot more than:

0,3 % From the magnitude of the cadastral value of the following categories of the plots:

  • agricultural;
  • residential foundation;
  • utility farms and garden partnerships.

1,5 % From the magnitude of the cadastral value for the rest of the land.

Tax breaks

The legislation of the Russian Federation provides for tax benefits in the form of a decrease in land valued value of land property in the amount of 10,000 rubles for several categories of the population:

  • Heroes of the USSR and the Russian Federation;
  • disabled people from childhood, disabled students of disability groups, II groups assigned to 01.01.2004;
  • participants of the Great Patriotic War, as well as the rest of the fighting;
  • persons who have enacted radiation.

According to the 395 article of the Tax Code of the Russian Federation from the obligation to accrue and pay the land tax to the budget is exempt:

  • budgetary institutions of the Ministry of Justice of the Russian Federation;
  • religious organizations;
  • public organizations.

Reducing the tax base is carried out on the basis of supporting documents submitted by the taxpayer in the FTS at the address belonging to it.

The procedure for calculating, paying and submitting reporting

The tax period is the calendar year, the reporting period is every quarter of the calendar year. The magnitude of the land tax is determined after the tax period.

The calculation method is extremely simple, it is necessary to multiply the corresponding bid to the tax base. For each individual land plot, its tax base and tax are calculated separately. In the case of land ownership, several persons should be allocated in the area for each owner.

During the year, taxpayers ( legal entities) Complete the quarterly advance payment in the budget at the location of land. The physical persons do not produce advance payments. Citizens pay the tax after receiving notice of payment from the local FTS.

No later than on February 1, taxpayers-legal entities represent the tax declarations in tax inspection. Population tax authorities Not reports.

Persons who did not pay the tax in time must pay off their debt to the budget, but not more than three previous years.

Clause 1 Art. The 388 Tax Code of the Russian Federation is organizations and individuals with land plots on the right of ownership, the right of permanent (perpetual) use or the right of life inherited ownership. It would seem that here may be incomprehensible?

No! Questions are the case, and that is why. In accordance with paragraph 1 of Art. 131 of the Civil Code of the Russian Federation. Law (ownership, permanent (perpetual) use, lifelong inherited ownership) to the land plot are subject to state registration. Such (state registration) by virtue of paragraph 1 of Art. 2 of the Law "On State Registration of Real Estate Rights" is the only proof of the existence of registered law. In other words, the appropriate right to the land plot in the Unified State Register of Rights real estate And transactions with it (EGRP), which is confirmed by a guide document, - you pay the tax. (By the way, the controllers more than once emphasized this rule in their explanations - see the emails of the Ministry of Finance of Russia dated July 24, 2009 No. 03-05-06-02 / 66, from July 22, 2009 No. 03-05-05-02 / 40, from 04.04 .2008 N 03-05-05-02 / 19, from 28.12.2007 No. 03-05-06-02 / 141, from 27.12.2007 No. 03-05-06-02 / 139, FTS of Russia dated July 17, 2008 N Pcs-6-3 / [Email Protected])

Note. The basis for the collection of land tax is the guideline document on the land plot (the letter of the Ministry of Finance of Russia of 20.04.2009 No. 03-05-05-02 / 19).

Speak of the Russian Federation spoke on this and the plenum: in paragraph 1 of the Resolution No. 54, he stressed: the obligation to pay land tax arises from the moment of registration (for legal entities and individuals) of one of these rights to the land plot, that is, making a registry entry, and It stops from the date of entering the register of entry on the right of one person to the appropriate land plot.

If right is obtained before?

And if the right to the land plot was given to the organization prior to the entry into force of the law "On State Registration of Real Estate Rights"? How to be?

In this case, the officials note (see, for example, the letters of the Ministry of Finance of Russia dated 20.04.2009 No. 03-05-05-02 / 19, from 04.04.2008 No. 03-05-05-02 / 19), this right is recognized legally Valid and in the absence of state registration (the latter, by the way, is held at the request of copyright holders). Therefore, land tax payers are determined on the basis of certifying rights to land documents issued to legal entities prior to the entry into force of the Law "On State Registration of Real Estate Rights" (these are state acts, evidence, etc. Documents that have equal legal force with recordings in the registry).

In paragraph 4 of the Resolution No. 54, the plenum of the Russian Federation indicated: on the basis of paragraph 1 of Art. The Land Tax Payer is also recognized as a person whose ownership, the right of permanent (perpetual) use or the right of life inherited ownership to the land plot is certified by the act (evidence or other documents) on the right of this person on this land plot issued by the authorized body of state authorities In the manner prescribed by the legislation acting in place and at the time of publication of such an act.

On the right of permanent (perpetual) use of land, or special rules

Let's start with a small excursion to the "Land Story". By virtue of paragraph 1 of Art. 28 ZK RF Land plots from land in state or municipal property are provided to citizens and legal entities to property (paragraph 2 of Article 15 of the RF) or for rent (Art. 22 of the RF RF), and state and municipal institutions, federal State enterprises, the centers of the historical heritage of the Presidents of the Russian Federation, which ceased to fulfill their powers, as well as state authorities and local governments (paragraph 1 of Article 20 of the RF) - in constant (indefinite) use.

Earlier (before the entry into force of the Land Code), legal entities could participate in land relations only on the rights of users or tenants of land. Having received the land in constant (perpetual) use (until 30.10.2001), they retain this right on the basis of paragraph 3 of Art. 20 ZK RF (limitations of the term of the right - pay attention - not established by the Land Code).

At the same time, according to paragraph 2 of Art. 3 of the Federal Law N 137-FZ Legal persons (with the exception of those specified in paragraph 1 of Art. 20 of the RF RF), which have land plots on the right of permanent (indefinite) use, are obliged to re-refund this right to lease land plots or acquire land plots to ownership until January 1, 2010

The inconsistency of this rule of law provisions of paragraph 3 of Art. The 20 RC RF and served as the appeal of the Legislative Assembly of the Nizhny Novgorod region in the CS of the Russian Federation with the relevant request. The definition of 25.12.2003 N 512-o CS of the Russian Federation refused to take it to consideration and explained that para. 1 p. 2 art. 3 of the Federal Law No. 137-ФЗ points only to the possibility for a legal entity, at its request, to acquire a land plot to ownership or use it under the Rentative Rights (after the relevant renewal) ... In addition, the CS of the Russian Federation noted: the provision of an ABZ. 1 p. 2 art. 3 of the Federal Law N 137-FZ, providing for the possibility of changing titles of land rights, does not contain any reason for the withdrawal of the respective land plots, and therefore cannot be considered as allowing the extrajudicial order of deprivation of property. Equally, it cannot be considered as allowing nationalization, because it does not imply appeals to the state ownership of property owned by legal entities, but, on the contrary, provides the possibility of privatizing the land plot located in state or municipal property.

Note. From January 1, 2011 comes into force by Art. 7.34 of the Code of Administrative Offenses of the Russian Federation, establishing responsibility for violating the deadlines of re-issuing the right of perpetual use by the land plot.

Consequently, the right to use the land plot without registration (renewal) of the guidelines before the expiration established period Complies with the requirements of the law. This is indicated, for example, in the resolution of the FAS MO of 08/31/2009 N kg-A41 / 8521-09: Given that the presence of the right of constant indefinite use of the land plot (clause 3 of Article 20 of the RF) provides organizations with the opportunity to acquire Land in the property or use it on the tenant's rights after the corresponding renewal in accordance with the rules of Art. 36 of the RF, which corresponds to the constitutional and legal meaning of the norm indicated in the definition of the CS of the Russian Federation of 25.12.2003 N 512-O, the court of cassation agrees with the fact that the right to use the plaintiff with a land plot without registration (re-issuance) of the right-expanding documents before the expiration of the established The term meets the requirements of the law.

Thus, organizations that have received the right of permanent (indefinite) use of land prior to the introduction of the RF RF and not rejected it are recognized by land tax payers. A financial department is also adhered to a similar position (see, for example, a letter of 16.09.2005 No. 03-06-02-02 / 82).

Note: According to paragraph 4 of Art. The 20 RF RF Citizens or legal entities with land plots on the right of permanent (perpetual) use are not entitled to dispose of these land plots.

On the this category Taxpayers pointed out the Plenum of the Russian Federation (see paragraph 3 of the Resolution No. 54), noting: when considering cases related to the collection of land tax, the courts should be taken into account that the payers of this tax are also persons, although not mentioned in paragraph 1 of Art . In the 200s of the Russian Federation among the possible owners of the right of permanent (indefinite) use on land plots, however, on the basis of paragraph 3 of this article, the specified law that arose before the introduction of the RF RF.

Universal succession

The plenum of the Russian Federation explained (paragraph 5 of the Resolution No. 54) that universal successors (we are talking about the reorganization of legal entities, with the exception of the allocation, as well as inheritance) become land tax payers, regardless of the registration of the transition of the relevant right (in other words, one's that the evidence of the right of ownership of land is not reissued, in such cases it is not worth it).

Such a situation, for example, is considered in the Decree of the FAS WE of June 23, 2008 N F09-4441 / 08-C3. Ships found that the federal state educational institution Higher vocational education (Academy) is registered as a legal entity. By order of the Government of the Russian Federation, the established institution and the state educational institution (technical school) are reorganized by joining the technical school to the Academy as a structural unit.

Based on the named Order, a transmission act was drawn up in which the institutions were transferred (among other assets) land plots - the latest technical school had on the right of permanent (perpetual) use provided on the decree of the head of the city administration (from 01/23/2001).

Since the Academy is a successor of a technical school on all obligations in respect of all its creditors and debtors, including obligations disputed by third parties, the court noted the following. The inaction of the land user, which caused the lack of documents on the right to land plots corresponding to the requirements of the legislation acting at the time of their provision (transmission), is not the basis for exemption from the fee for the use of land.

And again to the question of registered right

So, the obligation to pay land tax arises from the moment of registration of the right of ownership, the rights of permanent (perpetual) use, the rights of life inherited ownership of the land plot. In other words, if there is no information on the existing rights to the USRP, the exceptions specified in paragraph 4, 5 of the Resolution No. 54 are not situated, the organization (with arising disputes with tax authorities) may have good chances of success with defending their own Interests B. judicial order. As an example, we give the resolution of the FAS VVO of 24.08.2009 No. A82-2199 / 2009-20.

According to the tax authority, the municipal preschool educational institution of a kindergarten of the developing species (hereinafter - MDOU) is a land tax payer, since the disputed land is in its actual use and MDOU lacks benefits for the specified tax. The inspection sent the MDOU demands on the payment of tax, but since they were not fulfilled in a voluntary basis, the tax authorities appealed for the recovery of arrears of the tax tax.

The arbitration court came to the conclusion about the unprovenance of the tax authority of the fact of ownership of MDOU by a controversial land plot on the right of ownership or the right of permanent (perpetual) use registered in the procedure established by law, and, accordingly, the establishment of the establishment of the obligation to pay the tax.

The second arbitration court agreed with the conclusions of his colleagues. And FAS IVO, having considered the cassation complaint, did not find legal grounds for the abolition of judicial acts.

So, it does not follow from the materials of the case that in the case under consideration there were exceptions specified in paragraph 4, 5 of the Resolution of the Plenum of the Russian Federation. Link Inspection on the decision of the head of the Rostov Municipal District of March 15, 2005 No. 264, which the specified land plot in permanent (indefinite) use was provided, rejected by the court of cassation instance, since this resolution is not evidence or other document certifying the right to land.

Under such circumstances, the courts legally denied the tax authority in meeting the stated requirement. Considering the foregoing, the argument of the Inspectorate on the absence of LIGHT tax benefits at the MDOU is to be rejected because it does not have a legal significance.

At the same time, it should be noted that if land plots are not registered for a long time, such facts should be considered as evasion of tax paying with all the consequences that arise from here ( tax liability under art. 122 NK RF). This position, in particular, is defined in the letter of the Ministry of Finance of Russia dated December 29, 2007 No. 03-05-05-02 / 82 (by the way, the letter of the Federal Tax Service of Russia dated 07.02.2008 N Shs-6-3 / [Email Protected] The named explanation of the financiers was brought to the tax authorities for leadership to action).

The judges are adhered to similar opinions, and at the level of higher arbitrators. So, in the decrees of July 12, 2006 N 11403/05, N 11991/05 the Presidium of the Russian Federation indicated: the lack of a document on the right of use of the Earth, the receipt of which depends on the will of the user itself, does not indicate that the actual landseller (land user) is not Pateurian land tax. (See also the resolutions of the FAS SZO of 21.02.2008 No. A56-19016 / 2007, FAS SSO of 11.03.2008 N F04-1521 / 2008 (1742-A27-26), FAS from 28.11.2007 N A19-4107 / 07 -43-Ф02-8860 / 07, etc.)

It should be noted that part of the above decisions was adopted on the basis of the Law of the Russian Federation of 11.10.1991 N 1738-1 "On the Earth Place", most of the provisions of which have lost its strength. However, the current standards regulating land legislation remained the same. Therefore, the above arbitration practice is relevant to this day.

Who pays land tax under a multi-family house?

Here, two situations should be noted: the first, when the land plot on which the apartment house is located and other objects of immovable property are not formed before the introduction of the LCD of the Russian Federation. Then the owners are spending general meetingwhere the responsible person is chosen in order to organize the appeal of this person to state authorities or local government agencies with a statement on the formation of a land plot on which an apartment building is located.

Since the formation of a land plot and its state cadastral accounting The land plot on which the objects of immovable property are located in the composition of such a house, it goes free of charge for the total share ownership of the owners of the premises in apartment house (Letter of the Ministry of Finance of Russia 22.07.2009 No. 03-05-05-02 / 40).

To note: in a letter, financiers, referring to arbitration practice, noted that for registration of land and legal relations for the transfer of a land plot located in state or municipal ownership, which is located a multi-apartment building, in total share ownership it is necessary to publish a relevant abnormative act (solutions ) owner of these lands (by the Russian Federation, subject Russian Federation or municipal formation).

The second situation is the land plot on which the apartment houses and other objects of immovable property are located, formed after the introduction of the LCD of the Russian Federation. In this case, the land plot on which the objects of real estate included in this house are located, initially located in the overall validity of the owners of the premises.

And in the first, and in the second case, the owners of residential and non-residential premises This house (see also the letters of the Ministry of Finance of Russia dated September 02, 2009 No. 03-05-06-02 / 87, from 17.08.2009 No. 03-05-06-02 / 80, etc.). We note, by the way, if the organization uses a non-residential premises located in an apartment building, under the lease agreement, it is not recognized as a land tax payer regarding the relevant land plot (the letter of the Ministry of Finance of Russia of August 10, 2009 No. 03-05-05-02 / 47).

Attention! If the right-point documents on the land plot on which the apartment building is located are decorated for HOA, then before reissuing the right to land plot of land tax, the partnership as an independent legal entity is recognized (the letter of the Ministry of Finance of Russia of November 16, 2006 No. 03-06-02-05 / 57). Since the transfer of the right to use to the land plot to the total share ownership of the owners of the premises in an apartment building in the prescribed manner (termination of the right from the HOA and the emergence of ownership of owners) of land tax payers with respect to the appropriate share of the land plot will recognize the owners of residential and non-residential premises of an apartment building .

But the fact of creating a partnership owners of housing in itself does not mean that the title partnership becomes a payer of land tax instead of owners of residential and non-residential premises. This, in particular, also pointed out the plenum of the Russian Federation (paragraph 5 of the Resolution No. 54).

By the way, in accordance with paragraph 4 of Art. 397 Tax Code of the Russian Federation of Land Tax Payers, which are individuals, pay land tax and advance payments on the basis of tax on the basis tax noticedirected by the tax authority. It is clear that this applies to individuals - members of the partnership of the owners of the housing (the letter of the Ministry of Finance of Russia of August 25, 2009 No. 03-05-05-02 / 52).

What is the object?

In paragraph 1 of Art. The 389 Tax Code of the Russian Federation noted: under the facility it is necessary to understand land plots located within the municipality (cities of the federal significance of Moscow and St. Petersburg), in which land tax has been introduced. Under the land plot according to Art. 11.1 The RF RF is understood as part of the earth's surface, the boundaries of which are defined in accordance with federal laws.

Consequently, the tax object occurs only when a specific land plot is formed (see also paragraph 2 of the Resolution No. 54).

Now let's say a few words about the calculation of the tax.

Land tax can be relying from the regulatory price of the Earth

It is known that the tax base for land tax is defined as the cadastral value, which is established in accordance with land legislation. However, this often exceeds the market value, so it turns out that it is used only in order to increase the tax. (It would be possible to solve this problem, consolidating the rule at the legislative level, according to which if the cadastral value of the land plot was approved above the market value, then the latter should be applied to calculate the land tax. But on this momentUnfortunately, there are no such rules.)

Previously (in 2006), the Ministry of Finance (not without pleasure) stated that before determining and bringing to the attention of the organization of the cadastral value of these land plots, the obligation to pay land tax against the above-mentioned land plots does not arise from the organization. However, such landowners are still required to submit to tax authorities. zero declarations (calculations) on land tax (see, for example, letters of the Ministry of Finance of Russia dated March 29, 2006 No. 03-06-02-04 / 43, from 15.06.2006 No. 03-06-02-04 / 86).

And suddenly the fiscal bodies helped top arbitrators, referring to directly fixed in Federal Law N 137-FZ norm (clause 13 of article 3) that in the absence of the cadastral value of the Earth, the regulatory price should be applied for the purposes of taxation (the decision of the Presidium of the Supreme Court of Russia dated 09.12.2008 N 6113/08, the definition of the Armed Forces of the Russian Federation of January 21, 2009 N 20-G08-12).

Such an approach of the Russian Federation consolidated in the decision N 54 (paragraph 2 of paragraph 7).

Besides negative side (now in such areas, the tax authorities are entitled to detach the land tax with foams, but the reference to the former clarifications of the Ministry of Finance will help not pay the penalty), there is in this norm and positive moment. If the cadastral value of the land plot is not defined, it is necessary to use the regulatory cost, and it is usually significantly lower and the market, and the cadastral value of neighboring sites. Moreover, the Government of the Russian Federation directly established that the regulatory price should not exceed 75% of the market prices for typical land plots of the appropriate purpose.

Land plot for housing construction - not mastered!

In this situation, legislators adhere to the opinions that the union of the land plot acquired (provided) for housing construction is not a basis for refusing reduced betprovided for in paragraph 1 of Art. 394 NK RF. This, in particular, is stated in paragraph 8 of the Resolution No. 54.

We note another interesting, in our opinion, the situation that did not find its reflection in the considered decree. We are talking about the transfer of the land for rent. For example, the organization has the land plot of the settlement category on the right of ownership and decides on the transfer of it to the Rent of the developer for the construction of multifunctional residential complex. Does the right to count on the lower (within 0.3%) tax rate?

Yes, it has, because ch. 31 of the Tax Code of the Russian Federation is not provided for a change in land tax rates due to the transfer of land for rent. This is confirmed by the Ministry of Finance: in the letter dated 06.05.2008 No. 03-05-05-02 / 31, it was noted that in relation to the land plot acquired (provided) for housing construction, regardless of the transfer of land for rent, the land tax rate should be applied not exceeding 0.3% of cadastral value.

And the last ...

What I would like to draw attention is paragraph 5 of Art. 391 of the Tax Code of the Russian Federation, which noted that the tax base decreases on a non-taxable amount in the amount of 10,000 rubles. On a taxpayer on the territory of one municipality (cities of the federal significance of Moscow and St. Petersburg) with respect to the land plot, which is in the property, permanent (indefinite) use or lifelong inherited possession.

The Resolution No. 54 explained that the benefits can use taxpayers - individuals who use a land plot for business activities (such an opportunity is not prohibited by Art. 391 of the Tax Code of the Russian Federation). Another important momentTo pay attention to: if the taxpayer who has the right to benefit, has several land plots located on the territory of one municipality, then the reduction in the tax base for non-taxable tax is carried out in respect of only one of the plots. At the same time, the taxpayer independently determines with respect to which of which, after which hesitates the tax inspectorate by submitting applications and documents confirming the right to reduce the tax base for land tax. If the taxpayer has land plots in several municipalities, the tax base is reduced by each of the sections.

Paters of land taxdefined Art. 388 Tax Code of the Russian Federation. However, the binding to the object of taxation and the difficult system of benefits is significantly complicated by the list of land tax payers. Consider what faces under what conditions are land tax taxpayers.

Legal land tax base

Land tax is the local gathering to be paid in the respective regions.

The main provisions of land tax identified ch. 31 NK RF. At the same time, the regions in relation to it take their laws that they have the right to independently regulate a number of issues:

  • establish and differentiate tax rates provided that they do not exceed those given in the Tax Code of the Russian Federation;
  • determine the procedure and timing of tax payments by organizations, taking into account the restrictions in the Tax Code of the Russian Federation;
  • enter additional (in comparison with the Tax Code of the Russian Federation) tax breaks.

Who pays land tax?

The definition of land tax payers is very simple. According to paragraph 1 of Art. 388 Tax Code of the Russian Federation, legal tax payers are legal entities and individuals who have the land recognized as the object of taxation, and one of the following rights to this land:

  • property, including joint or equity;
  • use without a term;
  • lifetime ownership on the conditions of inheritance.

Persons who have the right to free use, as well as the land under the lease, are not obliged to pay land tax (clause 2 of Art. 388 of the Tax Code of the Russian Federation).

In the presence of joint or share ownership of the land plot, each of the owners pays tax according to its share (clause 2 of Article 391 and Art. 392 of the Tax Code of the Russian Federation):

  • for joint ownership These shares are equal;
  • dolly - proportion to land ownership.

Determination of tax objects is given in Art. 389 Tax Code. This is the whole land existing in the regions that adopted the Law on Land Tax, with the exception:

  • land seized from turnover or limited in circulation;
  • forest areas designed for logging;
  • earth cultural heritage;
  • land plots of water fund owned;
  • earth under multi-apartment houses.

If the site falls on the territory of several regions, the land payers taxes it in each of these regions in accordance with local laws. At the same time, the tax base for each region is determined in proportion to the share of the land area located in this region (paragraph 1 of Art. 391 of the Tax Code of the Russian Federation).

When the taxpayers are recognized by the rights to benefits

A list of land tax benefits is established by Art. 395 NK RF. The main conditions for their use are:

  • providing a plot for certain purposes and use it for these purposes;
  • documentary confirmation of the right to benefits.

Organizations that are payers of land tax are exempt from tax payments for sites intended for placement purposes:

  • institutions of the penitentiary system;
  • general road roads;
  • religious structures;
  • public organizations of persons with disabilities;
  • folk art crafts;
  • special and free economic zones;
  • innovative Center "Skolkovo".

For public organizations of persons with disabilities and organizations with their participation there are additional restrictions. Benefits for them are applicable if:

  • in all-Russian public organizations, the number of people with disabilities exceeds 80%;
  • in organizations with authorized capital, educated contributions of all-Russian organizations of persons with disabilities, the number of disabled workers is more than 50%, and the share of their wages to the wage foundation exceeds 25%, while the plot is used for the production and sale of goods, works, services, but not for excisable or taxable NDPI products, not for brokerage or other intermediary services;
  • institutions whose property is fully owned by all-Russian public organizations of persons with disabilities, are engaged in activities aimed at assisting persons with disabilities, their social protection and rehabilitation.

Terms of exemption from the tax of special and free economic zones are limited:

  • 10 years from the date of registration as a resident - for shipbuilding organizations of a special zone;
  • 5 years from the month of the emergence of the right to land plot - for other residents of a special zone;
  • 3 years since the month of the emergence of the right to land - for the participants of the free economic zone.

For physicals, there is only one benefit. It can take advantage of the indigenous small peoples of the Russian Federation, continuing to conduct a lifestyle, traditional for them.

Regions can be established fringe benefits on tax for both organizations and physicals.

ABOUT land Tax Land Tax Nuances country sites Read.

Tax base reduction conditions for individuals

Some categories of individual land taxpayers have the right for another benefit. It represents a direct reduction in the tax base for an amount that is not taxed. At the same time, the tax (if the amount of the decrease is equal to it or exceeds it) can decrease to zero (clause 7 of Art. 391 of the Tax Code of the Russian Federation). Under the NK RF, the amount of reduction is 10 thousand rubles. (paragraph 5 of Art. 391 of the Tax Code of the Russian Federation). However, regions can change both the amount of this amount and the list of taxpayers eligible for such benefits (paragraph 2 of Art. 387 of the Tax Code of the Russian Federation).

According to paragraph 5 of Art. 391 of the Tax Code of the Russian Federation said benefits applied if a land tax payer is:

  • The hero of the USSR, the Russian Federation or the full cavalier of the Order of Glory;
  • disabled 1 or 2nd group, disabled since childhood;
  • veteran or disabled workfield or fighting;
  • the person who was subjected to radiation impact due to accidents on civilian and military facilities of the Russian Federation or during nuclear testing.

The right to such benefit should be confirmed documented. The procedure and deadlines for the provision of documents are established by the laws of the regions. At the same time, a confirmation period cannot be later than February 1, following the calculated (paragraph 6 of Art. 391 of the Tax Code of the Russian Federation).

About how land tax is calculated for IP, read in the article .

RESULTS

Paters of land tax are individuals and legal entities using land plots on the basis of the right of ownership, the right of perpetual use or on the right of land inheritance. Tax legislation A number of persons with preferential conditions are established when calculating the tax. In this case, the laws of subjects a list of beneficiaries can be expanded.

Land tax - organizations and individuals who have land plots on the right of ownership, the right of permanent (perpetual) use or the right of life inherited ownership. The ground tax belongs to local taxes. The taxpayers recognize organizations and individuals with land plots on the right of ownership, the right of permanent (indefinite) use or the right of life inherited ownership.

The main elements of taxation.

The tax base is defined as the cadastral value of land plots recognized as the object of taxation in accordance with Article 389 of the NC. The cadastral value of the land plot is determined in accordance with the Land Legislation of the Russian Federation.

Definition of the tax base.

1. The tax base is determined with respect to each land plot as its cadastral value as of January 1, which is a tax period.

2. The tax base is determined separately in relation to the share in the legal ownership of the land plot for which taxpayers are recognized by various faces or various tax rates are established.

3. The taxpayers organizations determine the tax base on their own on the basis of the information of the State Land Cadastre on each land plot belonging to them on the right of ownership or the right of permanent (indefinite) use.

Taxpayers - individuals who are individual entrepreneursThe tax base is determined independently in relation to land plots used in entrepreneurial activities, on the basis of the information of the State Land Cadastre on each land plot belonging to them on the right of ownership, the right of permanent (perpetual) use or the right of life inherited ownership.

4. Unless otherwise provided by clause 3, the tax base for each taxpayer, which is an individual, is determined by the tax authorities on the basis of information that are submitted to the tax authorities by the management of the state land inventory, authorities registering rights to real estate and transactions with Him, and organs of municipalities.

The tax period recognizes the calendar year. The reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs are recognized by the first quarter, half a year and nine months of the calendar year. When establishing a tax, a representative body of the municipality (legislative (representative) bodies of state power bodies of the federal significance of Moscow and St. Petersburg) have the right not to establish the reporting period.

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

Land plots limited in circulation in accordance with the legislation of the Russian Federation, which are engaged in particularly valuable objects of the cultural heritage of the peoples of the Russian Federation, objects included in the list of world heritage, historical and cultural reserves, archaeological heritage sites;

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

Land plots limited in turnover in accordance with the legislation of the Russian Federation, within the forest fund;

Land plots limited in the turnover in accordance with the legislation of the Russian Federation engaged in state ownership of water facilities in the Water Fund, with the exception of land plots engaged in separate water bodies.

Land tax for legal entities.

Land tax is established on the basis of chapter 31 "Land Tax" of the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipal entities on the introduction of land taxes in the relevant territories.

Payers Land tax recognize Organizations with land plots on the right of ownership or the right of permanent (perpetual) use.

Do not recognize The organization's taxpayers in relation to areas that are on the right of gratuitous urgent use or transferred to them under the lease agreement.

Taxation object Land plots are recognized within the municipality, in the territory of which tax has been introduced.

Not recognized as an object of taxation :

Land sections seized from turnover in accordance with the legislation of the Russian Federation;

Land plots that are engaged in particularly valuable objects of cultural heritage of the Peoples of the Russian Federation, objects included in the World Heritage List, Historical and Cultural Reserves, Archaeological Heritage Objects;

Land plots provided to ensure defense, security and customs needs;

Land plots from the Forest Foundation Lands;

Land plots engaged in state ownership with water facilities in the Water Fund.

Payers-organization Determine the tax base on their own on the basis of the information of the State Land Cadastre on each site belonging to them on the right of ownership or the right of permanent (indefinite) use.

Tax payments And its specific rates are established by the regulatory legal acts of representative bodies of municipalities. Rate sizes may not exceed 0.3 percent in relation to areas related to agricultural land or land in agricultural areas in settlements and used for agricultural production engaged in housing foundation and engineering infrastructure facilities housing and communal complex (except for the share in The right to the land plot coming to an object not related to the housing stock and the objects of the engineering infrastructure of the housing and communal complex) or acquired (provided) for housing and 1.5 percent in relation to other land plots.

Exempted from taxation :

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 - with respect to land plots engaged in public public roads;

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 percent - 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 percent, and their share in the wage foundation is at least 25 percent - in relation to land plots used by them for production and (or ) 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 these all-Russian public organizations of persons with disabilities are in relation to land plots used by them to achieve educational, cultural, medical and wellness, physical education, scientific, information and other purposes of social protection and rehabilitation of persons with disabilities, as well as for providing legal and other assistance to disabled people, disabled children and their parents;

Organizations of folk artistic fields - in relation to land plots located in places of traditional existence of folk artists and used for the production and implementation of products of folk artistic fields.

Additional privileges for the payment of land tax may also be provided with regulatory legal acts of representative bodies of municipalities.

Tax and advance payments for land tax are paid to the budget at the location of land plots recognized by the object of taxation.

The organization's land tax declaration is submitted to the inspection at the location of the land plot no later than February 1, following the expired, in the form of KND 1153005, approved by the Order of the Ministry of Finance of the Russian Federation of September 23, 2005 No. 124n.

Land tax for individuals.

Individuals with land taxes are recognized by individuals with land plots on the right of ownership, the right of permanent (perpetual) use or the right of life inherited ownership and pay land tax on the basis of notifications of tax authorities within the deadlines adopted by the representative body of the municipal district (the deadlines for the payment of land tax established by representative bodies Local self-government can be clarified in the tax authority at the location of the land plot).

The tax base . The tax base is the cadastral value of land plots recognized by the object of taxation. For each taxpayer, which is an individual, the tax base is determined by the tax authorities on the basis of information submitted by the authorities carrying out state land inventory, authorities state registration Rights to real estate and transactions with him and administrations of districts and cities.

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