property tax is probably the most talked-budget delivery.A property tax rate is constant discussion: natural and legal persons are dissatisfied with its high amount;power, on the contrary, try to maximize it.What is special about this tax and how does it differ from their counterparts?We will try to sort out this issue.
What is the property tax
Property tax rate should be applied to all material objects that are owned by a particular person.If you strictly follow the definition, then this number is necessary to include all real estate, land and vehicles.However, for the last two categories are defined own articles of the Tax Code.This means that it is carried out separate accounting and calculations.Therefore, the property tax is the term began to be used exclusively for residential and non-residential buildings and premises within them.And it is not so important that it will be - a room in a communal apartment, the share of residential building, skyscraper, or industrial complex - all taxable items.
It is clear that the property may have a different purpose.Business entities use it for business, citizens exploit it as a shelter.Property tax rate takes into account the specifics.That is why commercial real estate apply higher rates, and they are calculated quite differently.At the same time the fact of operation of the facility does not matter;property automatically implies tax charge.
Tax Code is determined that the property tax, more precisely, its size, should be established by local governments.Federal Center defines the main directions of settlements, recommends ratios and sets the maximum size of the tax, which can not rise above.The rest - is run by the regional authorities.
What is the difference of the tax for businesses and for citizens
Naturally, most of the difficulties with this payment arises from legal entities.The rate of property tax depends on many factors.Among them are the categories of taxpayers, the purpose of the property, economic activities and sectors of the economy, where it is used, and much more.But neither the place of origin of the capital or ownership on the rates is not affected.
Citizens of relations in this area are based on several different principles.Like the institutions, the tax rate on personal property is fully calculated the local authorities.However, the final amount of tax calculated by the tax inspection, relieving the burden on the citizens.Tax administration is prepared from the rates in the region, and from the Bureau of Technical Inventory - the value of immovable property in square meters.The rest - a trick.
noteworthy that the agency is obliged to inform the public about the terms of payment and the amount of tax.Recently, these notices are sent much earlier than the scheduled date so that in case of any comments in time to coordinate them.By modern notification must be attached Form for feedback.You can make corrections and personally visiting the tax office.
From experience we know that the rate of property tax - the category unchanged, but its attendant symptoms sometimes have to check.The most common problems are associated with the value of shares in the common property, as well as to the size of benefits.The last set is not only the federal government: local authorities also have the right to impose its benefits for citizens.Not the right time passed a resolution - that arises from confusion.
