Currently, there are a lot of taxes, both local and regional.Among local taxes include motor tax, construction and advertising, property tax, land tax and more and more.Depending on the purchased property, the tax must pay a person with an apartment, or land transport.Taxpayers of this tax are individuals and organizations who have land.These plots of land, in turn, must be in their property.Immediately, the land must be in the constant and perpetual use of organizations or individuals.Such persons as tenants or people who own the site only on urgent and right of gratuitous use, do not have to pay land tax.
period of tax collection is one calendar year, an annual land tax is deducted.For individual entrepreneurs, as well as for organizations that have a certain period - the first quarter, six months or 9 months of the year.To calculate the cost of land tax, personnel must take into account the cost of the site at the beginning of the year, ie as of 1 January.This is the tax base.For example, if you need to pay the land tax, which is collected at the property, the land tax must be paid in equal equally.If the plot or land is in general shared ownership, there is a need to calculate the land tax for each individual taxpayer, according to his share.
Some taxpayers pay a lesser amount.For example, the land tax benefits to pensioners, war heroes, invalids, veterans and invalids of the Great Patriotic War and other.The tax base in this case is reduced by the non-taxable amount of $ 10 thousand rubles.To take advantage of decreasing the tax base, it is necessary to present documents confirming the right to this benefit.
Since land tax is a tax for all the people who have land in their ownership, it should be required to pay.There are areas that are not recognized as objects of taxation:
- Land, withdrawn from circulation in accordance with the Russian legislation.
- plot of land, which is limited in circulation, in accordance with the Law.This can be valuable objects of cultural and historical reserves, objects of archaeological heritage and the like.
- Land, which are limited in circulation since national defense, customs and security needs.
- Land within the forest fund, which also limited in circulation and the relevant legislation of the Russian Federation.
- Land, which occupied the municipal government ownership of water bodies.
tax rate land tax are set by municipalities.Our legislation already provides for certain tax rate, which may not be exceeded.For example, such lands in which agriculture is conducted, or are in the area of agriculture, the land tax paid to the tax rate of 0.3%.Also, the land that occupied by housing or are the objects of housing and communal services, the tax rate is 0.3%.And, of course, areas that are presented for the construction of housing or conduct personal subsidiary farms, horticulture and gardening, and the tax rate is 0.3%.In other plots of land tax rate can be completely different, but it does not exceed 1.5%.
