Russian legislation provides federal, state and local taxes.They should be credited to the appropriate budget.A significant role for the financial system as a whole, as well as specific regions and municipalities play local taxes.Who sets them?What are the features of their calculation and payment of the budget?
who introduces local taxes?
local taxes and fees in the Russian Federation established by the relevant Code and normative acts of the municipalities - the administrative-territorial units of self-government.They are required to be paid to commercial entities and other legal relations, unless otherwise regulated by law.Local taxes and fees are introduced, as well as stop action, so at the federal level, but they are necessary detail may be carried out by municipal authorities.What exactly can be concretized local structures?In accordance with the provisions of the Tax Code, municipalities have the right to regulate:
- value rates;
- order the payment of fees;
- timing transfer of taxes to the treasury.
However, this detail is applicable only if the relevant provisions of the data points are not fixed in the Code.State and local taxes and fees not covered by the relevant federal legal act can not be installed.However, the Code may be determined by special tax regimes, as well as the order in which they are levied.
Local taxes in the cities of the federal subordination
Some specifics on the respective budget commitments inherent to the Moscow, St. Petersburg and Sevastopol.The fact that these cities are in the federal jurisdiction.Thus, while local taxes and charges are introduced in the rest of Russia by municipalities, in Moscow, St. Petersburg and Sevastopol corresponding payments are set in acts which have the status of regional.
What taxes are local?
The legislation of the Russian Federation, the following kinds of payments in question:
- land tax;
- pecuniary charges levied on individuals.
consider the specifics of both taxes more.
Land tax Land tax
regulated by Chapter 31 of the Tax Code.We explore the most notable provisions of this source of law that are relevant to the collection.
Land tax is paid only by those of legal entities that are operating on the territory of a particular municipality.Taxpayers in this case may be:
- physical persons;
criterion that determines the occurrence of the obligation to pay the corresponding fee to the budget of these entities - the presence in the ownership or permanent use of land holdings.As for the sites, which belong, for example, mutual funds - taxpayer shall be the management company.Gathering at the same shall be paid out of the assets held by the fund.
not have to pay land tax organization, physical persons and entrepreneurs who use the areas on the right of gratuitous use on an urgent basis, or by way of rent.It may not be recognized as taxable items:
- areas that are legally exempted from circulation;
- areas in which are located especially valuable objects of cultural heritage, including those that are included in the appropriate international list;
- areas on which there are historical and cultural reserves, as well as objects of archaeological heritage;
- the territory included in the forest fund;
- plots, which are located on the territory of the state-owned water bodies as part of the respective fund.
tax base for the collection of land
base of the subject is defined as a type of collecting cadastral value of the land at the beginning of the year, which is the tax period.If the area is put on the account in Rosreestr during the year, the corresponding base is calculated on the basis of the cadastral value of the property at the time of registration in that department.
is worth noting that the organization should determine the amount of the tax base by yourself.The source for the relevant indicators should be information included in the state cadastre of real estate.As part of the tax base should be present each site, which is owned by the organization or uses on a regular basis.Similarly, SP should also identify the corresponding figure alone - for sites of the involved directly in the business.The source of this data will also be the state cadastre.
In turn, taxes the local budget in the form of land charges payers in the status of individuals should not be calculated independently.For them, this work is done by the territorial structure of the Federal Tax Service on the basis of information provided by way of interagency cooperation Rosreestra.
Tax and accounting periods for land tax
Local taxes and fees are introduced, as we noted above, at the level of federal legislation.He also identifies the key characteristics of the corresponding budget commitments.In particular - the tax and accounting periods.For the collection of land tax period - a calendar year.Reporting - a few: 1 quarter, half, and the first 9 months.But they are only valid for taxpayers organizations.Individuals can not pay attention to this characteristic.As is the case with many other taxes and duties provided by the legislation of the Russian Federation, the authorities of the municipality or the relevant structures in the cities of federal significance shall be entitled not to establish the relevant periods.
rate for land tax
In turn, the rate at which the levy local taxes and fees, the municipality sets.Or, in the case of Moscow, St. Petersburg and Sevastopol, the legislative authority of the city of federal significance.However, at the level of the Tax Code can be fixed limit its value.
For example, the rate in question, can not be more than 0.3% for sites in the following categories:
- those classified as areas used for agriculture;
- those used in the composition of the housing stock;
- those on which the components of engineering infrastructure related to housing and municipal complex (excluding the share of sites that do not belong to the housing stock and the corresponding objects);
- used for the conduct of country economy;
- the involved for defense and limited, by virtue of the provisions of the legislation in circulation.
rate can not be more than 1.5% for other types of sites.
Land tax in Moscow municipalities
Regarding the definition of the parameter in the land tax in Moscow in some cases may act in a slightly different order.Local taxes and fees in the share of the budget of the Russian capital are many, but the Moscow authorities have the right to be authorized to collect the respective payments municipal structures, which are formed in the city.It may be accompanied by the establishment of differentiated rates correlative categories of the site and its location in Moscow.
term, which should be transferred to the local budget taxes and charges, including the one that paid the owners of land are determined by the level of municipal laws or sources of law issued by the authorities in Moscow, St. Petersburg and Sevastopol.In some cases, the payments may include the transfer to the budget imprest.
not later than 1 February of the year following the tax, organizations that are considered tax payers must submit to FNS declaration in the prescribed form.
List of collecting the full amount of the taxpayer must before November 1 of the year following the tax period.
Property tax individuals
Local taxes and fees are fees charged to individuals who own residential real estate.Regarding their payments to the budget there are a number of features.
fact that until 2015 the corresponding budgetary commitments citizens should be to carry out, on the basis of calculating the amount of the property tax on the basis of the inventory value of the property.Since 2015, the structure of "formula" calculation of the collection, there are also the inventory figures.It is expected that in 2019 they will be applied, excluding the cost of inventory.
What does it mean?The rules of law in force until 2015, assumed the collection of the treasury of the order of 0.1-0.3% (the actual value is determined by the laws of the municipality or city of federal significance) of the inventory cost of apartments and houses owned by citizens.The tax base is based on the corresponding figure did not involve a large financial burdens of citizens in terms of the implementation of the budget commitments.
Another thing, when the property fee is calculated on the basis of the cadastral value of the property.The fact that it is proposed maximum proximity to the market.Thus, a considerable increase in the burden on the taxpayer's personal budget in terms of performance of the obligation to the state.
However, until 2019, the legislation of the Russian Federation established a transitional period in which the calculation of the property fee will be, on the one hand, intended to include in the "formula" of the tax, as we noted above, also inventory parameters - it anyway, reduce the absolute value of the payment.On the other - in the legal acts of the Russian Federation regulating consider budget commitment fixed deductions.Their significance is predetermined, firstly, a particular type of property, and secondly, its area.
Thus, the increase of the tax burden on citizens, who own residential property, is expected gradual.Moreover, in many cases, the size of the deduction provided for by law is sufficient to ensure that the person does not feel heavy financial burden due to the need to fulfill the obligations to the state.
As in the case of the land tax, rates on property tax collections from individuals should be determined at the level of the authorities of the municipality or the corresponding structure in the city of federal significance.However, the components of the "formula" that takes into account, first, that the inventory is cost, and secondly - the deduction shall be established at the level of federal legislation.
Formula property tax
Thus, the amount of property tax for individuals is determined by:
- the cadastral value of the object, and by 2019 - partially inventory;
- area of housing;
- adopted in a particular region rates.
Note that most of the work on the calculation of the tax authorities should conduct FTS.Citizens generally do not need to learn the subtleties of the formula in question.
So, we examined how the local taxes and fees are introduced, reviewed the main features of the property charges for possession of land, as well as fees from property owners.These obligations of citizens and organizations are important primarily from the point of view of the stability of local budgets.Municipal authorities, on the basis of socio-economic factors that may at the same time to regulate the degree of financial burden on taxpayers, changing the rates or the procedure for payment of fees.