Taxation of land plots: calculation of the amount of tax, benefits, the cost of "country" land, the procedure for registering property rights to the site.
The owner of the property, receiving the rights of ownership, use and orders to them, acquires some duties. One of them is the duty to pay taxes.
Buying a summer cottage, be prepared for what will have to make a certain amount into the state budget.
Land tax is established by the Tax Code of the Russian Federation. The taxes are subject to landlines and their parts, land shares (with common ownership of the land plot). The appointment of the Earth does not have the principal value of the tax and the land used by summer house gardening, as well as farms, and the one at which apartment buildings are standing.
As a general rule, the landowner pays land tax independently, and after the tax inspection sends a notification, where the amount of tax and payment period are indicated. Therefore, the assistance of the Chairman of the Country Cooperative You will not need, if, of course, your land plot is provided in property.
Tax amount
The amount of land tax is calculated based on the area of the land plot (tax base). Please note that the land plot area includes land engaged in buildings and structures of various kinds.The amount of the tax = area of the land plot of VM2Cadast value 1m2 of the Earth The tax rate (the area of the site in the weave should be divided by 100).
Land tax rates are established in the form of stable payments per unit of land per year. Since land tax applies to the number of local, in the Tax Code of the Russian Federation only its maximum possible, limit, rates are established. Therefore, in order to find out the tax rate acting on the territory where your site is located, you should contact local law. The easiest way to do this by calling the Tax Inspectorate at the place of residence or having studied the information that is on the Tax Inspectorate of Your Area.
Limit rates fixed in Art. 394 NK RF, are:
0.3% of cadastral value - for a plot of agricultural purposes; employed by the housing foundation and objects of the engineering infrastructure of a housing and communal complex or provided for housing construction; as well as highlighted for personal subsidiary farming, gardening, gardening or animal husbandry;
1.5% of cadastral value - for other land plots. The following tax rates are installed in Moscow: 0.1% - for the land occupied by the housing foundation and the objects of the engineering infrastructure of the housing and communal complex or provided for housing construction; 0.3% - for agricultural land and land allocated for personal subsidiary farms, gardening, gardening or animal husbandry; 1.5% - for all other land. The land tax rate is the same in many Russian regions. Similarly, the issue with land tax rates, for example, in some areas of Kaliningrad, Kaluga regions resolved with Moscow. Almost regions, the size of the rate is reduced, in p. Romanovka of the Belgorod region The tax rate is 0.225%.
Local governments can raise land tax rates, but not more than 2 times. One of the reasons for increasing the rates of favorable conditions for the placement of land plots. In addition, the tax on the land of agricultural use within the city (village) features are established in the double size of tax rates on agricultural land similar quality on the village. The tax rate increases and in the event that you do not use your land plot for a long time or use it not by intended purpose (in this case the rate is doubled).
The tax base- Characteristics of the object of taxation that serves as the basis for determining the size of the tax.
Tax return- The document of the established form submitted by the taxpayer, which reflects all the information necessary for taxation.
Tax notice Calculating the calculation of the amount of the tax and the procedure for its payment document directed by the tax authority to the taxpayer.
Tax benefits Various advantages provided by the state or with respect to individual categories of taxpayers, or for some income groups.
Taxpayer- A physical or legal person on which the law is entrusted to pay taxes and fees established by the Tax Code of the Russian Federation.
Taxable period- The time interval for which the tax base is formed and the tax is paid.
Tax object Legal fact, which is the basis for tax collection. The order of payment of the tax is the method of payment of tax by the taxpayer. The tax can be paid to independently or entrust this to the tax agent or tax manager.
Payment period of tax The time during which the taxpayer must fulfill his duty to make the amount of compulsory payments to the state budget.
Tax rate The amount of tax from the unit of taxation object. It may be flat (the same for all objects) progressive (increase with increasing taxation object) or regressive (decrease with increasing tax object).
Benefits and payment order
Unas developed the practice of paying tax by the chairmen of country cooperatives. It is convenient for those landowners whose ownership of the site is not documented. In this case, the tax amount was calculated on the area held by all the garden partnership as a whole. However, the experience suggests that the amount of tax that each dachnik pays, largely depends on the decency of the chairman of the cooperative, because each of them takes a "fee" for execution of the tax agent's responsibilities. That is why it will be more profitable for you to issue ownership and pay land tax on your own (the same, by the way, concerns and garage owners or garage boxes in garage cooperatives).
The tax inspection specialists themselves calculate the amount of tax payable and send you a tax notice no later than August 1. Typically, the tax is paid to equal shares in two deadlines - no later than September 15 and November 15, but the authorities sometimes change the timing taking into account local conditions. You can pay the tax on the scheme that suggested to you, that is, two payments, or ahead of schedule.
What will happen if you do not pay land tax? In accordance with the Code of Administrative Offenses, you are wondering in the amount of 20% of the unpaid amount of the tax. If you are late with the payment of the tax, then the amount will be accrued in the amount of one three hundred acting at this time the refinancing rate of the Bank of Russia for every missed day.
Plot price
In order to accurately determine what the amount of the tax on your land plot, you need to know its cadastral price. Until January 1, 2006 To calculate the amount of tax used the regulatory price of the site, that is, the monetary expression of potential income from such a plot for the calculated payback period. Now to establish the amount of tax payable, the cadastral value is used. The cadastral value is determined by the Federal Agency for Real Estate Cadastre. To learn it, it is enough to contact the Agency's district department, having a document on the right of ownership of land (they will deal with a little later) and the cadastral plan of the site.The cadastral plan is needed in order to determine the category of the Earth, its location, the size of the site. In addition, if there are any buildings on the land plot, they will also be reflected in the cadastral plan. The plan contains the geographic coordinates of the site, a compulsory description of its boundaries imposed on it limitations (servitudes) and indicators of the state of soil fertility. It is issued a body that carries out the activities of the State Land Cadastre, a special form has been developed for the plan.
To get a cadastral plan, it will be necessary to spend the intersection - to identify the boundaries of your site. These are engaged in local cadastral and land management organizations. Specialists will need a document confirming land ownership, and the declaration on the construction, which are located on the site (the form of the declaration you will be prompted by experts or you can find it on the website of the Cadastre Federal Agency).
The fee for holding state cadastral registration of land plots from the applicants is not charged, and the information of the state land cadastre on a certain land plot (extracts from the inventory) is provided at the place of accounting of this land plot to the land owners or authorized persons for free (federal law N 28-FZ from 2 January 2000 "On State Land Cadastre").
The cadastral value of the "country" land (in contrast to the market) is small: for example, the Earth in fairly notable submons-pig khimki costs 957,870. For 1m2. So it is not worth afraid of the tax sizes: even the most expensive land of the Moscow region - the plots located on the ruble-Assumption direction is estimated not more than at 2200 rubles. For 1m2.
If you do not have time to personally contact the tax inspection, you can clarify the cadastral value of the Earth yourself on the special cadastral interactive map on the official website of the Federal Real Estate Cadastre Agency: www.kadastr.ru
We provide a plot to property
Parliamentarians offer to replace three taxes: on the property of organizations, to land and on the property of individuals, the new single tax (there is no accurate name). This should simplify the taxation, since the database of real estate objects and the unified register of real estate will be created. An experiment conducted in Tver and Nizhny Novgorod confirmed the effectiveness of tax reform
The guidelines may be different, depending on how the site is purchased. If you bought the Earth recently, the role of the right-pointing document will play a sales contract. The site was presented or obtained by the will, according to the contract of donation or testament, respectively. However, you may have such documents. Yier of this case, you can also arrange the right of ownership. If the site was allocated by the organization where you worked or work, you will need an act on the provision of land plot issued by the authority or by the local self-government body, which is operating in the territory where the site is located. Iposkolka until March 1, 2010 There is a simplified registration procedure, any other document establishing or certifying your ownership (or lifelong inherited ownership, or permanent permanent use) can be used as a guideline.
The collected documents you need to submit to the Rosregistration authorities at the location of the land plot.