Taxpayers and the object of taxation of land tax. Land tax - what is it? Definitions, types and characteristics. Which organizations pay land tax

The share of local tax revenue in the consolidated budget of the Russian Federation is less than 2%. Receipts from local land taxes are only part of the municipal budget income; the main source is deductions from regional and federal taxes.

They are established by the laws of Moscow, Sevastopol, St. Petersburg and do not exceed:

0.3% for plots of land that:

• classified as agricultural land, land constituting the zone of agricultural use in the regions and agricultural production;
• occupied by engineering infrastructure objects of housing and communal complexes, or provided for housing construction;
• for activities related to subsidiary farming, gardening, horticulture or livestock farming;
• are limited in circulation due to the fact that they are provided for customs needs in relation to defense and security.

And 1.5% for other land plots.

It is allowed to determine differentiated rates in accordance with the category of land and (or) the availability of permission to use a plot of land.

Land taxregulated by Chapter 31 “Land Tax” of the Tax Code of the Russian Federation. Enforced by federal legislation (Tax Code of the Russian Federation) and regulatory legal acts of local government. For Moscow and St. Petersburg, these are, respectively, the laws of these cities.

Representative bodies of local self-government determine only tax rates(within the limits established by the Code), the procedure and timing of tax payment. The remaining elements of the tax are regulated by the Tax Code of the Russian Federation (unlike, for example, transport tax, benefits for which can be established by local authorities).

Taxpayers land tax (Article 388 of the Tax Code of the Russian Federation) are organizations and individuals with land plots:

• on the right of ownership,
• right of permanent (unlimited) use
• or the right of lifelong inheritable donation.

Are notTaxpayers are persons who use land plots on the right of free, fixed-term use or who lease these plots.

Object of taxation – land plots located within municipalities on the territory of which a land tax has been introduced. In paragraph 2 of Art. 389 of the Tax Code of the Russian Federation defines land plots withdrawn from circulation or limited in circulation in accordance with the legislation of the Russian Federation, which are not subject to taxation.

Tax baseis the cadastral value of land plots that are subject to land tax. This cost is determined in accordance with the land legislation of the Russian Federation.

Individuals who are not individual entrepreneurs pay tax based on information received from the tax authorities. The latter, in turn, determine the tax base based on the information provided to them by the authorities responsible for maintaining the land cadastre; bodies carrying out registration of rights to real estate and transactions with it, and municipal authorities.

For certain categories of individuals (clause 5 of Article 391 of the Tax Code of the Russian Federation) it is established land tax benefit as tax-free minimum at the rate of 10,000 rub.. per taxpayer in the territory of one municipality. This means that when calculating tax, the tax base determined in accordance with Art. 391 of the Tax Code of the Russian Federation, will be reduced by 10,000 rubles if the taxpayer is, for example, a disabled person of any group (except III, for which there are some restrictions), a veteran or disabled person of the Second World War, etc. Moreover, if the cadastral value of the land plot of such an individual is less than the non-taxable minimum (10,000 rubles), then the tax base is taken equal to zero, i.e. the tax is also recognized as zero.

The procedure for determining the tax base and calculating tax for land plots that are in common shared ownership or common joint ownership is similar to the procedure applied to the property of individuals.

Tax rates installed Art. 394 Tax Code of the Russian Federation in maximum values:

• 0.3% - for agricultural land plots occupied by housing stock and provided for personal subsidiary plots (for example, a farmer’s field, a summer cottage);
• 1.5% - for other land plots.

Specific rates are established by regulatory legal acts of municipalities, laws of Moscow and St. Petersburg. Local authorities have the right to set differentiated rates depending on the category of land and (or) the permitted use of the land plot.

Tax period For land tax, the calendar year is recognized. An individual entrepreneur using a land plot to carry out business activities (i.e., to make a profit) will have to pay land tax in advance payments in the first quarter, six months and nine months of the calendar year (i.e., the amount of tax for the year will be reduced by the amount of advance payments). payments paid by individual entrepreneurs).

Individuals who are not individual entrepreneurs pay tax on the basis of a notification sent by the tax authorities. Representative authorities of municipalities have the right to establish advance the procedure for paying land tax by such individuals, but not more than 2 advance payments per year.

Land tax is calculated as follows:

• Tax amount for the year = tax rate * tax base * coefficient
• Advance payment = tax amount for the year * ? or 1/3 * coefficient

If during a calendar year the taxpayer acquired and (or) lost ownership rights to a land plot, then the amount of tax (advance payment) is reduced by an adjustment factor calculated as the ratio of the number of full months during which this land plot was owned (permanently (indefinitely) ) use, lifelong inheritable possession) of the taxpayer, to the number of calendar months in the tax (reporting) period.

For example: In shared ownership (with equal shares) of Karl and Clara there is a dacha plot with an area of ​​0.6 hectares. Karl is a disabled person of group II, i.e. has a land tax benefit in the amount of the non-taxable minimum (RUB 10,000). The cadastral value of this plot is 20,000 rubles. The tax rate in the municipality where this site is located and registered is 0.3%. Let's calculate the amount of land tax. Since the site is in shared ownership, where does each owner belong? plot, then each has 0.3 hectares. For Karl, the tax base will be 4,000 rubles. (20,000 x 0.3 – 10,000 = -4000 rubles). The tax base is less than the non-taxable minimum, i.e. is taken equal to zero. Thus, the land tax on Karl’s share will be 0 rubles. The tax base of Clara's share is estimated at RUB 6,000. (20,000 x 0.3). The tax amount is 18 rubles. (6,000 x 0.3%).

1. Brief description of the tax

Land tax is a local tax, which is established by the Tax Code and regulatory legal acts of representative bodies of municipalities and is obligatory for payment in the territories of these municipalities. When establishing a tax, the representative bodies of municipalities determine tax rates within the limits established by Chapter 31 of the Tax Code, the procedure and terms for paying the tax. When establishing a tax, tax benefits, grounds and procedures for their application may also be established. More details can be found in chap. 31 Tax Code.

2. Subject of taxation (taxpayer)

land tax rate benefit taxpayer

Taxpayers are organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots held by them under the right of gratuitous fixed-term use or transferred to them under a lease agreement (Article 388, Tax Code).

3. Object of taxation

The object of taxation is land plots located within the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax has been introduced, and there is a list of lands that are not recognized as the object of taxation (Article 389, Tax Code).

4. Tax base

The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Art. 389 NK. The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation (Article 390, Tax Code).

The procedure for determining the tax base is Art. 391, NK. Features of determining the tax base in relation to land plots that are in common ownership - Art. 392, NK. Taxable period. Reporting period - art. 393, NK.

5. Tax rate

1. Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow and St. Petersburg) and cannot exceed:

1) 0.3 percent in relation to land plots: classified as agricultural lands or lands within agricultural use zones in settlements and used for agricultural production; occupied by the housing stock and objects of utility infrastructure of housing and communal services (except for the share in the right to a land plot attributable to an object not related to the housing stock and objects of engineering infrastructure of housing and communal services or acquired for housing construction; acquired for personal subsidiary plots, gardening, truck farming or livestock farming , as well as dacha farming;

2) 1.5 percent in relation to other land plots.

3) It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot (Article 394, Tax Code).

6. Tax benefits

Exempt from taxation:

1) organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation;

2) organizations - in relation to land plots occupied by public state highways;

3) religious organizations - buildings, structures and structures for religious and charitable purposes;

4) all-Russian public organizations of disabled people; organizations whose authorized capital consists entirely of contributions from public organizations of disabled people; institutions, the only owners of whose property are all-Russian public organizations of disabled people;

5) organization of folk arts and crafts;

6) individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples;

7) organizations - residents of the special economic zone (Article 395, Tax Code).

7. Tax calculation procedure

1. The amount of tax is calculated at the end of the tax period as a percentage of the tax base corresponding to the tax rate.

2. Taxpayers - organizations, individuals who are individual entrepreneurs, calculate the amount of tax (the amount of advance tax payments) independently.

3. Unless otherwise provided by paragraph 2, the amount of tax (the amount of advance tax payments) payable to the budget by taxpayers who are individuals is calculated by the tax authorities.

4. When establishing a tax, a municipal representative body has the right to provide for the payment during a tax period of no more than two advance tax payments for taxpayers who are individuals paying tax on the basis of a tax notice. The amount of the advance tax payment is calculated as the product of the corresponding tax base and the share of the tax rate in an amount not exceeding one second tax rate, in the case of establishing one advance payment, and one third tax rate, in the case of establishing two advance payments.

5. The amount of tax payable to the budget at the end of the tax period is determined as the difference between the amount of tax calculated in accordance with paragraph 1 and the amounts of advance tax payments payable during the tax period.

6. Taxpayers for whom the reporting period is defined as a quarter shall calculate the amounts of advance tax payments at the end of the first, second and third quarters of the current tax period as one-fourth of the corresponding tax rate of the percentage of the cadastral value of the land plot as of January 1 of the year being tax period.

7. If a taxpayer acquires ownership of a land plot (its share) during the tax (reporting) period, the amount of tax (the amount of advance tax payment) is calculated taking into account a coefficient defined as the ratio of the number of full months during which this land plot the plot was owned and used by the number of calendar months in the tax (reporting) period. Moreover, if the occurrence of these rights occurred before the 15th day of the month inclusive, the month of occurrence of these rights is taken as a full month.

8. In relation to a land plot (its share) inherited by an individual, the tax is calculated starting from the month of opening of the inheritance.

9. When establishing a tax, the representative body of a municipality has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.

10. Taxpayers entitled to tax benefits must submit documents confirming such right to the tax authorities at the location of the land plot.

11. Bodies that maintain the state land cadastre and bodies that carry out state registration of rights to real estate and transactions with it provide information to the tax authorities in accordance with clause 4 of Article 85 of the Tax Code.

12. Bodies maintaining the state land cadastre and municipal bodies annually before February 1 of the year are required to report to the tax authorities information about land plots as of January 15 of the year, which is the tax period.

13. Information is presented in forms approved by the federal executive body in the field of control of taxes and fees.

14. Based on the results of the state cadastral valuation of land, the cadastral value of land plots as of January 1 of the calendar year is subject to being brought to the attention of taxpayers in the manner determined by the federal executive body authorized by the Government of the Russian Federation, no later than March 1 of this year.

15. In relation to land plots acquired by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction, the calculation of the amount of tax (amount of advance tax payments) is carried out taking into account coefficient 2 during the three-year construction period starting from dates of state registration of rights to these land plots up to the state registration of rights to the constructed property.

16. In relation to land plots acquired by individuals for individual housing construction, the amount of tax (the amount of advance tax payments) is calculated taking into account coefficient 2 after 10 years from the date of state registration of rights to these land plots until the state registration of rights for a constructed property (Article 398, Tax Code).

8. Procedure and deadlines for tax payment

1. Tax and advance payments of tax are subject to payment by taxpayers in the manner and within the time limits established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg). At the same time, the deadline for paying tax (advance tax payments) for taxpayers - organizations or individuals (IP) cannot be set earlier than the deadline provided for in clause 3 of Article 398 of the Tax Code.

2. During the tax period, taxpayers make advance payments of tax, unless otherwise provided by the regulatory legal act of the representative body of the municipality (laws of the federal cities of Moscow and St. Petersburg).

3. Tax and advance payments of tax are paid to the budget at the location of the land plots.

4. Taxpayers who are individuals pay tax and advance tax payments on the basis of a tax notice sent by the tax authority (Article 397, Tax Code). Tax return - art. 398, NK.