Land tax or how to pay land tax

At present, there are a lot of taxes, both local and regional. Local taxes include transport tax, construction and advertising tax, property tax, land tax and many others. Depending on the property acquired, the tax must be paid by persons who have an apartment, land or transport. Taxpayers of this tax are individuals and organizations that have land plots. These land plots, in turn, must be owned by them. Directly, these land plots should be in the position of permanent and perpetual use by organizations or individuals. Such persons as tenants or people who own the site only on the right of immediate and uncompensated use, should not pay land tax.

The tax collection period is one calendar year, the land tax is paid annually. For individual entrepreneurs, as well as for organizations, there is a certain period - this is the first quarter, half year or 9 months of the year. To calculate the value of land tax, it is necessary to take into account the personnel cost of this site as of the beginning of the year, that is, on January 1. This is the tax base. For example, if it is necessary to pay tax on land that is part of the common property, the land tax must be paid in equal equal shares. If the plot or land is in shared common ownership, then it is necessary to calculate the land tax for each individual taxpayer, according to its share.

Some taxpayers pay in a smaller amount. For example, land tax benefits to retirees, war heroes, invalids, veterans and invalids of the Second World War and others. The tax base in such cases is reduced by a non-taxable amount of 10 thousand rubles. To take advantage of the reduction in the tax base, it is necessary to produce documents that confirm the right to this benefit.

Since the land tax is taxable for all people who own land in their property, it must be paid. There are sites that are not recognized as taxable objects:

1. Land that is withdrawn from circulation in accordance with Russian law.
2. A land plot that is limited in turnover, also in accordance with the Legislation. These can be valuable objects of cultural and historical reserves, objects of archaeological heritage and the like.
3. Land plots that are limited in turnover in terms of providing defense, customs and security.
4. Land plots within the forest fund, which are also limited in turnover and comply with the legislation of the Russian Federation.
5. Land plots that are occupied by municipal state property by water bodies.

The tax rate in the land tax is established by the bodies of municipal entities. Our legislation already provides for a certain tax rate, which can not be exceeded. For example, for land in which agriculture is conducted, or in the agricultural zone, land tax is paid at a tax rate of 0.3%. Also, the land that is occupied by housing funds or are objects of the housing and communal complex, the tax rate is 0.3%. And, of course, the territory that is submitted for the construction of housing or the maintenance of ancillary farming, gardening, animal husbandry or truck farming, also the tax rate will be 0.3%. In other land plots, the tax rate may be completely different, but it does not exceed 1.5%.