How to calculate the land tax for land occupied by the city's residential and non-residential stock, which is on the balance sheet of the housing and communal services, and at what rates? What should be the land tax rate? Plots of land occupied by the housing stock.

Land tax refers to local and is regulated by the legislation of municipalities, and in the cities of federal significance - Moscow, St. Petersburg and Sevastopol - by the laws of these cities. Within the framework of the Tax Code, municipalities are determined within the framework of:

• tax rates;
• the procedure and terms for paying the tax;
• tax incentives, including the amount of tax-exempt amounts for selected categories taxpayers.

Which organizations pay land tax?

Land tax payers are organizations that own land plots that are recognized as objects of taxation in accordance with Article 389 of the Tax Code. The land must belong to the organization on the basis of ownership, the right of permanent (perpetual) use or the right of inherited life tenure.

Organizations do not report and do not pay tax on land plots that they have on the right of gratuitous use or transferred under a lease agreement.

If the land plot belongs to the property constituting a share investment fund, a taxpayer is recognized Management Company... The tax is paid on the property that constitutes this mutual fund.

Object of taxation for land tax

The object of taxation is land plots located within municipality, in the territory of which the tax was introduced. Also not recognized as an object of taxation:

• land plots withdrawn from circulation in accordance with the legislation;
• land plots limited in circulation, which are especially occupied valuable objects cultural heritage, objects included in the World Heritage List, historical and cultural reserves, objects of archaeological heritage, museum-reserves;
• land plots from the composition of forest lands;
• limited in circulation land plots occupied by those in state property water bodies;
• land plots included in common property apartment building.

Tax base for land tax

The tax base is determined separately for each land plot and is equal to its cadastral value on January 1 of the year for which the tax is calculated. If the land plot appeared during the tax period, then to determine the tax base, the cadastral value is taken as of the date of the state cadastral registration of the land plot.

The change in the cadastral value of the land plot during the tax period is not taken into account when determining the tax base in this and previous tax periods. There are exceptions to this rule:

• if the cadastral value of the land plot has changed after correcting a technical error made government agency when registering a plot or maintaining a real estate cadastre: in this case, the correction is taken into account in calculating the tax base starting from the period in which the error was made;
• if the cadastral value of the land plot has changed by a court decision or a dispute resolution commission: in this case, the changed cadastral value is valid starting from the period in which an application for revising the cadastral value was submitted. But not earlier than the date of entry into the cadastre of the original (disputed) cadastral value.

If the land plot is located in the territories of several municipalities, for each of them the tax base is determined separately and is equal to the share of the cadastral value of the entire land plot, proportional to the share of the part of the plot.

How to determine the tax base for a jointly owned land plot

For land plots, which are in common share ownership, the tax base is determined separately for each taxpayer-owner of the site in proportion to his share in the common property.

Often, when buying real estate, the buyer obtains ownership of the part of the land plot that is occupied by real estate and is necessary for its use. The tax base for this land plot for the specified person is determined in proportion to his share in the ownership of the land plot.

If the property is bought by several persons, the tax base for each is determined in proportion to the share in the ownership (in area) of the specified property.

Tax and reporting period for land tax

The tax period for land tax is a calendar year. The reporting periods for taxpayers-organizations are the first quarter, second quarter and third quarter of the calendar year. The legislative bodies of the municipality may not establish the reporting period.

Land tax rate

Tax rates are set by the normative legal acts municipalities and the laws of federal cities of Moscow, St. Petersburg and Sevastopol.

Bets cannot exceed:

— 0,3 %

• for agricultural land and land used for agricultural production;
• for lands occupied by housing stock and objects of engineering infrastructure of the housing and communal complex;
• for plots purchased for personal subsidiary plots, gardening, truck farming, animal husbandry, dacha farming;
• for areas provided for defense, security and customs purposes.

- 1.5% for other land plots.

Taxation is carried out at the same rates, if tax rates are not determined by the normative legal acts of the municipality.

The municipality can establish differentiated tax rates depending, for example, on the category of land or the location of the object of taxation of the plot in the municipality.

Land Tax Incentives

The following are exempt from taxation:

• organizations and institutions of the penal system of the Ministry of Justice in relation to land plots that are used to directly perform the functions assigned to these organizations;
• organizations - in relation to land plots occupied by state highways common use;
• religious organizations - in relation to areas on which buildings for religious and charitable purposes are located;
• all-Russian public organizations disabled people;
• Skolkovo residents.

The procedure for calculating land tax and advance payments on it

The tax amount is calculated after the end of the tax period and is equal to the product of the tax rate and the tax base. If a company has acquired a land plot for the purpose of housing construction, the tax and advance payments on it are calculated with the coefficient:

• coefficient = 2 applied for 3 years from the date state registration rights to a land plot and prior to state registration of rights to a constructed property;
• if the construction and state registration of rights occurred before the expiration of three years, then the overpaid amount of tax is credited or returned to the taxpayer in general order;
• if housing construction has exceeded the 3-year period, the coefficient = 4 is applied over the next 4 years and until the state registration of rights to the constructed object.

Taxpayers-organizations for which quarterly reporting periods, independently calculate the land tax and advance payments on it after the end of the first, second and third quarters.

Quarterly advance payment = ¼ * tax rate* cadastral value of the land plot as of January 1 of the tax period.

Municipalities may allow certain categories of taxpayers not to calculate or transfer advance payments.

Based on the results of the tax period, organizations transfer to the budget the difference between the calculated amount of tax and the advance payments paid during the tax period.

Incomplete tax period or incomplete period of validity of benefits

If a taxpayer has acquired or lost ownership of a land plot during the tax period, the time of land ownership must be taken into account when calculating tax and advance payments. For this, the coefficient is calculated: the number of full months of ownership of the site is divided by the number of calendar months in the tax (reporting) period.

The calculation of the number of full months of ownership of the site is done as follows:

• if the ownership right to the land plot or its share occurred before the 15th (inclusive) or the termination of the right occurred after the 15th, for full month the month of occurrence (termination) of the specified right is taken;
• if the ownership right to the land plot or its share occurred after the 15th day or the termination of the right occurred before the 15th day (inclusive), this month is not considered the month of ownership of the plot.

Taxpayers who are entitled to tax benefits must submit supporting documents to the Federal Tax Service Inspectorate at the location of the land plot. If a taxpayer has acquired or lost the right to a land tax benefit during the tax period, when calculating the tax and advance payments, it is necessary to take into account the period of absence of this benefit. Month of origin and termination of the right to tax relief taken for a full month.

When to submit your land tax return

Taxpayers-organizations no later than February 1 of the year following the expired tax period, rent tax return to the tax authority at the location of the land plot. Largest taxpayers, submit declarations to the tax authority at the place of registration as the largest taxpayers.

Term for payment of land tax and advance payments

Organizations pay advance payments and land tax to the budget at the location of land plots within the time frame established regulations municipalities. The deadline for paying the tax cannot be earlier than the deadline for submitting the land tax declaration - now it is February 1.

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Ministry of Finance Russian Federation
DEPARTMENT OF TAX AND CUSTOMS-TARIFF POLICY

LETTER

[On taxation of land plots occupied by housing stock]

The Department of Tax and Customs and Tariff Policy has reviewed the letter and reports the following on the issues raised in it.

1. Clarifications on the taxation of land plots occupied by apartment buildings are given in the letter of the Ministry of Finance of Russia dated 17.05.2006 N 03-06-02-02 / 65, sent to the Federal Tax Service of Russia, on the basis of which entity(created in the form of housing cooperative, HOA) is recognized as a taxpayer land tax only in relation to the share of the land plot attributable to the share of the area of ​​premises belonging to a legal entity in an apartment building, in total area residential and non-residential premises of an apartment building. Citizens fulfill the obligation to pay land tax on the basis of a tax notice. In this case, taxation of a land plot occupied by an apartment building is carried out from the moment it is assigned a cadastral number.

In the event that in an apartment building there are premises that are in municipal ownership (non-privatized apartments and other premises), then in relation to the share of the land plot attributable to these premises located in municipal treasury, there is no taxpayer. In the case of securing municipal property (land plot, share of a land plot) under an apartment building on the basis of the right of permanent (indefinite) use for a legal entity, the taxpayer of the land tax must be recognized as the organization - rightholder on the basis of documents of title to the land plot (share of the land plot) prior to state registration termination of the rights of this organization to the land plot.

2. According to article 394 of the Code, 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:

0.3 percent, in particular for land plots:

- occupied by the housing stock and objects of the engineering infrastructure of the housing and communal complex;

- provided for personal subsidiary farming, gardening, truck farming or animal husbandry;

1.5 percent for other land plots.

Federal Law of April 15, 1998 N 66-FZ "On horticultural, vegetable gardening and dacha non-profit associations" gives the concept of such land plots as garden, vegetable garden and dacha land plots that make up the territory of horticultural, horticultural and dacha non-profit associations, respectively.

So, a garden land plot is a land plot provided to a citizen or acquired by him for the cultivation of fruit, berry, vegetable, melon or other agricultural crops and potatoes, as well as for recreation (with the right to erect a residential building without the right to register residence in it and outbuildings and structures).

A garden land plot is a land plot provided to a citizen or acquired by him for the cultivation of berries, vegetables, melons or other crops and potatoes (with or without the right to erect a non-capital residential building and utility structures and structures, depending on the permitted use of the land plot, determined when zoning the territory).

A summer cottage is a land plot provided to a citizen or acquired by him for recreation purposes (with the right to erect a residential building without the right to register residence in it or a residential building with the right to register residence in it and economic buildings and structures, as well as with the right to grow fruit, berries, vegetables, melons or other crops and potatoes).

Giving separate concepts to these land plots, the legislator does not identify them with each other.

At the same time, we believe that if the owner of a suburban land plot has registered the right to live in a residential building erected on this land plot, then, taking into account the provisions of Article 19 of the Housing Code of the Russian Federation, when calculating the land tax, a tax rate may be applied to this suburban land plot, established within the limits not exceeding 0.3 percent, as for a land plot occupied by housing stock.

3. In accordance with Article 2 of the Federal Law of December 30, 2004 N 210-FZ "On the Basis for the Regulation of Tariffs for Organizations of the Communal Complex", the organization of the communal complex is a legal entity, regardless of its organizational and legal form, which operates the system (systems) of the communal infrastructure, used (used) for the production of goods (provision of services) in order to provide electricity, heat, water supply, sewerage and wastewater treatment, and (or) operating facilities used for disposal (burial) of solid household waste.

Taking into account this provision, we believe that in relation to land plots held by municipal unitary enterprises on the right of permanent (indefinite) use, which are occupied by city dumps, the tax rate established for land plots occupied by housing stock and engineering infrastructure facilities of housing should be applied. - a communal complex.

4. With regard to the accrual of penalties for non-payment of land tax (advance payments) to taxpayers who pay tax (advance payments) on the basis of a tax notification, we note the following.

In the event that a tax notice for the payment of tax (advance payments) is sent by the tax authority and received by the taxpayer within the time limits established by Article 52 of the Code, that is, no later than 30 days before the onset of the representative bodies of municipalities established by regulatory legal acts (laws of federal cities of Moscow and Petersburg) due date, then for non-payment of tax (advance payments) in set time penalty shall be calculated starting from the day following the day of payment of tax (advance payments) established by the specified regulatory legal acts (laws).

In the event that a tax notification for the payment of tax (advance payments) is sent to the taxpayer at a later date than established by Article 52 of the Code, as a result of which the taxpayer was unable to fulfill the obligation to pay tax (advance payments) within the time limits established by regulatory legal acts of representative bodies of municipalities (by the laws of the cities of federal significance Moscow and St. tax (advance payments) within one month from the date of receipt of the tax notification, and the accrual of penalties must be carried out after one month from the date of receipt of the tax notification.
________________
* Probably a mistake in the original. It should read: "from 07/27/2006". - Note "CODE".

5. On the basis of paragraph 1 of Article 394 of the Code in relation to land plots occupied by the housing stock and objects of the engineering infrastructure of the housing and communal -Community complex) or provided for housing construction, a tax rate is applied, the amount of which cannot exceed 0.3 percent of the cadastral value of the land plot.

If on a land plot intended for industrial production, in addition to industrial facilities, objects are located housing stock and objects of the engineering infrastructure of the housing and communal complex, then in this case the calculation of the land tax in respect of this land plot should be carried out using two tax rates. At the same time, the tax rate is applied to the area of ​​the land plot occupied by the housing stock and engineering infrastructure of the housing and communal complex, which is established within the limits not exceeding 0.3 percent of the cadastral value of the land plot; the tax rate is applied to the rest of the area of ​​this land plot. within the limits not exceeding 1.5 percent of its cadastral value.

In this case, the source material for determining the area under the corresponding objects should be a map (plan) of the land plot issued by territorial body Rosnedvizhimost.

If on the land plot owned by the taxpayer on the right of ownership and provided for housing construction, in addition to the housing stock, there are other objects that are not related to the housing stock and to the objects of the engineering infrastructure of the housing and communal complex (for example, a store), then in this case, when calculating land tax, the tax rate must be applied, set within the limits not exceeding 0.3 percent of the cadastral value, in relation to the entire land plot.

Director of the Tax Department
and customs and tariff policy
Ministry of Finance of the Russian Federation
M.A.Motorin

There is a residential building on the land plot, and therefore the tax is paid for the land plot occupied by the residential building. The fact that a health-improving complex is located in this residential building does not matter.

Hello.

Ministry of Finance of the Russian Federation

Letter

17.05.2007№ 03-05-05-02/33

Question: On the procedure for calculating the land tax in relation to land plots occupied by apartment buildings in which there are non-residential premises(shops, offices, garages, etc.) owned by organizations and individuals.

Answer: In connection with the incoming requests on the issue of calculating the land tax in relation to land plots occupied by apartment buildings in which non-residential premises (shops, offices, garages, etc.) are located, owned by organizations and individuals, the Ministry of Finance of Russia in addition to the Letter dated 26.12.2006 N 03-06-02-02 / 154 explains the following.

Based on pp. 1 p. 1 of Art. 394 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), the rate of land tax in respect of land plots occupied by the housing stock and objects of the engineering infrastructure of the housing and communal complex (with the exception of the share in the right to a land plot belonging to an object that is not related to the housing stock and to the objects of the engineering infrastructure of the housing and communal complex), cannot exceed 0.3 percent of the cadastral value of the land plot.

In accordance with paragraph 2 of Art. 15 Housing Code residential premises are considered isolated premises, which are real estate and suitable for permanent residence citizens (meets the established sanitary and technical rules and regulations, other legal requirements).

According to clause 6 of the Regulation on the recognition of premises as residential premises, living quarters unsuitable for living and an apartment building emergency and subject to demolition, approved by Decree of the Government of the Russian Federation of January 28, 2006 N 47, an apartment building is a set of two or more apartments that have independent exits or to a land plot adjacent to residential building, or to common areas in such a house. An apartment building contains elements of the common property of the owners of premises in such a building in accordance with housing legislation.

In accordance with Federal law dated December 29, 2004 N 189-FZ "On the introduction of the Housing Code of the Russian Federation", the land plot occupied by an apartment building, which is formed and in respect of which the cadastral registration has been carried out, becomes the common share ownership of the owners of premises in the apartment building.

Therefore, if the land plot on which it is located apartment house, a cadastral registration was formed and carried out in relation to it, then the owners of non-residential premises (shops, offices, garages, etc.) located in this house own a share in the right to this land plot.

Considering the above, when the representative bodies of municipalities (legislative (representative) government bodies of federal cities of Moscow and St. Petersburg) establish tax rates on land plots occupied by housing, trade, service, garages, etc. in relation to the share in the right to a land plot attributable to non-residential premises in an apartment building, the tax rate established on the basis of paragraphs. 1 p. 1 of Art. 394 of the Tax Code, does not apply.

Consider the calculation of land tax in the following example.

The apartment building contains 10 two-room apartments with an area of ​​60 sq. m each and 10 three-room apartments, each 100 sq. m. All apartments are privatized. On the ground floor of this house there is a shop with an area of ​​200 sq. m, owned by OOO Izumrud. The house also houses an underground cooperative garage with a total area of ​​600 sq. m, in which there are 20 boxes with an area of ​​20 sq. m each belonging to individuals. The cadastral value of the land plot on which this house is located is 2,000,000 rubles. The representative body of the municipality has established tax rates. For land plots occupied by housing stock, the rate is 0.1 percent, for land plots used for trade, the rate is 1 percent, and for land plots occupied by garages and parking lots, it is 0.5 percent of the cadastral value of the land plot.

According to the algorithm given in the Letter of the Ministry of Finance of Russia dated December 26, 2006 N 03-06-02-02 / 154, we determine the share in the right of common shared ownership of common property in an apartment building and the size of the tax base used by taxpayers in calculating the tax.

First, we determine the total area of ​​premises in the house owned by taxpayers, which is equal to:

area of ​​all two-room apartments + area of ​​all three-room apartments + area of ​​the store + area of ​​the cooperative garage = 200 sq. m + (60 sq. mx 10) + (100 sq. m x 10) + 600 sq. m. m = 2400 sq. m.

Taking into account a certain total area of ​​all premises belonging to taxpayers, the share in the right of common shared ownership of common property in an apartment building is determined.

For LLC "Izumrud" it will be 200 square meters. m: 2400 sq. m = 0.08, for the owner of a two-room apartment 60 sq. m: 2400 sq. m = 0.03, for the owner three-room apartment 100 sq. m: 2400 sq. m = 0.04, for a garage cooperative 200 sq. m: 2400 sq. m = 0.08, and for the owner of a garage box 20 sq. m: 2400 sq. m = 0.01.

The tax base for calculating the land tax will be equal to:

for OOO Izumrud 2,000,000 rubles. x 0.08 = 160,000 rubles;

for the owner of a two-room apartment 2,000,000 rubles. x 0.03 = 60,000 rubles;

for the owner of a three-room apartment 2,000,000 rubles. x 0.04 = 80,000 rubles;

for a garage cooperative 2,000,000 rubles. x 0.08 = 160,000 rubles;

for the owner of the garage box 2,000,000 rubles. x 0.01 = 20,000 rubles.

The amount of land tax payable to the budget, taking into account the tax rates established by the representative body of the municipality, will be:

for OOO Izumrud (160,000 rubles x 1.0): 100 = 1600 rubles;

for the owner of a two-room apartment (60,000 rubles x 0.1): 100 = 60 rubles;

for the owner of a three-room apartment (80,000 rubles x 0.1): 100 = 80 rubles;

for a garage cooperative (160,000 rubles x 0.5): 100 = 800 rubles;

for the owner of a garage box (20,000 rubles x 0.5): 100 = 100 rubles.

Deputy Minister of Finance of the Russian Federation

S. D. Shatalov

Pavel Makarenko

The tax rate in this case is 0.1%.

letter of the Ministry of Finance of Russia dated 17.05.2007 No. 03-05-05-02 / 33: The Ministry of Finance of Russia draws attention to the fact that the RF Housing Code distinguishes between the concepts of "residential premises", "non-residential premises" and "common property in an apartment building".

In accordance with paragraph 2 of Article 15 of the RF Housing Code, residential premises are considered to be isolated premises, which are immovable property and are suitable for permanent residence of citizens (meets the established sanitary and technical rules and regulations, and other legal requirements).

An apartment building is a set of two or more apartments that have independent exits either to a land plot adjacent to a residential building, or to common areas in such a building (clause 6 of the Regulation on the recognition of a premise as residential premises, residential premises unsuitable for living and an apartment building as emergency and subject to demolition, approved by the Decree of the Government of the Russian Federation of January 28, 2006 No. 47). An apartment building contains elements of the common property of the owners of premises in such a building in accordance with housing legislation.

Thus, shops, offices, garages and other objects located in non-residential premises located in an apartment building do not belong to the housing stock.

In accordance with the Federal Law of December 29, 2004 No. 189-FZ "On the Enactment of the Housing Code of the Russian Federation", a land plot occupied by an apartment building, which is formed and in respect of which a cadastral registration has been carried out, becomes the common share ownership of the owners of premises in an apartment building ...

Therefore, if the land plot on which the apartment building is located has been formed and cadastral registration has been carried out in relation to it, then the owners of non-residential premises (shops, offices, garages, etc.) located in this building own a share in the right to this land plot.

Consequently, a tax rate of no more than 0.3% is not applied when the representative bodies of municipalities (legislative (representative) government bodies of federal cities of Moscow and St. Petersburg) establish tax rates on land plots occupied by housing, trade, the service sector, garages, etc., in relation to the share in the right to a land plot attributable to non-residential premises in an apartment building.

Land provided for personal subsidiary farming, gardening, truck farming or animal husbandry.

1.5% of the cadastral value of the plot is used for other land plots.

In your case, the correct answer is 0.3%.

The amount of land tax is calculated and accrued tax authorities at the location of the site according to the following formula:

SIZE OF LAND TAX = Land area (m2) * Cadastral value of 1 m2 of land * Tax rate.

LAND TAX - RATES, BENEFITS, PAYMENT PROCEDURE

With the acquisition of a land plot, the owner of the land has obligation to pay land tax. Land tax is local tax, that is, it is paid in the territories of the relevant municipalities at the location of the site and is established by the tax code, the laws of Moscow and St. Petersburg, as well as by the representative bodies of municipalities, while tax rate, established at local levels cannot exceed rates established by the tax code (Art. 394 of the Tax Code of the Russian Federation).

Land tax is paid by persons possessing land plots by right

1. property
2. permanent (indefinite) use or life inherited possession ( Art. 388 of the Tax Code of the Russian Federation)

Land tax not paid if the land plot belongs to an individual

1. on the right of gratuitous fixed use
2. under a lease agreement.

LAND TAX RATES

The rates set Tax Code(Article 394 of the Tax Code of the Russian Federation): 0,3% from the cadastral value of the site for the following types of land:

• Agricultural land;
• IZhS lands - occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex or provided for housing construction;
• Land provided for personal subsidiary farming, gardening, truck farming or animal husbandry.

1,5% from the cadastral value of the plot is used for other land plots.

However, not all plots are subject to taxation, so, for example, you can buy a townhouse in the Moscow region on lands that belong to the lands of settlements (urban lands). In this case taxable base does not arise. You can find examples of such townhouses .

As an example of the establishment of rates by Moscow and municipal authorities, consider the example of those available in 2012. land tax rates.

You can secure the opportunity not to have additional costs in the form of land tax by purchasing townhouses in the Moscow region from the developer. Townhouses such as(new buildings).

Procedure for calculating and paying land tax

The amount of land tax is calculated and accrued tax authorities at the location of the site according to the following formula:

SIZE OF LAND TAX = Land area (m 2) * Cadastral value of 1 m 2 of land * Tax rate.

Information about the cadastral value of land plots is posted on the official website of Rosreestr www .rosreestr.ru ... By entering the cadastral number of your land plot, you will find out its cadastral value. For information about the tax rate, you can contact the representative body of the municipality that includes your land. Having found out both indicators, you will only have to calculate the amount of the land tax.

Example:

IMPORTANT! If the land is in common joint ownership, i.e. the site is owned by several persons, then the cadastral value of the site is determined for each owner in equal shares.

Example:

Ivanov V.P. and Smirnov A.G. own land on the basis of common shared ownership. At the same time, V.P. Ivanov belongs to ¾ of the site, and Smirnov A.G. - ¼ plot. According to the information received, the cadastral value of the land plot as of January 1, 2010 is 3,690,000 rubles. Let's calculate the cadastral value of each share of the plot.

Thus, each owner must pay tax based on the cadastral value of his share of the land.

Not later than 30 days before the due date, tax authority independently sends to the taxpayer at the place of his registration notification, which indicates the tax base, the amount of tax, and the date by which the tax must be paid.

Term for payment of land tax cannot be established earlier than November 1 of the following year (land tax for 2011 is paid in 2012). In Moscow, for example, land tax is paid no later than December 1 of the following year, and in the urban settlement of Odintsovo, Moscow Region, on November 1 of the following year. The land tax is paid on the basis of a tax notification, which the tax authority sends to the owners of the land plots at their place of registration.

LAND TAX BENEFITS

Owners of land plots of certain categories of persons are provided by legislation land tax relief... Consider the provision of benefits using the example of the city of Moscow and one of the municipalities of the Moscow region.

In Moscow from payment of land tax exempt:

• Heroes of the Soviet Union,
• Heroes of the Russian Federation,
• Heroes of Socialist Labor and full holders of the Orders of Glory, Labor Glory and "For Service to the Motherland in the Armed Forces of the USSR."

Reduce cadastral value land plot 1,000,000 rubles the following owners are entitled:

• individuals who have I and II disability groups;
• disabled since childhood;
• veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
• one of the parents (adoptive parents) in a large family.

Example:

On the territory of an urban settlement Odintsovo, Odintsovo Municipal District from payment of land tax released individuals - against one land plot, located on the territory of the municipality, the urban settlement Odintsovo of the Odintsovo municipal district of the Moscow region:

• Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor and full holders of the Order of Glory;
• disabled persons with II and III degrees of restriction of the ability to work, as well as persons who have I and II disability groups established before January 1, 2004 without a conclusion on the degree of restriction of the ability to work;
• disabled since childhood, as well as families with disabled children;
• veterans, invalids and participants of the Great Patriotic War, military operations, as well as citizens who are subject to social guarantees and benefits of participants in the Great Patriotic War by legislation;
• persons exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant, the accident in 1957 at production association"Mayak" and dumping of radioactive waste into the Techa river and nuclear tests at the Semipalatinsk test site;
• persons who, as part of special risk units, were directly involved in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
• persons who have received or have suffered radiation sickness or become disabled as a result of tests, exercises and other work related to any types of nuclear installations, including nuclear weapons and space technology;
• persons awarded the titles "Honorary Citizen of the city of Odintsovo", "Honorary Citizen of the Moscow Region",

as well as individuals with permanent residence in the Odintsovo municipal district - in relation to one land plot located on the territory of the municipal formation, the urban settlement of Odintsovo, the Odintsovo municipal district of the Moscow region:

Full size from payment of land tax exempt:

• members of large families having in their composition three or more minor children, including those adopted and taken under guardianship (guardianship), as well as children enrolled in full-time education in educational institutions of any organizational and legal form, before the end of the training, undergoing military service upon appeal - until they reach the age of twenty-three;
• non-working pensioners by age: women - upon reaching 55 years old, men - 60 years old;
• family members of servicemen who have lost their breadwinner:

• persons eligible for early appointment labor pension on old age, dependent on which family members living together are disabled, having II and III degree of restriction of the ability to work, as well as I and II group of disability, established before January 1, 2004 without a conclusion on the degree of restriction of the ability to work ...

Reduce the amount of land tax they have a right:

At a rate of 50 percent from the accrued tax amount - employees of organizations and institutions financed from the budget of the municipal formation of the urban settlement of Odintsovo, the budget of the Odintsovo municipal district, if both spouses are employees of these organizations and institutions.

At a rate of 25 percent on the accrued tax amount - employees of organizations and institutions financed from the budgets of various levels, if both spouses are employees of organizations and institutions financed from the budgets of various levels.

Example:

An individual who is granted an exemption of 50% of the accrued tax amount owns a land plot with a cadastral value of 2,500,000 rubles, the tax rate for this plot is 0.3%.

In this case, the tax amount is calculated as follows:

It should be noted that in the settlement of Odintsovo, the privilege in the form of a decrease in the cadastral value of the land plot is not provided.

As we can see, the categories of persons eligible for benefits overlap, but there are also differences. Therefore, in order to find out if you belong to one of the categories of persons entitled to benefits and the term for submitting documents confirming the right to benefits to the tax authority, you must contact the representative body of the municipality at the location of the site.

Fines and penalties for late payment of tax

If you have not paid land tax, then tax office has the right to fine you. The amount of the fine is 20% from the unpaid tax amount.

Tax officers will not be able to prosecute you(impose a fine) if you have violated the terms of payment of the land tax, but managed to pay tax before drawing up the tax relevant tax evasion... Since the responsibility is established for non-payment (incomplete payment) of the tax. And you, albeit belatedly, paid the tax.

In addition, for each calendar day of delay in tax payment, you will be accrued penalties... They are calculated from the day following the last day when you were supposed to pay tax (due date for tax payment). The last accrual of penalties occurs on the day the tax is actually paid.

Penalty interest is calculated based on interest rate equal to 1/300 the current refinancing rate of the Central Bank during this period.

In accordance with part 5 of article 8 of Law N 1738-1 (with amendments and additions), the land tax for land occupied by the housing stock (state, municipal, public, cooperative, individual) is calculated at the rate of 3% of the land tax rates, but not less than 6 kopecks. for 1 sq. m of land in 1997 - 1998, at least 12 kopecks. - in 1999 and not less than 14.4 kopecks. - in 2000, according to clause 25 of Instruction No. 56, they centrally submit tax declarations (calculations) to state tax inspectorates and pay land tax to the organization of housing and communal services (directorate of a single customer), on the balance of which there is state, municipal housing stock and non-residential stock of the city ... Thus, the bodies of housing and communal services, on whose balance sheet is the state, municipal housing stock of the city, pay land tax for land occupied by these buildings in the amount of 3% of the established rates, but not less than 6 kopecks. for 1 sq. m of land in 1997 - 1998, not less than 12 kopecks. - in 1999 and not less than 14.4 kopecks. - in 2000
For land occupied by the city's non-residential fund, which is on the balance sheet of the communal services, land tax is paid at the full rates of the corresponding territorial economic zones of the city.
The bodies of housing and communal services submit to the tax inspectorate one consolidated tax declaration for all objects of taxation with the attachment to it of the table of form No. 3 (Instruction No. 56) on the calculated amounts of tax on lands occupied by state, municipal housing stock, as well as non-residential stock - separately for each residential and non-residential building, object, since they can be taxed at different rates due to their location in different zones of urban planning value of the city territory. If the objects of taxation are located in the territory served by several tax authorities, then a consolidated tax declaration is submitted to each of them for those objects of taxation that are located in the territory served by these tax authorities.
Example 1. The directorate of a single customer has 5 houses on its balance sheet, of which 3 are residential.
Territorial - economic zone of Moscow N 3.
The area of ​​the land plot occupied by residential buildings (3 residential buildings) is 500 sq. m (0.05 ha).
The area of ​​the land plot occupied by non-residential buildings (2 houses) is 300 sq. m (0.03 ha).
The rate of land tax in 2000 in territorially - economic zone N 3 is equal to 413,323.2 rubles / ha (172,218 x 2 x x 1.2).
You want to calculate the amount of land tax for 2000.
Calculation of land tax for 2000
1. Since the 3% land tax rate in 2000 (1 ruble 24 kopecks per 1 sq. M. Of land) is more than 14.4 kopecks. for 1 sq. m of land, then the amount of land tax under the housing stock is calculated as follows:
413,323.2 rubles / ha x 0.03 x 0.05 ha = 619 rubles. 98 kopecks

413,323.2 rubles / ha x 0.03 ha = 12 399 rubles. 70 kopecks
3. Total tax payable:
RUB 619 98 kopecks + 12 399 RUB 70 kopecks. = RUB 13,019 68 kopecks
Example 2. The directorate of a single customer has 11 houses on its balance sheet, of which 8 are residential.
Territorial - economic zone of Moscow N 63.
The area of ​​the land plot occupied by residential buildings (8 residential buildings) is 2800 sq. m (0.28 ha).
The area of ​​the land plot occupied by non-residential buildings (3 houses) is 900 sq. m (0.09 ha).
The land tax rate in 2000 in the territorial - economic zone N 63 is 13 387.2 rubles / ha (5578 x 2 x 1.2).
It is required to calculate the amount of land tax for 2000.
Calculation of land tax for 2000
1. Since the 3% land tax rate in 2000 (4 kopecks per 1 sq. M of land) is less than 14.4 kopecks. for 1 sq. m of land, then the amount of land tax under the housing stock is calculated as follows:
RUB 0.144 / sq. mx 2800 sq. m = 403 rubles. 20 kopecks
2. The tax on land occupied by non-residential fund is calculated as follows:
13387.2 rubles / ha x 0.09 ha = 1204 rubles. 85 kopecks
3. Total tax payable:
403 r 20 kopecks + 1204 rubles. 85 kopecks = RUB 1608 05 kopecks
The legislation does not provide for benefits for housing and communal services on land tax.
Signed to seal G. Rochev
06/21/2000 Tax Service Adviser

III rank "Financial newspaper", 2000, N 26