Over 212 thousand people are taxpayers of transport tax from individuals, of which 2% are beneficiaries, over 84 thousand people are land tax payers, of which 12% are granted benefits in the form of deductions.

The amount of property taxes payable to the budget in 2009 amounted to 801.8 million rubles, of which the largest share falls on the transport tax - 81% (651.2 million rubles), on the share of the tax on property of individuals accounts for 14% (111 million rubles), 5% is the share of the calculated land tax (39.3 million rubles).

Receipts from individuals of property taxes in 2009 amounted to:

Transport tax - 442.2 million rubles, revenues increased by 19.9% ​​compared to 2008 (in 2008 - 369.7 million rubles);

Land tax - 26.3 million rubles, revenues increased by 15.5% compared to 2008 (20.5 million rubles in 2008). Land tax receipts from individuals account for 4.7% of total land tax receipts in 2009
year - 561.8 million rubles.

Transport tax

According to Article 14 of the Tax Code of the Russian Federation
(hereinafter - the Tax Code) transport tax refers to regional taxes. Tax rates for transport tax are established by the laws of the constituent entities of the Russian Federation within the limits established by the Tax Code.

In our region, the transport tax was introduced by the Law of the Kaliningrad Region "On Transport Tax".

Tax rates for the transport tax for the tax period of 2009 in accordance with the legislation on taxes and fees are established by the Law of the Kaliningrad Region.

Table No. 1

tax rate
(in rubles)

Passenger cars with engine power (from each horsepower):

up to 110.33 kW) inclusive

up to 147.1 kW) inclusive

up to 183.9 kW) inclusive

Motorcycles and scooters with engine power (per horsepower):

up to 20 l. with. (up to 14.7 kW) inclusive

over 20 liters. with. up to 35 l. with. (over 14.7 kW
up to 25.74 kW) inclusive

over 35 liters. with. (over 25.74 kW)

Buses with engine power (per horsepower):

up to 200 l. with. (up to 147.1 kW) inclusive

over 200 l. with. (over 147.1 kW)

Trucks with engine power (per horsepower):

up to 100 l. with. (up to 73.55 kW) inclusive

over 100 l. with. up to 150 l. with. (over 73.55 kW
up to 110.33 kW) inclusive

over 150 l. with. up to 200 l. with. (over 110.33 kW
up to 147.1 kW) inclusive

over 200 l. with. up to 250 l. with. (over 147.1 kW
up to 183.9 kW) inclusive

over 250 l. with. (over 183.9 kW)

Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (per horsepower)

Snowmobiles, snowmobiles with engine power (per horsepower):

up to 50 l. with. (up to 36.77 kW) inclusive

over 50 l. with. (over 36.77 kW)

Boats, motor boats and other water vehicles with engine power (per horsepower):

up to 100 l. with. (up to 73.55 kW) inclusive

Yachts and other motor-sailing vessels with engine power
(per horsepower):

up to 100 l. with. (up to 73.55 kW) inclusive

over 100 l. with. (over 73.55 kW)

Jet skis with engine power (per horsepower):

up to 100 l. with. (up to 73.55 kW) inclusive

over 100 l. with. (over 73.55 kW)

Information on the number of objects of taxation, including those subject to this benefit, as of 01.01.2010 is given in Table No. 2.

Table number 2

Name

amount

including 1993 and more

Cars up to 100 l/s

86489 – 69,94 %

Passenger cars from 101 l/s to 150 l/s

31911 – 44,34 %

Total passenger cars up to 150 l/s

118400 – 60,52 %

Total vehicles that are
objects of taxation for transport tax

It should be noted that if the vehicle was alienated in 2009, then the amount of tax will be calculated for the number of months during which this vehicle was registered to the taxpayer. In this case, the month of registration of the vehicle, as well as the month of deregistration of the vehicle is taken as a full month. In case of registration and de-registration of a vehicle within one calendar month, the specified month is taken as one full month.

For clarity, we give an example of calculating the transport tax payable for 2009. For an individual who owns a 1989 Audi 80 with engine power. with. the transport tax will be calculated according to the following formula: 18 rubles (tax rate) x 90 liters. s. (engine power) x 0.5 (benefits) \u003d 810 rubles. And the owner, for example, "Audi A6" in 2003 with power moved. with. no longer falls under this benefit, his transport tax will already be equal to 8,500 rubles (50 rubles x 170 hp).

It should be noted that, according to the law, in relation to passenger vehicles registered by individuals with an engine power of over 150 hp. with. benefits are not provided.

In addition, the Law of the Kaliningrad Region "On Transport Tax" exempts the following categories of citizens from paying tax:

Heroes of the Soviet Union, Heroes of the Russian Federation, citizens awarded the Order of Glory of three degrees, who have light vehicles;

categories of citizens exposed to radiation as a result of the Chernobyl disaster, in accordance with the Law of the Russian Federation "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster" who have passenger transport;

disabled people of groups I and II who have motorized wheelchairs and cars with an engine power of up to 100 horsepower;

According to the Tax Code, land tax must be paid by all organizations and individuals that own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or inherited land. But those who temporarily use the land with the permission of its owner or have taken the land on lease are not land tax payers.

The objects of taxation are land plots located within the boundaries of the municipality on whose territory the tax was introduced.

The tax base for calculating the land tax is defined as cadastral value land plots recognized as an object of taxation. The cadastral value of a land plot is determined in accordance with the land legislation of the Russian Federation. Tax base for each land tax payer – individual who is not an individual entrepreneur, determined by the tax authorities on the basis of information, which are submitted to the tax authorities by bodies that carry out cadastral registration, maintenance of the state real estate cadastre and state registration of rights to real estate and transactions with it.

For example, by the Decision of the City Council of Deputies of Sovetsk "On the Establishment of Land Tax", tax rates, depending on the permitted use of land plots, are set in the following amounts:

1) for the construction and operation of individual residential buildings - 0.15 percent;

2) for gardening, horticulture, personal subsidiary farming - 0.2 percent;

3) for the construction and operation of multi-apartment residential buildings - 0.3 percent.

Article 391 of the Tax Code, when calculating land tax, establishes a reduction in the tax base for certain categories of citizens.

So, Heroes of the Soviet Union, Heroes of the Russian Federation, full cavaliers of the Order of Glory, veterans and invalids of the Great Patriotic War, veterans and invalids of military operations, disabled persons with a III degree of limitation of the ability to work, as well as persons who have I and II groups of disability , established before January 1, 2004 without issuing a conclusion on the degree of restriction of the ability to work, are entitled to a reduction in the tax base by a tax-free amount in the amount of rubles. At the same time, the taxpayer is obliged to provide the tax authority at the location of the land plot with all the necessary documents that confirm the right to this benefit (certificate of a veteran of the Great Patriotic War, etc.).

It should also be noted that, according to Article 387 of the Tax Code, the representative bodies of municipalities are granted the right to establish tax benefits for land tax in their territories.

For example, by the Decision of the Council of Deputies of the Guryev urban settlement "On local taxes on the territory of the Guryev urban settlement", participants in the formation of the Kaliningrad region, labor veterans, disabled people of groups I, II, III, regardless of the degree of limitation of the ability to work, are exempt from taxation in the amount of 50% of tax amounts in respect of land plots acquired (provided) for personal subsidiary plots, gardening, horticulture or animal husbandry, summer cottages, as well as occupied by housing stock.

The amount of tax is calculated after the end of the tax period. The tax period for land tax is a calendar year. Thus, in 2010 the tax for 2009 is calculated. The land tax for 2010 will be calculated in 2011.

Taxpayers who are individuals pay tax and advance tax payments on the basis of a tax notice sent by the tax authority. The tax notice is sent by the tax authority to the taxpayer no later than 30 days before the due date for payment.

Some municipalities of the Kaliningrad region have established advance payments for individual taxpayers.

Thus, by the Decision of the Council of Deputies of the Ozersk urban settlement "On the establishment of land tax" for individuals paying tax on the basis of a tax notice, during the tax period (calendar year) one advance tax payment is established until November 15. The amount of the advance tax payment in this case is calculated as the product of the relevant tax base and one-half of the tax rate.

Thus, in 2009, Interdistrict Inspectorate No. 2 for the Kaliningrad Region sent tax notices to taxpayers-individuals who have objects of land taxation located on the territory of the Ozersky urban settlement in 2009 to pay advance payments for 2009 in the amount of half of the calculated amount of tax, as well as in 2010, tax notices were sent to pay the amount of tax for 2009, taking into account advance payments.

The land tax goes to the budget of the municipality.

Currently, in 52 municipalities of the region, the tax authorities have already calculated the land tax for 2009 for taxpayers-individuals, tax notices and payment documents PD (tax) have been sent, since the established deadline for paying land tax for taxpayers-individuals in these territories fell on dates until March 15th.

However, in the current year, local self-government bodies of municipalities of the Kaliningrad region have adopted and are still taking decisions both to reduce land tax rates for 2009 and change the deadline for paying land tax to a later one, and only to postpone the tax payment deadline.

In accordance with the current legislation on taxes and fees, starting from the date of entry into force of regulatory legal acts, the tax authorities have the right to immediately begin informing taxpayers about the changes made and proceed to recalculate the land tax, and in the event of an overpayment, to return the overpaid tax within the framework of the current legislation of the Russian Federation on taxes and fees.

On the basis of the effective decisions of councils of deputies of municipalities on the reduction of the land tax rate, the tax authorities will immediately start recalculating the land tax for 2009.

Thus, by the Decision of the Zelenograd urban settlement, the sizes of land tax rates were reduced in relation to:

- land plots acquired (provided) for personal subsidiary plots (from 0.3% to 0.03%),

– land plots acquired (provided) for horticulture, horticulture, dacha farming (from 0.3% to 0.15%);

as well as the tax payment deadline was changed: it was - no later than April 1, established - no later than September 1, but only for payment for 2009.

The decision of the Zelenograd urban settlement was published in issue 23 of the Volna newspaper dated 01/01/2001, therefore, it entered into force one month after the date of official publication, namely 04/28/2010.

Interdistrict No. 10 for the Kaliningrad region has already begun to recalculate the land tax for this municipality. In the event of an overpayment of tax on the basis of a written application by the taxpayer, the tax authority, within the framework of the current legislation of the Russian Federation on taxes and fees, is obliged to return the overpaid tax or set off the amount of the overpayment against other tax payments.

Also by the decision of the city council of deputies "Guards urban settlement" dated March 29, 2010 No. 14, published in the newspaper "New Life"
No. 27 of 01.01.01, the land tax rates were reduced from 0.3% to
0.2% in relation to land plots intended for placing houses of individual residential development and for placing objects of individual housing construction; as well as from 0.3% to 0.1% - in relation to land plots intended for personal subsidiary plots (household plots). At the same time, paragraph 9 of this decision provides that it applies to legal relations that arose from January 1, 2010. Thus, the reduced rate in respect of land plots with the above permitted use, located within the territory of the Gvardeisky urban settlement, will be applied by the tax authority when calculating the land tax for 2010 in 2011.

Next example. By the decision of the Council of Deputies "Nesterovskoye Urban Settlement" dated 01.01.01 No. 9 (published in the newspaper "Selskaya Nov" No. 20 dated 01.01.2001), the land tax rates for the tax period of 2010 were reduced to 0.25 percent - in relation to land plots:

Employed by housing stock and engineering infrastructure facilities
housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or provided for housing construction;

Provided for personal subsidiary farming, horticulture, horticulture or animal husbandry, as well as dacha farming.

Thus, the reduced rate will be applied by the tax authority in 2011 when calculating the land tax for 2010.

Another example. By the decision of the council of deputies of the municipal formation "City of Svetlogorsk", the deadline for paying land tax for taxpayers-individuals has been changed from March 15 to July 1. Thus, citizens whose land plots are located within the territory of the municipal formation "City of Svetlogorsk" still have more than a month to fulfill the obligation to pay land tax in a timely manner.

For clarity, we give examples of the calculation of land tax. So, in the city of Kaliningrad, the cadastral value of a land plot for individual housing construction on Brusnichnaya Street with an area of ​​720 sq. m. in 2008 amounted to rubles, while the tax rate for this category of land is 0.3%, therefore, the amount of land tax for 2008 amounted to 1,468.04 rubles. In 2009, the cadastral value of the plot changed upwards to 1 ruble, with the same tax rate of 0.3%, the amount of tax for 2009 amounted to 3,761.13 rubles per year.

In addition, in Kaliningrad extended a list of persons who are granted a deduction from the tax base in the amount of 10 thousand rubles. Added such categories as participants in the formation of the Kaliningrad region; citizens who resettled in Kaliningrad in the period before January 1, 1953 and resettled according to the organizational recruitment, who reached the age of 16 on the date of resettlement; labor veterans; heads of large families with five or more children; pensioners living alone over 60; other.

For example, also in the gardening and comradely society "Seagull", located in the Moskovsky district of the city of Kaliningrad, the cadastral value of a land plot for gardening with an area of ​​600 sq. m. in 2008 was equal to 210 rubles, with a tax rate of 0.3%, the amount of tax amounted to 63 kopecks. In 2009, the cadastral value changed to rubles, at the same tax rate, the amount of tax amounted to 960.80 rubles per year.

Department of the Federal Tax Service of Russia

in the Kaliningrad region

The regulation of the land tax is carried out by Ch. 31 "Land tax" of the second part of the Tax Code of the Russian Federation. In accordance with Art. 387 “General Provisions * Land tax is established by the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities, is put into effect and ceases to operate in accordance with the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities and is mandatory for payment on the territories of these municipalities.

In the federal cities of Moscow and St. Petersburg, the tax is established by the Tax Code of the Russian Federation and the laws of these subjects, put into effect and terminated in accordance with the Tax Code of the Russian Federation and the laws of these subjects, and is obligatory for payment in the territories of these subjects.

When establishing a tax, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg) determine tax rates within the limits established by Ch. 31 of the Tax Code of the Russian Federation, as well as the procedure and terms for paying tax.

When establishing a tax, regulatory legal acts of representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) may also establish tax benefits, the grounds for and procedure for their application, including the establishment of the amount of a tax-free amount for certain categories of taxpayers.

Consider the procedure for checking the land tax on the following elements.

1. Checking the subjects of taxation

In accordance with Art. 388 “Taxpayers* of the Tax Code of the Russian Federation, taxpayers are organizations and individuals who own land plots on the basis of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession.

Organizations and individuals are not recognized as taxpayers in relation to land plots that they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement.

2. Checking objects of taxation

When checking, it must be taken into account that, in accordance with Art. 389 "Object of taxation" of the Tax Code of the Russian Federation, land plots located within the boundaries of the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax is introduced, are recognized as the object of taxation.

Land plots are not recognized as an object of taxation;

Withdrawn from circulation in accordance with the legislation of the Russian Federation;

Limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects of the cultural heritage of the peoples of the Russian Federation, objects included in

World Heritage List, historical and cultural reserves, archaeological heritage sites;

Limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

From the forest fund lands;

Limited in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund.

3. Checking the tax base

When checking this element, you must be guided by Art. 390 “Tax base* of the Tax Code of the Russian Federation.

The tax base is formed as the cadastral value of land plots recognized as an object of taxation, determined in accordance with the land legislation of the Russian Federation.

In accordance with Art. 391 “The procedure for determining the tax base* of the Tax Code of the Russian Federation, the tax base is determined in relation to each land plot as its cadastral value as of January 1 of the year that is the tax period.

The tax base for a land plot located in the territories of several municipalities (in the territories of a municipality and federal cities of Moscow or St. Petersburg) is determined for each municipality (federal cities of Moscow and St. Petersburg). At the same time, the tax base in relation to the share of a land plot located within the boundaries of the corresponding municipality (federal cities of Moscow and St. Petersburg) is determined as a share of the cadastral value of the entire land plot proportional to the specified share of the land plot.

The tax base is determined separately in respect of shares in the common ownership of a land plot, in respect of which different persons are recognized as taxpayers or different tax rates are established.

Taxpayers-organizations determine the tax base independently on the basis of information from the state land cadastre on each land plot owned by them on the basis of ownership or the right of permanent (unlimited) use.

Taxpayers - individuals who are individual entrepreneurs, determine the tax base independently in relation to land plots used by them in business activities, on the basis of information from the state land cadastre on each land plot owned by them on the right of ownership, the right of permanent (unlimited) use or the right of life inherited possession.

The tax base for each taxpayer who is an individual is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities that maintain the state land cadastre, the authorities that register rights to real estate and transactions with it, and the authorities of municipalities.

The tax base is reduced by a tax-free amount of 10,000 rubles. per one taxpayer in the territory of one municipality (federal cities of Moscow and St. Petersburg) in respect of a land plot owned, permanent (unlimited) use or life-long inheritable possession of the following categories of taxpayers:

Heroes of the Soviet Union, Heroes of the Russian Federation, full cavaliers of the Order of Glory;

Disabled persons with III degree of limitation of the ability to work, as well as persons who have I and II disability groups established before January 1, 2004 without issuing a conclusion on the degree of limitation of the ability to work;

Disabled childhood;

Veterans and disabled veterans of the Great Patriotic War, as well as veterans and disabled combatants;

Individuals entitled to receive social support in accordance with the Law of the Russian Federation "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster", in accordance with the Federal Law of November 26, 1998 No. 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River and

in accordance with the Federal Law of January 10, 2002 No. 2-FZ “On social guarantees for citizens exposed to radiation due to nuclear tests at the Semipalatinsk test site”;

Individuals who, as part of special risk units, were directly involved in the testing of nuclear and thermonuclear weapons, the elimination of accidents at nuclear installations at weapons and military facilities;

Individuals who have received or 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.

The reduction of the tax base by a tax-free amount is carried out on the basis of documents confirming the right to reduce the tax base, submitted by the taxpayer to the tax authority at the location of the land plot.

The procedure and terms for the submission by taxpayers of documents confirming the right to reduce the tax base are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg).

If the amount of the tax-free amount exceeds the size of the tax base determined for the land plot, the tax base is assumed to be zero.

In accordance with Art. 392 "Features of determining the tax base in relation to land plots in common ownership" of the Tax Code of the Russian Federation, the tax base in relation to land plots in common shared ownership is determined for each of the taxpayers who are owners of this land plot in proportion to its share in common shared ownership .

The tax base for land plots in common joint ownership is determined for each of the taxpayers who own this land plot in equal shares.

If, upon the acquisition of a building, structure or other real estate, the acquirer (buyer) in accordance with the law or contract transfers the ownership of that part of the land

land plot occupied by real estate and 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 this land plot.

If several persons act as purchasers (buyers) of a building, structure or other immovable property, the tax base for the part of the land plot occupied by the immovable property and necessary for its use is determined for these persons in proportion to their share in the ownership right (in the area) to the said immovable property.

4. Checking the tax period

When organizing an audit, it must be remembered that, in accordance with Art. 393 “Tax period. Reporting period” of the Tax Code of the Russian Federation, a calendar year is recognized as a tax period. Reporting periods for taxpayers - organizations and individuals who are individual entrepreneurs are the first, second and third quarters of the calendar year.

When establishing a tax, the representative body of a municipal formation (legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg) has the right not to establish a reporting period.

5. Checking tax rates

When organizing an audit, it must be taken into account that, in accordance with Art. 394 "Tax rate" of the Tax Code of the Russian Federation, tax rates are established by regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:

* occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction;

b) 1.5% in relation to other land plots.

It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot.

6. Checking the order of calculation

When organizing an audit, it must be remembered that, in accordance with Art. 396 "Procedure for calculating tax and advance tax payments" of the Tax Code of the Russian Federation, the amount of tax is calculated after the expiration of the tax period as a percentage of the tax base corresponding to the tax rate.

Taxpayers-organizations calculate the amount of tax (the amount of advance tax payments) independently.

Taxpayers - individuals who are individual entrepreneurs, calculate the amount of tax (the amount of advance tax payments) on their own in relation to land plots used by them in entrepreneurial activities.

The amount of tax (the amount of advance tax payments) payable to the budget by taxpayers who are natural persons is calculated by the tax authorities.

The representative body of a municipal formation (legislative (representative) bodies of state power of the federal cities of Moscow and St. notifications.

The amount of the advance tax payment payable by a taxpayer - an individual who pays tax on the basis of a tax notice, is calculated as the product of the relevant tax base and the tax rate established by the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. in an amount not exceeding one second of the tax rate established:

a) 0.3% for land plots:

Assigned to agricultural lands or to lands within agricultural use zones in settlements and used for agricultural production;

Occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of a share in the right to a land plot attributable to an object that is not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or acquired (provided) for housing construction;

Acquired (provided) for personal subsidiary farming, gardening, horticulture or animal husbandry, as well as dacha farming;

b) 1.5% in relation to other land plots

in case of establishment of one advance payment and one third of the tax rate in case of establishment of two advance payments.

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 and the amounts of advance tax payments payable during the tax period.

Taxpayers, in respect of which the reporting period is defined as a quarter, calculate the amount of advance tax payments after the first, second and third quarters of the current tax period as one fourth of the corresponding tax rate of interest given to the cadastral value of the land plot as of January 1 of the year that is the tax period .

In the event of the occurrence (termination) of the taxpayer during the tax (reporting) period of the right of ownership (permanent (unlimited) use, lifetime inheritable possession) to a land plot (its share), the calculation of the amount of tax (the amount of advance tax payment) in respect of this land plot is made taking into account the coefficient determined as the ratio of the number of full months during which the given land plot was owned (permanent (unlimited) use, life-long inheritable possession) of the taxpayer, to the number of calendar months in the tax (reporting) period, unless otherwise provided by this articles.

In this case, if the occurrence (termination) of these rights occurred before the 15th day of the corresponding month inclusive, the month of the occurrence of these rights is taken as a full month. If the occurrence (termination) of these rights occurred after the 15th day of the corresponding month, the month of termination of these rights is taken as a full month.

In relation to a land plot (its share) that has passed (has passed) by inheritance to an individual, the tax is calculated starting from the month in which the inheritance was opened.

The representative body of a municipal formation (legislative (representative) bodies of state power of the federal cities of Moscow and St. Petersburg) when establishing a tax has the right to provide for certain categories of taxpayers the right not to calculate and not pay advance tax payments during the tax period.

The bodies that maintain the state land cadastre and the bodies that carry out state registration of rights to real estate and transactions with it submit information to the tax authorities.

The bodies that maintain the state land cadastre and the bodies of municipal formations annually before February 1 of the year that is the tax period are required to report to the tax authorities at their location information on land plots recognized as an object of taxation as of January 1 of the year that is the tax period.

Information is submitted by the bodies maintaining the state land cadastre, the bodies carrying out state registration of rights to real estate and transactions with it, and the bodies of municipalities in the forms approved by the Ministry of Finance of the Russian Federation.

According to the results of the state cadastral valuation of land, the cadastral value of land plots as of January 1 of the calendar year shall be brought to the attention of taxpayers in the manner determined by the Government of the Russian Federation, no later than March 1 of this year.

With regard to land plots acquired (provided) in ownership 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 (the amount of advance tax payments) is made taking into account the coefficient 2 during the three-year construction period starting from from the date of state registration of rights to these land plots up to the state registration of rights to the constructed real estate object. In case of completion of such housing construction and state registration of rights to the constructed real estate object before the expiration of the three-year construction period, the amount of tax paid for this period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax and is subject to offset (refund) to the taxpayer in the generally established okay.

In relation to land plots acquired (provided) in ownership 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 (the amount of advance tax payments) is made taking into account the coefficient 4 for a period exceeding three years. construction period, up to the date of state registration of rights to the constructed property,

In relation to land plots acquired (provided) in ownership by individuals for individual housing construction, the calculation of the amount of tax (the amount of advance tax payments) is made taking into account the coefficient 2 after 10 years from the date of state registration of rights to these land plots up to state registration rights to the constructed property.

7. Checking the order and terms of payment

When organizing an audit, it must be taken into account that, in accordance with Art. 397 “Procedure and terms for payment of tax and advance tax payments” of the Tax Code of the Russian Federation, tax and advance tax payments are payable by taxpayers in the manner and within the time limits established by the regulatory legal acts of the representative bodies of municipalities (the laws of the federal cities of Moscow and St. Petersburg).

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

The tax and advance tax payments are paid to the budget at the location of the land plots recognized as the object of taxation.

Taxpayers" who are natural persons pay tax and advance tax payments on the basis of a tax notice sent by the tax authority.

In accordance with Art. 398 "Tax Declaration" of the Tax Code of the Russian Federation, taxpayers - organizations or individuals that are individual entrepreneurs and use land plots belonging to them on the right of ownership or on the right of permanent (unlimited) use in entrepreneurial activities, after the expiration of the tax period, submit a declaration to the tax authority at the location land plot.

Taxpayers - organizations or individuals who are individual entrepreneurs, using the land plots belonging to them on the right of ownership or on the right of permanent (perpetual) use in entrepreneurial activities, paying advance tax payments during the tax period, upon the expiration of the reporting period, submit an appropriate declaration to the tax authority at the location of the land.

Tax declarations on tax are submitted by taxpayers no later than February 1 of the year following the expired tax period.

Calculations of the amounts of advance tax payments are submitted by taxpayers during the tax period no later than the last day of the month following the expired reporting period.

Taxpayers classified as the largest taxpayers submit tax declarations (calculations) to the tax authority at the place of registration as the largest taxpayers.

8. Verification of benefits and grounds for their use by the taxpayer

When organizing the verification of benefits and grounds for their use in the cases provided for and on the basis of Art. 395 "Tax benefits" of the Tax Code of the Russian Federation are exempt from taxation:

a) organizations and institutions of the penitentiary system of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions;

b) organizations - in relation to land plots occupied by state public roads;

c) religious organizations - in relation to their land plots, on which buildings, structures and structures of religious and charitable purpose are located;

d) the following organizations:

All-Russian public organizations of the disabled (including those created as unions of public organizations of the disabled), among whose members the disabled and their legal representatives make up at least 80%, in relation to the land plots used by them to carry out their statutory activities;

Organizations whose charter capital consists entirely of contributions from the indicated all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%, in relation to land plots used by them for production and (or) sale of goods (with the exception of excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of the disabled), works and services (with the exception of brokerage and other intermediary services );

Institutions whose sole owners of property are the indicated all-Russian public organizations of the disabled - in relation to the land plots used by them to achieve educational, cultural, health-improving, physical culture and sports, scientific, informational and other purposes of social protection and rehabilitation of disabled people, as well as for providing legal and other assistance to the disabled, disabled children and their parents;

e) organizations of folk arts and crafts - in relation to land plots located in places of traditional existence of folk arts and crafts and used for the production and sale of products of folk arts and crafts;

f) 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 - in relation to land plots used to preserve and develop their traditional way of life, management and crafts;

g) organizations - residents of a special economic zone - in relation to land plots located in the territory of a special economic zone, for a period of five years from the moment the right of ownership to each land plot arises.

Taxpayers entitled to tax benefits must submit documents confirming such a right to the tax authorities at the location of the land recognized as an object of taxation.

In the event of occurrence (termination) of taxpayers during the tax (reporting) period of the right to a tax benefit, the calculation of the amount of tax (the amount of advance tax payment) in respect of the land plot for which the right to a tax benefit is granted is made taking into account the coefficient defined as the ratio the number of full months during which there is no tax benefit, to the number of calendar months in the tax (reporting) period. In this case, the month of the emergence of the right to a tax benefit, as well as the month of termination of the said right, is taken as a full month.

INCREASING THE EFFICIENCY OF LAND TAX ADMINISTRATION AS A FACTOR OF STRENGTHENING THE FINANCIAL INDEPENDENCE OF LOCAL SELF-GOVERNMENT

Mezentsev G.V.
Financial University under the Government of the Russian Federation

INCREASE OF EFFICIENCY OF TAX ADMINISTRATION OF THE LAND TAX AS A FACTOR OF FINANCIAL INDEPENDENCE OF LOCAL SELF-GOVERNMENT

Mezentsev G.V.
Financial University under the Government of the Russian Federation

Bibliographic link to the article:
Mezentsev G.V. Increasing the efficiency of tax administration of land tax as a factor in strengthening the financial independence of local government // Economics and management of innovative technologies. 2013. No. 12 [Electronic resource]..02.2019).

“Most importantly, the municipalities must become wealthy in the full sense, and above all financially,” Vladimir Putin voiced this task at a meeting with participants in the All-Russian Congress of Municipalities on November 8 this year.

The solution of such an urgent problem requires a change not only in budget legislation to fix the sources of income for local budgets, but also to expand the powers of local governments to manage the elements of taxes sent to municipalities.

The order of distribution of tax revenues provided for by the current legislation can be considered as limiting the economic activity of public legal entities.

Land tax is one of the most important sources of revenue generation for local budgets. All funds collected from this tax are directed to the budget of the municipality in whose territory the land is located.

The land tax, in comparison with another local tax - the tax on the property of individuals, brings % more to the budgets of municipalities (according to data for 2011)

The territorial divisions of the Federal Tax Service annually until February 1 of the year that is the tax period receive from local governments information on land plots recognized as objects of taxation, in accordance with Art. 389 of the Tax Code of the Russian Federation. The obligation to provide this information is assigned to the municipal authorities, clause 9.2 of Art. 85 of the Tax Code of the Russian Federation.

Table number 1. Number of land plots recorded in the database of tax authorities 2009-2011

The indicator "Growth rate" shows the % change in the number of land plots in the base year in relation to the previous one.

According to Table No. 1, there is an increase in the number of objects of taxation for land tax - from 2009 to 2011, the number of land plots registered by tax authorities increased by 13.6%. Number of land plots of organizations from 2009 to 2011 increased by 26.5%, and individuals increased by only 12.9%.

Despite the fact that the number of land plots of organizations in the total volume of objects of land tax taxation is not significant enough, their percentage in the total volume of land plots is growing (in 2009 - 4.9%, 2010 - 5.3%, 2011 - 5.5%) . The increase in the number of land plots in the databases of the tax authorities is associated not only with their actual increase, but also with the registration of previously used, but not properly registered land plots. In order to improve the efficiency of tax administration of local taxes, it is necessary to develop the mechanisms provided for by the Federal Law of the Russian Federation of June 30, 2006 No. 93-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on the Issue of Simplified Registration of Citizens’ Rights to Certain Real Estate Objects” which entered into force on September 1, 2006.

Table No. 2. The amount of tax payable to the budgets of municipalities

The "Growth Rate" indicator shows the % change in the amount of tax payable to the budget of the base year in relation to the previous one.

From 2009 to 2011 the amount of land tax payable to the budget increased by 36.8%. Over the same period, the increase in the amount of tax on legal entities increased by 33%, and on individuals - by 66.9%. It should be noted that despite the low percentage of the number of land plots of organizations recorded by the tax authorities, the amount payable from legal entities for land tax in relation to the total amount was 88.8% in 2009, 87.9% in 2010, in 2011 - 86.3%. The decrease in interest is due to the outstripping growth rate of the amount payable by individuals.

Table No. 3. Average interest rate on land tax in 2011

*- the cadastral value of land plots of legal entities is taken taking into account benefits.

According to table No. 3, it can be seen that the amount of land tax payable by individuals is less not only due to the fact that the cadastral value of land plots of individuals is 31.9% of the total cadastral value for land tax, but also with a significantly lower percentage land tax rate.

In order to review the performance in 2011. tax authorities that impose land tax on individuals with the efficiency of the accounting departments of organizations, consider table No. 4.

Table 4. Number of land plots for which in 2011 calculated (submitted for payment) land tax.

1. Number of land plots recorded in the databases of tax authorities, units
2. Number of land plots in respect of which the land tax has been calculated (submitted for payment), units
3. Ratio 2 to 1, %

In accordance with Art. 396 of the Tax Code of the Russian Federation, organizations calculate the land tax on their own, and for individuals, this action is performed by the territorial division of the Federal Tax Service. The efficiency of land tax calculation is 7.9% higher for tax authorities. The overall burden on businesses has reached a high level, and it forces taxpayers to actively seek ways to evade taxation. In this regard, the Inspectorates of the Federal Tax Service of Russia need to pay special attention to the calculation of land tax by enterprises that show low financial results of their activities.

It is necessary to resolve problems in ensuring the accounting of land plots and the transfer of information about them to the Federal Tax Service. Currently, there is a situation where tax authorities, in order to obtain information for calculating property taxes, enter into agreements with the Civil Registry Offices and other executive authorities of the constituent entities of the Russian Federation. It is necessary to ensure the provision of complete and comprehensive information necessary for the calculation of tax by the municipal authorities, which is already provided for in clause 9.2 of Art. 85 of the Tax Code of the Russian Federation.

By attracting to the taxation of land plots for which there is no information on the cadastral value in the state real estate cadastre due to the lack of information on the permitted use, and the category of these land plots and land plots on which apartment buildings and other real estate objects that are part of such houses are located property, the territorial bodies of the Federal Tax Service, with the support of local self-governments, will be able to increase the efficiency of land tax administration and ensure an increase in the revenue side of the budgets of municipalities.

Bibliographic list

1. Vasyanina E.L. Some problems of regulation of interbudgetary relations under the legislation of the Russian Federation and in the practice of Russian courts / Taxes, 2012. No. 6.
2. Osipova E.S. Analysis of the practice of forming the tax and budgetary potentials of the Russian Federation / Taxes, 2012. No. 1.

INTRODUCTION

The standard of living of the population living within the territory of the municipality largely depends on the efficiency of local governments receiving their own income. The issues of formation of revenue items of local budgets have always been of a practical nature, since the level of expenses that a municipality can make without prejudice to meet the needs of its residents directly depends on their solution. In connection with this, the level of collection of land tax to local budgets of goals increases the .

The main goals of land taxation include the formation of the revenue side of local budgets, stimulation of rational use of land, improvement of soil fertility, alignment of socio-economic conditions of management on lands of different quality, ensuring the development of infrastructure in settlements, the formation of special funds for financing these activities, development and protection of land.

Land tax occupies a special place in the tax system of the Russian Federation. Despite the relatively low share of land tax in the total revenue, it acts as an important source of local budgets. The absence of an economically justified principle for the formation of a tax rate that reflects differences in the location and fertility of land plots, as well as a decrease in privileged categories of persons, a significant increase in the cadastral value of land, and the lack of effective incentives for the efficient use of land have created significant tension in society. All this caused numerous litigations, including in relation to the cadastral value of individual plots, as well as the differentiation of rates for zones of different urban development value. The aggravated situation requires a deep study of the land tax, its formation, changes, and the determination of the socio-economic significance for the population and the local budget. It is also necessary to identify and analyze the most optimal ways of developing the land tax in order not to aggravate the current situation. In this connection, the chosen topic is relevant.

The purpose of the thesis is to study the directions for improving the system of tax administration of land tax.

1. Study the existing legislation in the field of land tax.

2. To give an analysis of the land tax administration system in the Republic of Belarus.

3. Identify problems in the land tax administration system.

The object of research is the system of tax administration.

The subject of the study is the processes associated with the administration of land tax.

Research methods. In the course of the study, empirical methods were used - the study of documentation, theoretical methods - inductive and deductive methods of generalization of data obtained empirically, statistical methods.

The theoretical and methodological basis of the study was the works of domestic authors such as S.A., Bogolyubov, V.F. Tarasova, B.V. Erofeeva, V.G. Pankova, Yu.A. Krokhina, Yu.F. Kvashi, I.M. Alexandrova, A.V. Petrova, S.P. Kavelina and others.

The thesis consists of an introduction, 3 chapters, a conclusion, a list of references.

Chapter 1 Theoretical Aspects of Land Tax Administration

1.1 The concept of tax administration

Recently, the term "tax administration" has been used in the acts of the authorities, literature in relation to the field of taxation. However, there is no statutory definition of this term in legal acts. An analysis of the use of the above term allows us to conclude that there is no single approach among scientists and practitioners. In one case, tax administration refers to the activities of tax authorities, in the other - the procedure for calculating and paying taxes, and sometimes - any activity related to the taxation system. It should be borne in mind that it is tax administration that influences the goals and priorities in the work of tax authorities, their system and internal organization, and therefore, first of all, it is necessary to determine its essence.

There are different points of view on the concept of "tax administration" in the literature. So, according to A.V. Ivanov, tax administration in a broad sense is understood as a system of measures carried out by the Government of the Russian Federation and other federal executive bodies aimed at optimizing the tax component of the revenue part of the consolidated budget of Russia. At the same time, the following fall into the system of tax administration measures: - planning the volume of tax revenues to the budget; - preparation of federal programs for a unified financial and tax policy of the Russian Federation;

Preparation within the framework of the legislative initiative of the Government of the Russian Federation of draft federal laws on taxes and taxation; - direct control over the receipt of taxes on budgetary accounts; - collection of arrears, bringing to responsibility for tax violations (tax administration in the narrow sense) [ 15 ].

A similar definition of this term is given in the Great Explanatory Dictionary of Tax Terms and Norms, in which tax administration is interpreted, firstly, as a system for managing the tax process as a whole (in a broad sense), and secondly, as managing the activities of tax authorities to exercise tax control and tax collection (in the narrow sense).

However, M.Yu. Orlov under tax administration understands the activities of authorized authorities related to the implementation of the functions of tax control and prosecution for tax offenses of the perpetrators, since these functions fully implement the administrative powers of tax controllers[27].

Unlike the above points of view, A.Z. Dadashev and A.V. Lobanov understand tax administration, first of all, as an organizational and managerial system for the implementation of tax relations, including "a set of forms and methods, the use of which is designed to ensure tax revenues to the budget system of Russia" .

Consider the following administrative and legal categories, such as "administration", "public administration", the understanding of which will serve as the basis for defining the concept of "tax administration".

The word administration corresponds to the Latin "leadership", "management". Henri Fayol (representative of the school of administrative management) argued that to administer means to foresee, organize, dispose and control. In the American Encyclopedia, public administration is defined as "all activities aimed at implementing the decisions of the government."

In Russian literature, "administration" is understood as what the administration, administrators do (bodies or a set of persons who manage, direct the actions of people), i.e. management, people management. Thus, the meaning of the word "administration" in Russian fully corresponds to the word "management".

In the science of management, the term "management" is understood as a continuous process of influencing the object of management (personality, team, technological process, enterprise, state) to achieve optimal results with the least expenditure of time and resources. At the same time, depending on the characteristics of the managed relations, the main types of management are distinguished: social, ideological, state, economic [ 28 ].

Public administration (public administration), unlike other types of administration, regulates socio-economic relations in society on the basis of various kinds of regulations, and also manages the government bodies themselves.

Public administration is implemented in the relationship of state bodies among themselves and various kinds - non-state actors. “These public relations are formed both within the state apparatus itself (intraorganizational, within the apparatus), and at the junction of the relations “state - civil society” (“external” relations)”.

Based on the foregoing, it can be argued that tax administration is part of the state's management system of tax relations.

In accordance with Article 2 of the Tax Code of the Russian Federation, tax relations include relations on the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of exercising tax control, appealing against acts of tax authorities, actions (inaction) of their officials and bringing to justice responsibility for committing a tax offense. [ one ]

In the science of financial law, tax legal relations are understood as public financial relations regulated by the norms of tax law arising from the establishment, implementation and collection of taxes from individuals and organizations.

Therefore, one should agree with the opinion of M.Yu. Orlov, that the relations on establishing, introducing and collecting taxes and fees do not belong to managerial relations, therefore they should not be included in the concept of tax administration.

Management activities on behalf of the state can only be carried out by bodies of administrative jurisdiction, in the field of taxation such bodies are tax authorities, and when goods are moved across the customs border of the Russian Federation - the federal executive body authorized for control and supervision in the field of customs - customs authorities that use the rights and obligations of tax authorities to levy taxes in accordance with the customs legislation of the Russian Federation, the Tax Code of the Russian Federation, and other federal laws on taxes. It is these bodies, on behalf of the state, that are participants in relations arising in the process of tax control, appealing against acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense. Thus, it can be argued that in their activities the functions of public administration or tax administration are practically implemented, and tax administration is a kind of public administration implemented in a certain area - in the field of taxation.

Administrative activity, or administration (management), involves the performance of general functions. This is an analysis of the situation - the study of the state of affairs, ongoing processes in society; forecasting - substantiation of prospects, development of a management strategy and anticipation of its results; programming - the development of specific action programs; regulation - the establishment of a certain legal regime of a particular activity; organization - determination of structures and personnel for the implementation of tasks; coordination - harmonization of all actions or efforts; control - checking the compliance of the results with the set goals.

Thus, tax administration should be understood as a system of state management of tax relations, including the implementation of tax control and work with tax debts, the provision of information services to taxpayers, as well as bringing to responsibility for tax offenses the perpetrators, consideration of complaints against acts of tax authorities, actions (inaction) ) their officials and direct management of the system of tax authorities.

The purpose of tax administration is to ensure full and timely control over the payment of taxes and fees by taxpayers in accordance with tax legislation.

Tax administration has the following functions: planning, accounting, control and regulation. Each of the functions uses its own forms, methods and techniques to achieve the tasks assigned to it, i.e. your toolkit.

The foregoing allows us to conclude that tax administration is an activity of an executive-administrative type, carried out by government bodies on the basis of and in pursuance of the law.

Shortcomings in the administration of taxes lead to an increase in tax offenses, a decrease in tax revenues to the budget and an imbalance in the actions of authorized state bodies.

Based on the results of the control event "Checking the effectiveness of the administration of land tax by tax authorities, as well as their interaction with territorial divisions of federal executive authorities and local governments in the Moscow and Ryazan regions in 2012-2013," systemic problems and shortcomings in terms of land legal relations were identified, including the lack of a unified approach to the state cadastral valuation of land and to the determination of tax rates depending on the type of land use and the grounds for tax benefits. The check also showed that the municipalities do not carry out proper accounting of land plots, their area and boundaries, as well as control over how and by whom they are used.

By decision of the Board, a submission was sent to the Department of the Federal Tax Service of Russia for the Moscow Region and an information letter to the Government of the Russian Federation, according to which the Ministry of Economic Development of Russia and the Ministry of Finance of Russia were instructed to consider the proposals of the Accounts Chamber and take the necessary measures.

In accordance with the instructions of the Government, the Ministry of Economic Development, together with the Ministry of Finance, considered the proposals of the Accounts Chamber and provided information on their implementation.

One of the proposals of the Accounts Chamber was aimed at improving the procedure for determining the cadastral value of land plots in terms of taking into account the financial capacity of taxpayers to pay land tax.

According to the Ministry of Economic Development, in order to improve the methodological approach to determining the cadastral value, it is necessary to amend the federal valuation standard “Determining the cadastral value”, which contains general requirements for determining the cadastral value, as well as approve guidelines on the state cadastral valuation, detailing the procedures for determining the cadastral value. In order to develop proposals for the content of changes to the federal standard and guidelines, work is currently underway with the involvement of representatives of Rosreestr, as well as experts representing consumers of valuation services, performers of work to determine the cadastral value, self-regulatory organizations of appraisers and the scientific community.

One of the proposals of the Accounts Chamber concerns the need to transfer land shares, expressed in ballo-hectares, to the actual size of the land area for calculating the land tax. Currently, agricultural land plots that are in shared ownership, when the shares are expressed in points, are excluded from taxation, since it is impossible to determine the cadastral value of a share of such a land plot.

According to the Ministry of Economic Development, this situation can be overcome by amending the tax and land laws that encourage right holders to recalculate land shares, or give tax authorities the authority to recalculate the size of shares without the participation of right holders. This issue is currently being worked out by the Ministry of Agriculture together with the Ministry of Economic Development of Russia.

Regarding the proposal of the Accounts Chamber to establish deadlines for the implementation of the instructions of the land supervision authorities, as well as responsibility for their failure to comply, it is reported that the order of the Ministry of Economic Development of December 26, 2014 approved the form of the instruction to eliminate the identified violation of the requirements of the legislation of the Russian Federation, which indicates the deadlines for eliminating violations . In addition, the Federal Law of March 8, 2015 No. 46-FZ "On Amendments to the Code of the Russian Federation on Administrative Offenses" regulates the issues of administrative responsibility for land offenses. In particular, the law introduces fines for non-fulfillment and repeated non-fulfillment of the instructions of the State Land Inspector within the prescribed period.

According to the Accounts Chamber, the Government's order has not been fully executed. Its execution remains under the control of the Accounts Chamber until December 31, 2015.

As part of the execution of the submission of the Accounts Chamber Federal Tax Service for the Moscow Region the following measures have been taken:

In order to determine a complete list of land plots, the rights to which are registered with the administration of the Krasnogorsk district of the Moscow region, measures were taken to obtain information about registered rights in the territorial department of the Rosreestr Office for the Moscow Region.

The Federal Tax Service of Russia for the city of Krasnogorsk, Moscow Region, together with representatives of the administration of the Krasnogorsk District, conducted an inventory of land plots entered in the register of municipal property and their actual users.

In addition, the administration of the Krasnogorsk municipal district of the Moscow region provided information on the registration of the right of permanent (unlimited) use of land under an administrative building and for parking and providing driveways. Rights registered in 2015. Thus, the issue of reporting by the administration of the Krasnogorsk municipal district of the Moscow region can be considered in 2016.

In relation to land plots that are municipal property, the tax authorities do not have complete information on the number of such land plots, as well as information on the actual users and the grounds for the emergence of the right to use possession.

The performance was fully executed and removed from control.