Russian Land Code establishes the concept of "land" in terms of the law.
For example, land is recognized part of the earth's surface, the boundaries of which are fixed and approved in appropriate order.
As practice shows, the largest number of questions arise at businessmen and directors of legal persons for the payment of land tax in the case of sale of land or a share.
According to the Tax Code of the Russian Federation are required to land taxpay organizations and companies that have land in the ownership or the right of perpetual use. The amount of land tax established in each municipality your.
The land tax should be payable from the date of state registration of ownership of land before the date of entry into the Unified State Register of rights, recording the right of the new owner on it.
At the same time, we must remember this caveat: if the rights to the land arose before the 15th of inclusive, the land tax for the month pays the new owner of the land. Otherwise, the payment of land tax imposed on the former owner (Russian Ministry of Finance Letter dated 08.09.06 № 03-06-01-02 / 36).
Taxpayers organization, according to para. 2, Art. 396 of the Tax Code, themselves calculate the amount of land tax at the end of the tax period (1 calendar year) and the amount of the corresponding advance payments. At the same time, the amount of tax is determined as a percentage of the tax base corresponding to the tax rate.
In cases where the regulatory actof the municipality set the reporting period - quarterly, taxpayers must calculate their advance payments on this tax at the end of the first, second and third quarters of this year. The amount of advance payment equal to 1/4 of the tax rate percentage of the cadastral value of land as of January 1 of the reporting year (Sec. 6, Art. 396 of the Tax Code).
Typically, municipalities charge different tax rates depending on the categories of land and their permitted use.
Tax base - the cadastral value of landarea as of January 1 of the year which is the tax period. If the acquisition of real estate to the buyer transferred ownership of the land, which is occupied by this property, the tax base must be determined in proportion to the ownership of the piece of land (p. 3 of Art. 392 of the Tax Code).
If buyers are several, the tax base is determined for each of them separately in proportion to the area of real estate.
At the end of the year the taxpayer shall pay to the budget the difference between the total amount of tax and the amount of advance payments, which it is paid quarterly.
The tax is paid on the location of the land.