The Land Code of Russia establishes the concept of "land" in terms of law.
Thus, a part of the earth's surface is recognized as a land plot, the boundaries of which are fixed and approved in the appropriate order.
As practice shows, the greatest number of questions arise for entrepreneurs and managers of legal entities when paying land tax in the event of the sale of a land plot or its share.
According to the RF Tax Code, land tax is obligedPay organizations and enterprises that have land plots in property or on the right of unlimited use. The amount of land tax is fixed in each municipal entity.
The land tax must be paid from the moment of state registration of the ownership right to the site until the day of entering into the Unified State Register of Rights, a record of the right of the new owner to it.
In this case, you need to remember about this nuance: If the rights to the land plot have arisen before the 15th day inclusive, the land tax for this month is paid by the new owner of the land plot. Otherwise, the payment of land tax is borne by the former owner (Letter No. 03-06-01-02 / 36 of the Ministry of Finance of the Russian Federation of 08.09.06).
Taxpayers-organizations, according to paragraph 2 of Art. 396 of the Tax Code, they calculate the amount of land tax at the end of the tax period (1 calendar year) and the amount of the corresponding advance payments. In this case, the amount of tax is defined as the percentage of the tax base corresponding to the tax rate.
In those cases, if the normative actThe municipal formation is set to the reporting period - the quarter, taxpayers should calculate their advance payments for this tax after the first, second and third quarters of this year. The amount of advance payments is equal to 1/4 of the tax rate of the percentage share of the cadastral value of the land plot as of January 1 of the reporting year (paragraph 6 of Article 396 of the Tax Code of the Russian Federation).
As a rule, municipalities establish different tax rates depending on the categories of land and their permitted use.
Tax base - cadastral value of landPlot as of January 1 of the year, which is the tax period. If the ownership of a part of the land plot that is occupied by this property passes through the purchase of the property to the buyer, the tax base should be determined proportionally to the share in the ownership of this part of the land plot (clause 3 of Article 392 of the Tax Code of the Russian Federation).
If there are several property buyers, the tax base is determined for each of them separately in proportion to the share in the area of real estate.
At the end of the year, the taxpayer pays to the budget the difference between the total amount of tax and the amounts of advance payments that he paid quarterly.
The tax is paid at the location of the land plot.