Local taxes and fees are imposed by which authorities? Local taxes and fees in the Russian Federation

The legislation of the Russian Federation provides for federal, regional and local taxes. Their crediting should be carried out in the appropriate budget. A significant role for the financial system of the state as a whole, as well as specific regions and municipalities, is played by local taxes. Who installs them? What are the features of their calculation and payment to the budget?

Who introduces local taxes?

Local taxes and fees in the Russian Federation are established by the relevant Code, as well as regulatory acts of municipalities - administrative-territorial units of self-government. They are obligatory for payment to the budget by subjects of commercial and other legal relationships, unless otherwise regulated by law. Local taxes and fees are introduced, as well as cease to operate, therefore, at the federal level, but their necessary detail can be fully implemented by municipal authorities. What exactly can be specified by local structures? In accordance with the provisions of the Tax Code, municipalities have the right to regulate:

- the value of the rates;

- the procedure for payment of fees;

- the timing of transfer of taxes to the treasury.

However, such detailing is applicable only if provisions relevant to these items are not fixed in the Code. Regional and local taxes and fees not provided for by the relevant federal legal act can not be established. However, the Code can define special taxation regimes, as well as the procedure for their collection.

Local taxes in cities of federal subordination

Some specificity with regard to the corresponding budgetary obligations is inherent in Moscow, St. Petersburg and Sevastopol. The fact is that these cities are in federal subordination. Thus, while local taxes and fees are introduced throughout the rest of Russia by municipalities, in Moscow, St. Petersburg and Sevastopol, corresponding payments are established in acts that have a regional status.

What taxes are local?

In the legislation of the Russian Federation, the following types of payments are identified:

- land tax;

- Property tax levied on individuals.

Let's consider the specifics of both taxes in more detail.

Land tax

The land tax is regulated by Chapter 31 of the Tax Code. We study the most noteworthy provisions of this source of law that are relevant to the collection in question.

The land tax is paid only by those subjects of legal relations that operate on the territory of a particular municipality. Taxpayers in this case can be:

- physical persons;

- IP;

- organization.

The criterion determining the occurrence of the obligation to pay the relevant fee to the budget by the said entities is the availability of land holdings in the ownership or in perpetual use. As for the plots that belong, for example, to Mutual Funds - the taxpayer is a management company. The fee is paid at the expense of the assets held by the fund.

The land tax of the organization, physical persons and IP should not be paid, which are used by the rightful use of the sites on an urgent basis, or by way of rent. They can not be recognized as objects of taxation:

- Plots that are legally removed from circulation;

- Territories on which particularly valuable cultural heritage objects are located, including those included in the relevant international list;

- sites on which historical and cultural reserves are located, as well as objects of archaeological heritage;

- territories included in the forest fund;

- Plots on the territory of which state-owned water bodies are located in the corresponding fund.

Tax base for land collection

The base for the type of collection in question is defined as the cadastral value of the plot as of the beginning of the year, which is the tax period. If the territory is registered with the Rosreestr within a year, the corresponding base is calculated on the basis of the cadastral value of the object at the time of registration at the designated office.

It should be noted that organizations should determine the size of the tax base independently. The source for obtaining the relevant indicators should be information included in the state cadastre of real estate. Each site owned by the organization or used on an ongoing basis should be part of the tax base . Similarly, IP must also determine the relevant indicator on its own - in respect of the sites involved directly in business. The source of the data will also be the state cadastre.

In turn, taxes of the local budget in the form of land taxes payers in the status of natural persons should not be calculated independently. For them, this work is carried out by the territorial structures of the Federal Tax Service on the basis of information provided through interdepartmental interaction by Rosreestr.

Tax and reporting periods for land tax

Local taxes and fees are introduced, as we noted above, at the level of federal legislation. He also determines the key characteristics of the relevant budgetary obligations. In particular - tax and reporting periods. For land collection, the tax period is a calendar year. Reporting - several: 1 quarter, half year, as well as the first 9 months. But they are effective only for taxpayers-organizations. Fizlitsa can not pay attention to this characteristic. As in the case with many other taxes and fees provided for by the legislation of the Russian Federation, municipal authorities or relevant structures in cities of federal significance have the right not to fix the relevant periods.

Rate for land tax

In turn, the rate for which local taxes and fees are levied is established by the municipality. Or, in the case of Moscow, St. Petersburg and Sevastopol, the legislative body of the city's federal authority. However, at the level of the Tax Code, its maximum values can be fixed.

So, for example, the rate in question can not be more than 0.3% for the following categories:

- those that are referred to the territories used for agriculture;

- those used in the composition of the housing stock;

- those on which the components of the engineering infrastructure related to the housing and communal complex are located (not including the proportion of plots that do not belong to the housing stock and to the relevant facilities);

- used for summer cottage management;

- involved for defense needs and limited, by virtue of the provisions of the law, in circulation.

The rate can not be more than 1.5% for other types of sites.

Land tax in Moscow municipalities

Regarding the definition of the land tax parameter under consideration in the territories of Moscow, in a number of cases a somewhat different procedure may operate. Local taxes and fees in the share of the budget of the Russian capital are many, but the Moscow authorities have the right to allow the corresponding payments to be paid to municipal structures that are formed on the territory of the city. This may be accompanied by the establishment of differentiated rates in relation to the category of the site and its location in Moscow.

Payment of land tax

The timeframe for taxes and fees to be paid to the local budget, including that paid by landowners, is determined at the level of municipal laws or sources of law issued by the authorities of Moscow, St. Petersburg and Sevastopol. In some cases, the corresponding payments may involve the transfer of advance amounts to the budget.

Not later than February 1 of the year that follows the tax, organizations that are payers of the tax in question must submit to the Federal Tax Service a declaration in the prescribed form.

The taxpayer must transfer the full amount of the tax until November 1 of the year that follows the tax period.

Personal property tax

Local taxes and fees also include payments levied on individuals who own residential real estate. Concerning their transfer to the budget there are a number of features.

The fact is that by 2015, citizens have to fulfill the corresponding budget obligations, based on the calculation of the amount of property tax on the basis of the inventory value of housing. Since 2015, in the structure of the "formula" of the calculation of the collection there are also cadastral indicators. It is expected that from 2019 they will be applied without taking inventory cost into account.

What does it mean? The norms of the law that were in effect until 2015 suggested charging to the treasury of the order of 0.1-0.3% (the specific value was determined in the laws of the municipality or city of federal significance) from the inventory value of apartments and houses owned by citizens. The tax base based on the relevant indicator did not imply a large financial burden on citizens in the aspect of meeting this budget obligation.

Another thing is when the property tax is calculated on the basis of the cadastral value of housing. The fact is that it is expected to maximize its proximity to the market. Thus, a significant increase in the burden on the taxpayer's personal budget in the aspect of fulfilling the corresponding obligation to the state is possible.

At the same time, until 2019, the Russian legislation establishes a transition period, in which the calculation of the property tax will, on the one hand, involve the inclusion in the "formula" of the tax, as we noted above, also of the inventory indicators - this, in one way or another, The absolute value of payment. On the other hand, there are deductions in the legal acts of the Russian Federation regulating the budget obligation under review. Their significance is predetermined, firstly, by the concrete type of real estate, and secondly by its area.

Thus, the growth of the tax burden on citizens who own residential real estate is supposed to be gradual. In addition, in many cases, the amount of statutory deduction is sufficient to ensure that a person does not feel a strong financial burden due to the need to fulfill obligations to the state.

As in the case of land tax, rates for property charges from natural persons should be determined at the level of municipal authorities or the corresponding structure in a city of federal significance. However, the components of the "formula", which take into account, first, so far the inventory value, and secondly - the deduction, are set at the level of federal legislation.

The formula of property tax

Thus, the value of the tax on the property of natural persons is determined by:

- cadastral value of the object, and until 2019 - partially inventory;

- the area of housing;

- deductions;

- rates accepted in a particular region.

Note that the main work on the calculation of tax should be carried out by the bodies of the Federal Tax Service. Citizens generally will not need to study the subtlety of the formula in question.

So, we studied how local taxes and fees are introduced, reviewed the main characteristics of property payments for land ownership, as well as fees from property owners. These obligations of citizens and organizations are important primarily from the point of view of the sustainability of local budgets. Municipal authorities, based on socio-economic factors, can at the same time independently regulate the degree of financial burden on taxpayers, changing rates or the procedure for payment of fees.