In the course of the formation of legislative changes from January 1, 2019, amendments appeared regarding the taxation process of agricultural territories, in connection with which the land tax will change. Land owners are interested in how much the state will have to pay after the introduction of the relevant amendments.
Calculation of the tax base
Citizens who exploit the land on the basis of property rights after inheritance of property or as a steward (under a perpetual use agreement) are subject to taxes.
Tenants of the land are exempted from making contributions.
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According to Article 389 of the Tax Code of the Russian Federation, the base for taxation is an agricultural territory within Russia, except for these objects:
- the area near the apartment building;
- special purpose (reserves, the area called the cultural heritage of the state, the area near lakes and rivers, which refers to the country's water resources, land with limited working capacity, etc.).
The tax base is the number according to which a tax contribution is generated each year and represents the cadastral value of the property. From January 1, 2019, after the land tax has changed, the tax base is equal to the full value of the land, which is indicated in the state register of real estate.
New changes
Prior to the introduction of significant legislative amendments in 2014, the balance sheet was used in calculating the amount of the tax contribution, which was a number lower than the market value. Since 2014, a cadastral valuation has been applied in calculating payments. According to the point of view of the founders of the transformations, the new parameter used in calculating the amount is most similar to the market price and suitable for calculation.
In order to avoid agitation in the field of land relations in Russia, the state authorities decided to amend the tax system gradually. So, every year the fiscal base will increase by 20%.
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Based on this, from January 1, 2019, the land tax will change, and, on the basis of Federal Law No. 334 of August 3, 2018, the amount of the contribution will be formed on the basis of the full cadastral value.
In addition, if the system of compulsory recalculation of land tax was previously in place, now this norm will cease to function, especially if the amount previously made to the state treasury can be increased.
This means that if there are defects in the cadastral value, there will not be a recalculation of the tax already paid on the agricultural land in 2018, if the amount paid can be significantly increased.
According to the tax authorities, this system is aimed at ensuring that citizens of the country comply with the deadlines for making fees and are protected from new payments and costs.
Changes in the tax sphere will also be felt by people of pre-retirement age, who are five years old before going on a well-deserved rest. They will be granted preferential pension conditions, which are the right to apply for a tax deduction aimed at reducing the tax base. The amount of deduction per land will be considered the value of six hundred parts, obtained on the basis of the cadastral value.
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Innovations provide for exemption from duties from organizations that own sections of communities that do not have to pay land tax on the basis of legislative acts on scientific and technical centers.
In addition to these innovations, representatives of the legislature note that other amendments are expected related to the taxation of agricultural plots. Additional transformations are based on the fact that the executive branch of some regions of the country is engaged in the approval of the cadastral value, and self-government organizations can make adjustments to tax rates and create preferential terms.
Tax rates
In accordance with Article 394 of the Tax Code, a tax rate is established that is involved in the formation of annual contributions. With regard to this issue, the transformation did not happen. The duty on land in 2019 will also remain in the amount of 0.3% of the value of agricultural land intended for the following:
- agricultural activities;
- conducting personal gardening and cottage farming, other uses of the plot, for example, for livestock breeding, construction of structures, etc .;
- conducting construction activities (individual housing construction), as well as other communal buildings;
- with limited turnover, as a manifestation of national security.
Other categories of agricultural territories are subject to taxation at a rate of 1.5%.
The indicated rates may be changed exclusively in the direction of reduction in accordance with the orders of the authorities of the constituent entities of the Russian Federation.
The difference in rates is determined by where the facility is located, how equipped is with the infrastructure and other circumstances. For the most part, the tariff can be reduced due to the remoteness of the land allotment from the city center. If the local authorities do not determine the rate, then the calculation will be carried out in a general manner.
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