According to the Federal Tax Service, the new calculation of property tax will be implemented starting in January 2014. To date, it has performed approximate calculations, for which the cadastral valuation of various objects located in 83 regions of the Russian Federation was taken as the basis. According to the tax authorities, the amount that will need to be paid to homeowners depends on its value. In addition, a number of representatives of the press acquainted the results of the work carried out by the Federal Tax Service.
How will the
tax on property of individuals be calculated
? The fiscal service mentioned above offers to implement it on the basis of a rate of 1 or 0.5 percent. The first is valid for residential real estate, and the second - as you might guess, non-residential. Representatives of the Russian media did not want to stay away from the announced innovations: a number of publishers published approximate amounts of payments. During the calculations, it was found that in 2014 the number of objects for which citizens would have to pay would almost double. At the same time, fees will increase fivefold. For example, if previously the number of objects was estimated at about 35.4 million, then about 70.3 million will be subject to taxation in the new year. As you know, the maximum price of real estate is fixed in the capital. Here, a square meter of the apartment is estimated at about 165.5, at home - 109.1, office - 92.7 thousand rubles.
So, the calculation
of property tax is simple. The main thing is to know the deductions that are mentioned in the corresponding Federal Law. Based on this knowledge, any citizen has the opportunity to calculate that the state will have to pay 1,120 rubles for an apartment with an area of 55 meters.
However, it should also be mentioned here that the real rates (and, therefore, the amount of the fee) can vary, since it is planned to provide the municipal authorities with the authority due to which they can adjust the rate. That, of course, the case will affect the result by which the calculation of property tax is crowned.
However, all that is written above will concern only those Russians who own several real estate properties. The Ministry of Finance believes that using them to receive or invest money deserves to be taxed accordingly. In addition, representatives of this department expressed their belief that the transition to a new payment procedure would take place without any particular difficulties. Only two cities will need a transition period: Moscow and St. Petersburg.
As for legal entities, the
tax on the property of organizations will be carried out for both movable and real estate. And property will be taken into account:
• transferred to temporary possession, disposal, use and trust management;
• contributed to partnership (joint) activities;
• received as a result of a
concession agreement.It should be noted that the
calculation of property
tax on business entities will be based on a constantly changing rate. For example, if its size in 2013 is 0.4%, then in each subsequent year this value will increase by 0.3.