A tax benefit is a certain relief for a person who is required to make contributions to the budget. Legislation provides several options to reduce the tax burden. The person independently chooses to use them or not. Let us further consider what tax benefits are available for taxes.
General information
The tax social benefit is valid for as long as the documents submitted for its receipt are valid. Legal exemptions are provided not only for citizens, but also for organizations. The state pursues certain goals by introducing benefits. First of all, the authorities thus seek to increase the level of protection of the population, to support the development of small business and production. In this regard, often during a period of economic crisis, laws are introduced that establish a particular tax benefit. This relief is intended, among other things, to improve the material condition of some categories of citizens. These include, in particular, people with disabilities, large families, senior citizens, and so on. By and large, any tax benefit is a decrease in revenues to the budget revenues, that is, damage to the state. Nevertheless, under certain conditions, such exemptions are necessary.
Subjects of law
Exercise the right to apply for benefits:
- Individuals with disabilities of the 1st, 2nd groups.
- Senior citizens.
- Relatives of the military.
- WWII veterans.
- Relatives of persons who participated and died during the hostilities.
This is a general list of citizens who are entitled to enjoy benefits.
Classification
There are various types of tax benefits. Exemptions are provided for persons owning real estate, including land, transport, etc. As mentioned above, organizations have the opportunity to reduce the burden of taxation. For example, certain types of tax incentives are provided for the media. They are aimed at providing support to territorial publishing houses.
Land law
The tax from the land is paid not only by the owners, but also by the tenants. At the same time, both of them can get relief, if they belong to certain categories. So, tax benefits are provided for:
- For persons with a certificate of the Hero of the USSR and the Russian Federation.
- Disabled 1st, 2nd groups.
- Combatants.
- Persons injured or disabled while testing nuclear weapons, space installations.
- Participants in the aftermath of the Chernobyl disaster, citizens who received radiation in connection with this accident.
For large families with 4 or more children, land tax is not levied. This rule applies to cases of adoption of minors. A piece of land less than 50 square meters is not subject to taxation. m and on which are a variety of outbuildings.
Property tax
Tax incentives apply not only to certain individuals, but also to specific categories of material values. Mandatory contributions are made to the regional budget. The value of the rate may vary in a particular subject of the country. However, it should not exceed 2.2%. The tax is provided for certain types of movable property, as well as for immovable objects. Citizens make deductions for the house, garage, apartment and so on. In the course of changes in the economic situation, amendments were made to the legislation. As a result, the list of taxable items decreased, but the payment rate increased.
Who can get property tax breaks?
The subjects that are entitled to relief are:
- Heroes of the USSR or the Russian Federation.
- Disabled childhood, 1st, 2nd groups.
- Participants in hostilities, partisan units.
- Citizens affected by the Chernobyl accident.
- Full-time employees of the Department of Internal Affairs, State Security Services.
- Figures of art and culture. If these persons use objects of taxation for work (creativity), then they are entitled to a tax benefit. This rule also applies to other residential premises that house libraries, galleries, and museums.
- Senior citizens.
Transport
All registered cars are taxed in accordance with applicable law. These include, in particular, trucks, cars, helicopters, airplanes, motor ships, yachts, buses, motor boats and boats, snowmobiles and snowmobiles, as well as certain types of construction equipment. Transport tax is deducted to the regional budget. Accordingly, the rate is set by the authority of the subject. It depends on the power, capacity, dimensions of the vehicle. The tax privilege can be used by the same categories of citizens that are given above. However, a number of nuances should be taken into account. So, a WWII veteran will not pay tax if the capacity of his car is less than 110 liters. s., senior citizen - if not more than 150 liters. with., and if it is a motor boat - no more than 30 liters. from. If two or more vehicles are registered for one citizen, then he should choose one of them from which he will not deduct the mandatory payment. Other vehicles will be subject to general taxation rules.
How to exercise your right?
It is worth saying that many citizens do not know that they are beneficiaries. You can get the necessary information at the territorial division of the Federal Tax Service. To use the right to receive benefits, you need to collect a certain package of documents. The specific list of securities will depend on which category the citizen belongs to. So, for example, a pensioner will need his ID, a large family - a birth certificate for children, and a certificate from a medical institution for persons with disabilities. Documents (originals and copies) are submitted to the territorial division of the Federal Tax Service. An application is filled out there. Documents are submitted by February 1 of next year.
Additionally
In addition to the above types of benefits, there are other specific reliefs. For example, the law provides for the removal of certain values from the category of taxable objects. For example, the educational institution received equipment for educational use. It will not be taxed. The law also provides for tax rebates. They represent a decrease in the base by a certain percentage.