Евгений Шелест
mihtiander / Depositphotos.com
При нахождении в собственности налогоплательщика нескольких земельных участков, налоговый вычет по земельному налогу будет предоставляться на каждый из них, если права владения в налоговом периоде не пересекаются. Такое мнение Минфин России выразил в письме Департамента налоговой и таможенной политики от 6 ноября 2018 г. № 03-05-04-02/79816 «О порядке применения налогового вычета по земельному налогу». Из документа следует, что при этом расчет суммы налога (суммы авансового платежа по налогу) производится в отношении каждого участка.
По общему правилу он определяется как отношение числа полных месяцев нахождения участка в собственности, или постоянном (бессрочном) пользовании, или пожизненном наследуемом владении налогоплательщика к числу календарных месяцев в налоговом периоде. При этом если физлицо начало владеть участком до 15 числа, а прекращение владения произошло после 15 числа, то месяц считается полным. И, соответственно, если физлицо начало владеть участком после 15 числа, а прекратило владеть до 15 числа, то месяц владения считается неполным и не учитывается при расчете налога (п. 7 ст. 396 Налогового кодекса). Добавим, что вычет уменьшает налоговую базу по земельному налогу на величину кадастровой стоимости 600 кв. м (п. 5 ст. 391 НК РФ).
Что делать, если налоговое уведомление об уплате имущественных налогов не получено в срок? Узнайте из материала «Порядок и сроки уплаты земельного налога физическими лицами» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Напомним, что ФНС России уже завершила кампанию по рассылке налогоплательщикам налоговых уведомлений. Заплатить налоги необходимо не позднее 3 декабря. Теперь это можно сделать с помощью карты любого банка через личный кабинет налогоплательщика.
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Это помогает читателям получить полную картину и сформировать собственное мнение на основе предоставленных фактов.
Автор статьи представляет информацию в объективной манере, избегая субъективных оценок.
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Я просто восхищен этой статьей! Автор предоставил глубокий анализ темы и подкрепил его примерами и исследованиями. Это помогло мне лучше понять предмет и расширить свои знания. Браво!
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Автор статьи предоставляет важные сведения и контекст, что помогает читателям более глубоко понять обсуждаемую тему.
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Я хотел бы подчеркнуть четкость и последовательность изложения в этой статье. Автор сумел объединить информацию в понятный и логичный рассказ, что помогло мне лучше усвоить материал. Очень ценная статья!
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Автор старается быть объективным и предоставляет достаточно информации для осмысления и дальнейшего обсуждения.
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Эта статья — настоящий кладезь информации! Я оцениваю ее полноту и разнообразие представленных фактов. Автор сделал тщательное исследование и предоставил нам ценный ресурс для изучения темы. Большое спасибо за такое ценное содержание!
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Эта статья является настоящим источником вдохновения и мотивации. Она не только предоставляет информацию, но и стимулирует к дальнейшему изучению темы. Большое спасибо автору за его старания в создании такого мотивирующего контента!
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Я восхищен глубиной исследования, которое автор провел для этой статьи. Его тщательный подход к фактам и анализу доказывает, что он настоящий эксперт в своей области. Большое спасибо за такую качественную работу!
Хорошо, что автор статьи предоставляет информацию без сильной эмоциональной окраски.
Я восхищен тем, как автор умело объясняет сложные концепции. Он сумел сделать информацию доступной и интересной для широкой аудитории. Это действительно заслуживает похвалы!
Автор статьи предлагает достоверные данные и факты, представленные в нейтральном ключе.
Я прочитал эту статью с большим удовольствием! Она написана ясно и доступно, несмотря на сложность темы. Большое спасибо автору за то, что делает сложные понятия понятными для всех.
Статья помогает читателю разобраться в сложной проблеме, предлагая разные подходы к ее решению.
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Мне понравилось объективное представление разных точек зрения на проблему.
Автор старается оставаться нейтральным, предоставляя информацию, не оказывающую явного влияния на читателей.
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Я оцениваю тщательность и точность, с которыми автор подошел к составлению этой статьи. Он привел надежные источники и представил информацию без преувеличений. Благодаря этому, я могу доверять ей как надежному источнику знаний.
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Мне понравилась четкая и логическая структура статьи, которая облегчает чтение.
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