Маргарита Горовцова
Garmashevanatali / Depositphotos.com
Законодательное Собрание Владимирской области предлагает перенести срок уплаты имущественных налогов, взыскиваемых с физических лиц. В случае одобрения поправок1 налог нужно будет уплатить не позднее 1 сентября года, следующего за истекшим налоговым периодом.
В настоящее время, напомним, перечислить сумму налога в бюджет необходимо не позднее 1 декабря года, следующего за истекшим налоговым периодом.
Речь идет о следующих налогах:
транспортный налог (абз. 3 п. 1 ст. 363 НК РФ); земельный налог (абз. 3 п. 1 ст. 397 НК РФ); налог на имущество физических лиц (п. 1 ст. 409 НК РФ).
Свою инициативу региональное заксобрание объясняет тем, что существующие сроки уплаты налогов отрицательно влияют на сбалансированность региональных и местных бюджетов. Это приводит к тому, что бюджеты субъектов РФ и муниципальных образований (в том числе дорожные фонды в их составе) наполняются неравномерно. В итоге в течение года ощущается нехватка бюджетных средств.
Может ли третье лицо перечислить за гражданина единый налоговый платеж? Узнайте в Домашней правовой энциклопедии системы ГАРАНТ! Получите полный доступ на 3 дня бесплатно!
Разработчики законопроекта надеются, что их инициатива будет одобрена, и это повысит финансовую устойчивость консолидированных бюджетов.
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1 С текстом законопроекта № 1217604-7 «О внесении изменений в часть вторую Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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