Перечень льготных категорий граждан по земельному налогу может быть расширен

Екатерина Уцына

Перечень льготных категорий граждан по земельному налогу может быть расширен
apolobay / Depositphotos.com

В Госдуму внесен законопроект, предусматривающий поправки в налоговое законодательство в части расширения перечня лиц, имеющих право на уменьшение налоговой базы по земельному налогу1.

Так, законодатель предлагает распространить право на освобождение от налогообложения кадастровой стоимости 600 кв. м площади земельного участка, находящегося в собственности, постоянном (бессрочном) пользовании или пожизненном наследуемом владении следующих категорий налогоплательщиков:

вольнонаемный состав Советской Армии, ВМФ, органов внутренних дел и госбезопасности, занимавшие штатные должности в воинских частях, штабах и учреждениях, входивших в состав действующей армии в период Великой Отечественной войны, или те, кто находился в этот период в городах, участие в обороне которых засчитывается этим лицам в выслугу лет для назначения пенсии на льготных условиях;военнослужащие, и граждане, уволенные с военной службы по достижении предельного возраста пребывания на военной службе, состоянию здоровья или в связи с организационно-штатными мероприятиями, имеющие общую продолжительность военной службы 20 лет и более;члены семей военнослужащих, потерявших кормильца;граждане, уволенные с военной службы или призывавшиеся на военные сборы, выполнявшие интернациональный долг в Афганистане и других странах, в которых велись боевые действия;родители и супруги военнослужащих и государственных служащих, погибших при исполнении служебных обязанностей;физлица, осуществляющие профессиональную творческую деятельность. Для них льгота предусмотрена только в отношении земельных участков, на которых расположены помещения, используемые в качестве творческих мастерских, ателье, студий, а также жилые помещения, используемые для организации открытых для посещения негосударственных музеев, галерей, библиотек.

Этим же законопроектом предлагается уточнить и порядок предоставления льготы. Так, льготные категории граждан смогут уменьшить налоговую базу в отношении одного земельного участка по каждому виду объекта налогообложения налога на имущество физических лиц (п. 4 ст. 407 Налогового кодекса) и выбранным налогоплательщиком для предоставления налоговой льготы по налогу на имущество, а также одного земельного участка, используемого для ведения личного подсобного, дачного хозяйства, огородничества, садоводства, на которых не расположены хозяйственные строения или сооружения. Как указывается в пояснительной записке к законопроекту, такие меры направлены на сближение порядка применения льгот по земельному налогу и налогу на имущество физлиц. Налогоплательщик, относящийся к одной из льготных категорий и который имеет налоговую льготу по пяти категориям имущества, будет иметь возможность применить и налоговый вычет по каждому земельному участку, на которых находятся эти объекты имущества.

Во избежании злоупотреблений по использованию налогового вычета по земельному налогу, законопроектом предусматривается также и ограничение по кадастровой стоимости земельного участка в размере 100 млн руб.

_____________________________

1 С текстом законопроекта № 906703-7 «О внесении изменений в статью 391 части второй Налогового кодекса Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.

Источник: garant.ru

101 комментария

I’m not sure exactly why but this blog is loading incredibly
slow for me. Is anyone else having this problem or is it a problem on my end?
I’ll check back later on and see if the problem still exists.

My brother suggested I may like this web site.
He was once entirely right. This post actually made my day.

You can not believe simply how much time I had spent for this info!
Thank you!

Great V I should certainly pronounce, impressed with your web site. I had no trouble navigating through all the tabs and related information ended up being truly simple to do to access. I recently found what I hoped for before you know it in the least. Quite unusual. Is likely to appreciate it for those who add forums or something, web site theme . a tones way for your customer to communicate. Excellent task..

Magnificent beat ! I would like to apprentice while you amend your web site, how can i subscribe for a blog website? The account aided me a acceptable deal. I had been a little bit acquainted of this your broadcast provided bright clear concept

Hey just wanted to give you a quick heads up. The words in your content seem to be running off the screen in Chrome. I’m not sure if this is a formatting issue or something to do with web browser compatibility but I figured I’d post to let you know. The layout look great though! Hope you get the problem solved soon. Thanks

I cherished up to you’ll receive performed right here. The caricature is attractive, your authored subject matter stylish. however, you command get bought an edginess over that you want be turning in the following. sick indisputably come further until now again as exactly the same just about a lot continuously inside of case you shield this hike.

Hi, i read your blog from time to time and i own a similar one and i was just wondering if you get a lot of spam feedback? If so how do you reduce it, any plugin or anything you can advise? I get so much lately it’s driving me insane so any assistance is very much appreciated.

After study a few of the blog posts on your website now, and I truly like your way of blogging. I bookmarked it to my bookmark website list and will be checking back soon. Pls check out my web site as well and let me know what you think.

I’ve been surfing on-line greater than three hours these days, but I never discovered any fascinating article like yours. It is pretty price enough for me. Personally, if all web owners and bloggers made excellent content material as you probably did, the web will probably be a lot more useful than ever before. «It’s all right to have butterflies in your stomach. Just get them to fly in formation.» by Dr. Rob Gilbert.

I cling on to listening to the reports speak about getting free online grant applications so I have been looking around for the top site to get one. Could you tell me please, where could i acquire some?

What’s Happening i am new to this, I stumbled upon this I’ve found It absolutely useful and it has aided me out loads. I hope to contribute & aid other users like its helped me. Good job.

Simply desire to say your article is as amazing. The clarity in your post is just cool and i can assume you are an expert on this subject. Fine with your permission let me to grab your RSS feed to keep up to date with forthcoming post. Thanks a million and please continue the gratifying work.

Hello would you mind letting me know which web host you’re using? I’ve loaded your blog in 3 different browsers and I must say this blog loads a lot quicker then most. Can you suggest a good web hosting provider at a reasonable price? Many thanks, I appreciate it!

Hello! This is kind of off topic but I need some guidance from an established blog. Is it hard to set up your own blog? I’m not very techincal but I can figure things out pretty fast. I’m thinking about creating my own but I’m not sure where to start. Do you have any ideas or suggestions? Thanks

Hey! This is my 1st comment here so I just wanted to give a quick shout out and say I genuinely enjoy reading your posts. Can you recommend any other blogs/websites/forums that deal with the same topics? Thank you so much!

I’m impressed, I need to say. Really hardly ever do I encounter a weblog that’s each educative and entertaining, and let me let you know, you’ve hit the nail on the head. Your thought is excellent; the difficulty is something that not sufficient persons are talking intelligently about. I’m very completely happy that I stumbled throughout this in my search for one thing regarding this.

Someone essentially help to make seriously posts I would state. This is the first time I frequented your website page and thus far? I surprised with the research you made to create this particular publish extraordinary. Excellent job!

Good – I should certainly pronounce, impressed with your web site. I had no trouble navigating through all tabs as well as related info ended up being truly simple to do to access. I recently found what I hoped for before you know it in the least. Reasonably unusual. Is likely to appreciate it for those who add forums or anything, web site theme . a tones way for your customer to communicate. Nice task.

I do not even know how I stopped up right here, however I assumed this post was great. I don’t know who you might be however certainly you are going to a well-known blogger should you are not already 😉 Cheers!

Hello there, simply become aware of your blog via Google, and found that it is truly informative. I am gonna be careful for brussels. I will appreciate should you proceed this in future. Lots of folks might be benefited from your writing. Cheers!

Throughout this awesome pattern of things you secure a B- with regard to effort and hard work. Where you actually lost everybody was in the facts. You know, it is said, the devil is in the details… And that couldn’t be more correct here. Having said that, let me say to you what did do the job. Your authoring can be incredibly powerful and this is possibly the reason why I am making the effort to opine. I do not really make it a regular habit of doing that. Second, despite the fact that I can see a jumps in logic you make, I am not necessarily convinced of exactly how you seem to unite the points which in turn produce the actual final result. For the moment I will, no doubt subscribe to your point however hope in the foreseeable future you link your facts much better.

You can certainly see your skills within the work you write. The arena hopes for even more passionate writers like you who are not afraid to say how they believe. Always go after your heart. «A second wife is hateful to the children of the first a viper is not more hateful.» by Euripides.

Fitspresso is a brand-new natural weight loss aid designed to work on the root cause of excess and unexplained weight gain. The supplement uses an advanced blend of vitamins, minerals, and antioxidants to support healthy weight loss by targeting the fat cells’ circadian rhythm

I have been exploring for a bit for any high quality articles or weblog posts on this kind of space . Exploring in Yahoo I eventually stumbled upon this site. Reading this information So i¦m happy to express that I’ve a very just right uncanny feeling I discovered just what I needed. I such a lot no doubt will make sure to don¦t put out of your mind this web site and give it a glance on a continuing basis.

Fitspresso is a brand-new natural weight loss aid designed to work on the root cause of excess and unexplained weight gain. The supplement uses an advanced blend of vitamins, minerals, and antioxidants to support healthy weight loss by targeting the fat cells’ circadian rhythm

Добавить комментарий

*

5 × 1 =