Екатерина Уцына
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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.
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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.
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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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Это помогает читателям получить полную картину и сформировать собственное мнение на основе предоставленных фактов.
Статья содержит разнообразные факты и аргументы, представленные в объективной манере.
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Я не могу не отметить качество исследования, представленного в этой статье. Автор использовал надежные источники и предоставил нам актуальную информацию. Большое спасибо за такой надежный и информативный материал!
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Автор умело структурирует информацию, что помогает сохранить интерес читателя на протяжении всей статьи.
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Я оцениваю объективный и непредвзятый подход автора к теме.
Статья содержит полезные факты и аргументы, которые помогают разобраться в сложной теме.
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Автор подходит к этому вопросу с нейтральной позицией, предоставляя достаточно информации для обсуждения.
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Статья представляет все ключевые аспекты темы, обеспечивая при этом достаточную детализацию.
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Автор представляет разные точки зрения на проблему и оставляет читателю пространство для собственных размышлений.
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Статья содержит анализ причин и последствий проблемы, что позволяет лучше понять ее важность и сложность.
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Статья содержит достаточно информации для того, чтобы читатель мог получить общее представление о теме.
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Мне понравился объективный подход автора, который не пытается убедить читателя в своей точке зрения.
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Я ценю балансировку автора в описании проблемы. Он предлагает читателю достаточно аргументов и контекста для формирования собственного мнения, не внушая определенную точку зрения.
Dịch vụ khách hàng cái đéo gì, lừa được tiền xong là nó block mình luôn.
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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!
It?s actually a cool and helpful piece of info. I?m glad that you shared this helpful information with us. Please keep us informed like this. Thanks for sharing.
Я оцениваю четкую структуру статьи, которая помогает организовать мысли и понять ее содержание.
Awesome site you have here but I was curious if you knew of any user discussion forums that cover the same topics talked about here? I’d really like to be a part of online community where I can get suggestions from other knowledgeable people that share the same interest. If you have any recommendations, please let me know. Kudos!
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!
Howdy would you mind sharing which blog platform you’re working with? I’m planning to start my own blog soon but I’m having a tough time selecting between BlogEngine/Wordpress/B2evolution and Drupal. The reason I ask is because your design seems different then most blogs and I’m looking for something completely unique. P.S Sorry for getting off-topic but I had to ask!
Love how clear this is.
Very helpful.
Очень интересная исследовательская работа! Статья содержит актуальные факты, аргументированные доказательствами. Это отличный источник информации для всех, кто хочет поглубже изучить данную тему.
Bọn này chuyên thu thập thông tin cá nhân rồi đem bán cho tụi đa cấp.
Nội dung toàn xúi bậy, cổ súy cho mấy cái trò phạm pháp.
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