CC BY
2
УДК 336.221
Alikhanova K.F.
The student of the Dagestan State University, Russia Republic of Dagestan, Makhachkala.
Scientific adviser: Associate Professor, Candidate of Philological Sciences
Bilalova Kh.A.
PROPERTY TAX OF INDIVIDUALS IN 2017
Abstract. The article presents the order of the property taxation of individuals. The taxation of property is considered from positions of realization all distributive and fiscal taxation functions.
Keyword: property tax, cadastral value, allowance, penalty fee
At the beginning of the 19th century it was noted that the state can do nothing for citizens if citizens do nothing for the state. This interrelation "citizen state" is most thoroughly carried out by means of the mechanism determined by the tax right.
And nowadays payment of the property tax belongs to duties of each citizen of the Russian Federation.
The procedure of the property taxation of individuals is regulated by the Tax Code of the Russian Federation, chapter 32 "The property tax of natural persons" (it is entered by the Federal law from 10/4/2014 N 284-FL).
All property on which the law is applied conditionally is divided into several groups: real property, other structures, rooms and constructions.
The second group is created from movable property: the air and water transport (except rowboats).
Payers are the citizens of the Russian Federation, persons which don't have nationality and citizens of other states if they have a property in the Russian Federation.
In the Russian Federation the Tax Code says about what is unimportant how many years to the taxpayer. Therefore don't cause impassioned reaction any more cases when the baby addressed to whom the real estate is privatized is obliged to pay the amount of a tax. In this case parents of the kid or his lawful trustees will carry out payment until the child reaches majority[2].
The payment date of the property tax is established one for the whole country: till December 1 of year that follows for what the tax is estimated.
Since 2015 the property tax is calculated on the basis of the cadastral price of an object (if it is established in the territory of finding of property) while earlier it was calculated proceeding from other indicator — inventory cost. Cadastral cost is established on the basis of cadastral assessment which is carried out by the organizations having the right to it. Fundamental difference of the cadastral price from inventory cost — in nearness of the first to market quotations on the real estate. The housing is more expensive, the bigger tax for him is paid to the budget now.
In most cases it isn't necessary to think of where and how many to pay. Tax
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office everything counts itself and sends the tax notice with the payment order. The tax rate on various real estate objects can vary from 0,1% to 2%.
On the property tax there are allowances - the list of federal exempts quite wide (also pensioners enter him, in particular), at the same time they are completely exempted from payment of a tax for one apartment, one house or giving, one garage or the parking place. That is, if the exempt has two apartments more than nothing — all the same it is necessary to pay for one tax. Also carry to number of exempts Heroes of the Soviet Union and the Russian Federation, disabled people of all groups, those who liquidated accident on the CNPP, etc.
For non-payment of taxes penalties are provided. Often people ignore payment just without intention. And it is frequent and notices from department of the Federal Tax Service (FTS) arrive with delay. Because of such moments people are confused and forget about payment. At the same time need to go in tax to learn about debt for some reason causes fear though there is nothing to be afraid. If the tax nevertheless isn't paid in time, such sanctions as charge of a penalty fee and penalty are applied. The penalty fee is not a penalty as many think. The penalty fee represents charges which are made daily and are plused to amount of debt. If you in general ignore requirements about payment, to you will already count a penalty. What will be his size, depends about that, your actions are how deliberate. If tax decides that the delay is allowed unintentionally, the penalty will make 20% of amount of debt if it is deliberate, 40% of the sum.
In case even after removal of penalties of people doesn't bring payment, tax can address to judicial authorities. In this situation you cannot just lose all means, but also lose the house.
Stability of tax system in many respects depends not so much on high rates of taxes how many from the level of income of the population, from stabilization of his property status. Therefore, at the taxation of the population high rates of taxes, their large number can negatively affect the level of savings and investments, and, therefore, to have an adverse effect on efficiency of economic system in general as savings and investments are functions first of all of higher groups of the population on income.
And the fact that the number of the tax agents and individual entrepreneurs violating the tax law doesn't decrease, says that tax authorities should strengthen and improve control of compliance with the law, of correctness of calculation, completeness and timeliness of transfer of taxes in the budget. It has to be the main task of the State Tax Administration of the Russian Federation.
References:
1. Tax Code of the Russian Federation of July 31, 1998 N 146-FL
2. Rakhmanova S. Yu. "Taxation of natural persons", M., prod. "Examination", 2016.
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