Land law. General characteristics of the legal regulation of land payments (the most important)

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Land law. General characteristics of the legal regulation of land payments (the most important)

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48. GENERAL CHARACTERISTICS OF LEGAL REGULATION OF PAYMENT FOR LAND

The use of land in the Russian Federation is paid (land tax and rent).

Legal regulation of the procedure for calculating and paying land tax carried out by the Tax Code of the Russian Federation.

The amount of tax is calculated after the end of the tax period as a percentage of the tax base corresponding to the tax rate.

With regard to land plots acquired by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction, the tax amount is calculated taking into account the coefficient of 2 during the three-year design and construction period up to the state registration of rights to the constructed real estate object.

Upon completion of construction and state registration of rights to the constructed real estate object before the expiration of the three-year design and construction period, the amount of tax paid during the design and construction period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax.

In relation to land plots acquired in ownership on the terms of housing construction on them, with the exception of individual housing construction, the tax amount is calculated taking into account the coefficient of 4 during the design and construction period exceeding a three-year period, up to state registration.

In relation to land plots acquired by individuals for individual housing construction, the tax amount is calculated taking into account the coefficient of 2 during the design and construction period exceeding ten years.

The amount of the advance payment payable by an individual who pays tax on the basis of a tax notice is calculated as the product of the tax base and the share of the tax rate established by legal acts (laws) of the representative bodies of municipalities (cities of federal significance) in an amount not exceeding 1/2 of the tax rate , in case of establishment of one advance payment; in the case of establishing two advance payments - in an amount not exceeding 1/3 of the rate.

Legal regulation of rent carried out in accordance with the Civil Code. The procedure for determining the amount of rent, the procedure, conditions for paying rent for lands owned by the Russian Federation, constituent entities of the Russian Federation or municipal property are established respectively by the Government of the Russian Federation, state authorities of the constituent entities of the Russian Federation, and local governments. The amount of the rent is an essential condition of the land lease agreement.

If after 3 years from the date of the lease of a state or municipally owned land plot for housing construction (with the exception of individual housing construction) the real estate object built on the land plot has not been put into operation, the rent shall be set in the amount of at least double the tax rate land tax. The procedure, conditions and terms for paying rent for land plots that are in private ownership are established by lease agreements.

Author: Medentsov A.S.

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