Новые правила старых налогов

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Новые правила старых налогов

Платить налоги - это одна из двух обязанностей, предусмотренных Конституцией России для граждан нашей страны. Большинство людей имеют в собственности недвижимость, земельный участок или какое-либо транспортное средство.

Иногда в собственности у человека что-то одно, иногда в этом списке не хватает чего-то одного, но бывает и так, что собственник владеет всем, что перечислено в списке выше. Важно заметить, что владелец должен оплачивать налог на землю, имущество и платить транспортный налог.

Изменения, постоянно происходящие в законодательстве нашей страны, затронули и сферу налогообложения, коснувшись граждан, являющихся собственниками недвижимости, земли или транспортного средства. О том, кто, каким образом и сколько должен платить, поговорим далее.

Много вопросов возникает у тех людей, которые имеют в собственности гараж, квартиру, дачу. Дело в том, что с 2016 года налог будет исчисляться не только по инвентаризационной оценке имущества, но и по кадастровой. Такой порядок будет действовать четыре года.

Важно заметить, что каждый год налог будет увеличиваться на одну пятую. Сумма, которую собственник должен будет отдать государству в качестве налога, значительно возрастёт, в некоторых случаях увеличившись в несколько раз.

Если говорить о столице, то собственнику придётся платить не менее одной десятой от стоимости кадастровой оценки недвижимости. Максимально же собственнику придётся выложить до двух процентов от суммы кадастровой стоимости жилья. Это зависит от того, сколько стоит жильё, с которого собственник уплачивает налог. Чем оно дороже, тем с большей суммой придётся расстаться собственнику такого дома или квартиры.

Если говорить о примерах, то в настоящее время средний налог на трёхкомнатную московскую квартиру, площадь которой около семидесяти квадратов, скажем, в районе метро "Фрунзенская" составляет около девяти тысяч рублей. К 2020 году собственнику за такую недвижимость придётся раскошелиться уже на сорок шесть тысяч рублей.

Не трудно подсчитать, что сумма налога увеличилась в пять раз. В тех субъектах РФ, где до сих пор налог на недвижимость исчисляют БТИ, к сумме налога добавится так называемый коэффициент-дефлятор. Это будет продолжаться до 2020 года, когда сумма налога прекратит увеличиваться.

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Важно заметить, что закон предусматривает налоговый вычет, который для всех собственников является стандартным. Собственники квартир не платят налог с площади, которая составляет двадцать квадратных метров. Те, кто проживает в коммунальной квартире, получат налоговый вычет в размере десяти квадратов. Владельцам загородной недвижимости налоговики не будут считать налог с площади пятьдесят квадратов.

Говоря о вычетах, важно заметить, что вычеты предоставляются по каждому объекту недвижимости. Это значит, что именно с каждого объекта недвижимости будет сделан налоговый вычет в размере, который зависит от типа недвижимой собственности (загородный дом, квартира, комната в коммунальной квартире).

К примеру, если у человека в собственности находится десять квартир, а площадь каждой из них составляет двадцать квадратных метров, то такому собственнику платить налог на эти квартиры не придётся вообще.

Если же у человека в собственности находится одна квартира, площадь которой составляет 200 квадратных метров, то из этой площади налоговики вычтут двадцать метров, а с остальных ста восьмидесяти квадратов собственнику придётся заплатить налог.

Граждане, владеющие домами и постройками, которые находятся в деревне или садовом товариществе, не будут платить налог, если общая площадь их недвижимых объектов не превышает пятидесяти квадратов.

Важно отметить, что всё то, о чём говорилось выше, затрагивает и граждан, которые приобрели своё жильё в ипотеку. Закон считает собственником именно того, кто купил жильё в ипотеку, а не банк, который выдал кредит заёмщику.

В случае долевой собственности на недвижимое имущество, каждый собственник заплатит налог государству, сумма которого будет соответствовать доле гражданина, которой он владеет. В этой связи важно пояснить, что налоговый вычет будет произведён из общей площади недвижимого имущества, а не из доли каждого собственника.

Инвалиды первой и второй группы, граждане пенсионного возраста, лица, участвовавшие в ликвидации чернобыльской АЭС, имеют право на льготы по налогам на недвижимость. Между тем, здесь тоже есть своё ограничение.

Дело в том, что льготы распространяются только на один объект недвижимости от каждой категории. К примеру, владея парой квартир в городе и одной дачей, гражданин, имеющий право на налоговые льготы, заплатит налог за одну квартиру из двух.

Дача и другая квартира налогом не облагаются. Налог за одну из квартир заплатить придётся, но сумма налога будет с налоговым вычетом, который будет равен площади в 20 квадратных метров от общей площади жилища. К слову сказать, гражданин имеет право самостоятельно указать, налог за какую квартиру он хочет оплачивать. Известить налоговиков о своём решении необходимо до первого ноября.

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Говоря о транспортном налоге, можно сказать, что никаких новшеств для автолюбителей здесь нет. Единственным нововведением является срок уплаты налога, который был передвинут с ноября на декабрь.

Размер налога определяется субъектом РФ, где зарегистрирован собственник транспортного средства. Нужно пояснить, что окончательная сумма налога зависит не только от мощности двигателя, но и от повышающего коэффициента, который применяется в том случае, если стоимость ТС превышает три миллиона рублей.

Собственникам земли тоже придётся платить налог, который будет рассчитан по кадастровой стоимости конкретного земельного участка. Узнать о том, какова кадастровая стоимость вашего земельного участка, можно на ресурсе Росреестра в интернете. Для того, чтобы узнать кадастровую стоимость участка земли, необходимо на сайте ведомства указать адрес участка или его кадастровый номер.

Важно уточнить, что каждому налогоплательщику будет прислано уведомление, где будет информация о всех налогах, которые необходимо заплатить государству. Исключением будут те граждане, у которых имеется личный кабинет налогоплательщика. Таким гражданам посылать бумажные квитанции с этого года налоговики больше не будут.

Граждане могут узнать сумму, которую необходимо заплатить в качестве налогов, на сайте Федеральной налоговой службы и портале госуслуг. Кроме того, на этих ресурсах можно будет самостоятельно проверить правильность начисленной суммы. Если человек не согласен, то на тех же ресурсах можно будет оспорить сумму, начисленную вам в качестве налогов.

В том случае, если первое уведомление о налогах будет вами по какой-либо причине проигнорировано, то через какое-то время вы получите следующее уведомление, в котором будет указана сумма по налогам, которую вы не заплатили. Кроме того, во втором уведомлении вам будет указана сумма штрафа, которую вам придётся уплатить за просрочку уплаты налогов.

Видео на тему:

Михаил Хазин о налоге на недвижимость в 2016 году

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