Tax ngaso inani cadastral: kanjani ukubala isibonelo. Ngazi kanjani ukubaluleka cadastral komhiaba

Ngo-2015, izinguquko ezenziwe ngokulandelana ekubalweni intela impahla ngabanye. Luyakukhahlela kahle ukukhokha abanikazi izindlu zokuhlala, izindawo zokuhlala phakathi isabelomali kamasipala endaweni indawo into. Imininingwane eyengeziwe mayelana nendlela abale intela ku value cadastral, ufunda.

inhliziyo

Inani Cadastral - kuyinto izindleko ezilinganiselwa kwezindlu, okuyinto ebalwe valuers. Idatha okuholela is sangena cadastre ingcebo. Revaluations kuyenziwa okungenani kanye njalo eminyakeni 3, isikhathi esiphezulu eminyakeni 5.

Kusukela 2015 kushintshile inqubo ekubalweni intela impahla eRussia. Yena izobalwa hhayi ngesisekelo yokusungula of ukubaluleka cadastral, okuyinto eduze emakethe. I ezibizayo kuyothiwa baziswa into, aba maningi nenani lentela kuyodingeka bakhokhe kumniniyo. Lokho isamba yokufuna ngeke kaningi ukushintsha kuye ngokuthi isimo emakethe.

Kushiwo ngamuphi umqondo ukuthi intela ngonyaka 2015?

Zonke izibalo zazenziwa IRS, bese ithumela isaziso lendawo yokuhlala yomnikazi impahla. Kusukela 2015 izibalo eyenziwa ngesisekelo the cadastral (imakethe) inani lento. Izihloko ababengenawo isikhathi kuze 31.12.2015 ukuvuma izindleko ezilinganiselwa lezinto futhi ahlinzeke isenzo zomthetho, kubalulekile ukubala imali okusekelwe ukubaluleka yokusungula. esigcwele ukuze zamanani scheme omusha zizokwenziwa kuze 2020.

izinto intela:

• amakhaya, ezakhiweni;
• isakhiwo endaweni ukuze 49.99 sq. m, senzelwe umlimi;
• emagalaji;
• izinto yokwakhiwa kuyaqhubeka, ezizosetshenziswa njengoba indlu yokuhlala.

intela Impahla esikhokhelwayo ukubaluleka cadastral yomnikazi into.

algorithm

Intela entsha ku value cadastral ibalwa ifomula elandelayo:

Hk = (inani cadastral - Imali ebanjwayo) x x share izinga.

Iqoqo yesamba ukubaluleka yokusungula ibalwa ehlukile:

Akekho = Inven. Intengo share × × izinga.

Endabeni izinto ngesikhathi sombiko kwathengiswa noma ngithenge, kubalwa inani lentela kushintshwe yesilinganiso ekhethekile. Okunqumayo isilinganiso izinyanga kobunikazi impahla nesibalo ikhalenda izinyanga zomnyaka. Uma kuthengiselana sokuthenga nokudayiswa yasayinwa Apreli 15, ke Umthengisi a isendlalelo sokubala inani eqoqweni kuyoba 4, futhi umthengi - 9.

kwenkathi yenguquko

Ukuze kuncishiswe umthwalo wentela a izinqubo ezikhethekile zesikhashana sokubalwa yasungulwa, welulela iminyaka 4. Phakathi nale nkathi, isilinganiso sentela uzobe kushintshwe isici esikhethekile 0.2 - ngonyaka 1st; 0.4 - ngonyaka 2nd; 0.6 - Ngomnyaka wesithathu; 0.8 - ngonyaka 4th. Isikimu zesikhashana sisebenza kuphela uma intela ngaso inani cadastral idlula isamba iqoqo zokugcina, eyenzelwe ukubaluleka yokusungula. Ithebula elingezansi libonisa izibonelo ekubalweni intela impahla njengesibambiso amafulethi.

idatha kokuqala	ISIBONELO 1 №	ISIBONELO 2 №
Inani Cadastral, mln.	13,00	8.00
izinga	0.15%	0,10%
Area, m	101,8	58,9
Inani lentela ngo-2014 ruble.	9840	7958
Imali ebanjwayo (20 sq. Amamitha)	2554028 (13000000 / 101,8 x 20)	2716468 (8000000 / 58,9 x 20)
Kumila intela, deda.	10445972 (13000000 - 2554028)	5283532 (8000000 - 2716468)
Inani elisha intela	15668 (10445972 x 0,15%)	5283 (5283532 x 0.1%)
Inani ruble intela.	11005 ((15668 - 9840) x 0,2 + 9840))	5283

Izibonelo intela ukubala ukubonisa kanjani ilungelo osebenza.

amazinga

Inani lentela ekhokhwa nesabelomali, kuncike ukubaluleka abekiwe into. Ithebula elilandelayo presents kwesilinganiso sentela.

Inani Cadastral (ruble ayizigidi ezingu.)	izinga
Kwezindlu nezakhiwo
kuya ku-10	0,10%
10-20	0.15%
20-50	0.20%
50-300	0.30%
300	2.00%
igalaji	0,10%
Amafa kuyakhiwa	0.30%
ezinye izinto	0.50%

Impahla eziphathelene isakhiwo sokuhlala, into intela akuyona.

Ngazi kanjani ukubaluleka cadastral komhiaba? Ungenza isicelo emagunyeni Federal Service of State Registration, noma ukubheka indawo esemthethweni Russian Register ku "E-Services".

ezibanjwayo

Kumila intela kubalwa indawo ngayinye, lokususa izindleko ethile isikhala.

Uhlobo impahla	Imali ebanjwayo, q. m
efulethini	20
Igumbi	10
indlu	50
A eziyinkimbinkimbi olulodwa, okuyinto has a eyodwa yokuhlala	ruble 1 million.

izinzuzo

Kukhona uhlu izakhamuzi abangafuni ukukhokhela intela ukubaluleka izwe. Lezi zihlanganisa:

• umhlalaphansi;
• abameleli ukuzibonakalisa zokudala;
• amaqembu ekhubazekile I neyesi-II;
• abanikazi endaweni hozstroek ukuze 49.99 sq. m esisogwini umhlaba kuhlinzekelwe ipulazi siqu, ukulima, ukwakhiwa ngabanye.

I-exemption asisebenzi izinto ezisetshenziswa kwezebhizinisi, nezindawo zokuhlala ukuthi ezizimele.

Real nokudayisa

Iningi izindlu nezindawo ukuthengiselana eyenziwa ngentengo ephansi. Aphathimenti emakethe ukubaluleka ruble ayizigidi ezingu-16., Ngokusho imibhalo, ethengisiwe ruble 1 million. Ukulikhokhela esiningi intela esimweni akwanele. Ukunciphisa inani impahla ivumela ukufinyelela umgomo. Ukuze aphule kulo mbuthano ngonya, ngo-2014 izichibiyelo Kwenziwa Tax Code. intela omusha abantu impahla badayisa ibalwa ngenani enkulu: intengo inkontileka noma ukubaluleka cadastral, ilungiswe isici nokwehlisa 0.7. Lokhu value uyalingana imali etholakale ngokudayiswa into.

ISIBONELO 1

Ngo-2015, isakhiwo wadayiswa ngentengo ukuhlabana ka RUB kwezigidi ezingu 0,999. ukubaluleka cadastral into kuyinto ruble ayizigidi ezingu-5,4, futhi kushintshwe - ruble ayizigidi ezingu 3,78.. Kusukela kuthenga eyenziwa ngo-2015, imali iyokhokhwa ngokusekelwe intengo inkontileka. Akunandaba ngasiphi isizathu etholwe impahla.

Izichibiyelo umthetho

Tax on ukudayiswa ukubaluleka cadastral komhiaba kudlulela izinto ezikhiqizwa e impahla ngo-2016. ukudluliselwa base ubunikazi asihlobene. Abakhokhi bentela Ungathenga, ngoku- ifa noma njengesipho, ukwakha impahla. Countdown iqala kusukela ngosuku okwenza amarekhodi kwirejista isimo. Ukuze izimpahla aluthola ngaphambi 01.01.2016, oludala isetshenziselwa intela.

ISIBONELO 2

Ubunikazi yomnikazi efulethini uthi bamukele izicelo ngo-2016. Ngemva kwezinyanga ezimbalwa, wanquma ukuwudayisa. Inani kokuhlaziywa into 4.5 mln, futhi kushintshwe -. 3.15 mln.

Inketho 1. inkontileka iqukethe intengo kuthengiselana ruble ayizigidi ezingu 4.9. Njengoba inkontileka ubaluleke kakhulu yokusungula, kuyakubalelwa kuye ku-akhawunti ye-intela.

Inketho 2. Isivumelwano iqukethe intengo kuthengiselana ruble ayizigidi ezingu 0,999. Kulokhu, uzodinga ukubala intela ngaso inani cadastral, ngoba ingaphezu inkontileka.

ukwabelana

Uma kusetshenziswa imali yabakhokhi bentela ungumnikazi kuphela ingxenye ubunikazi, ukubala kuyoba ngokohlelo lweSitatimende lokhu algorithm:

• Inani lentela ibalwe isikimu ejwayelekile ikhumbula ebanjwayo enikeziwe.
• Izindleko Kulinganiselwa ehlukaniswa endaweni efulethini ukucacisa yokulinganisa cadastral imitha elilodwa.
• Inani okuholela iyanda ngenani amamitha okungokwendlela wentela othize.
• Inani ibalwa iyanda yi isici ukunciphisa, uma yathengwa phakathi kwesikhathi intela.

Lo mkhuba intela izenzo emhlabeni wonke, kodwa e-Europe isilinganiso sentela ephakeme. E-Fulansi, akhawunti impahla izintela 50% enzuzweni amabhajethi lendawo e-US - 70%, e-UK - 100%. Ukulingisa ngaphambi ukwelashwa yentela enikeziwe akukho engaphezu kwengu-20% wesabelo nesabelomali Russian.

isaziso

Kokuthola sokukhokha isamba Imali iyonikezwa izakhamizi kusuka April kuya November 2016. In the ukungabikho wentela esinjalo aphoqelelwe ukuba azise IRS ukuba khona into. Isicelo udinga ukwenza amakhophi amadokhumende ilungelo impahla kanye nokuhlinzekela nabo IRS kuze 31 kuZibandlela ngonyaka olandelayo. Ngokwesibonelo, uma efulethini yathengwa ngo-2015, umnqamulajuqu kwezidingo Ukubika - 31/12/16 Till 18/10/16, ku inani izaziso yokukhokha Kwathunyelwa elektroniki ku "I-akhawunti yami" kusayithi FNS.

Imibandela

Ukukhokhwa kwentela ku impahla kumele kwenziwe ngaphambi 1 Disemba ukuze zonke izindawo eRussia. Endabeni ka kokunikezwa kwe-lokukhokha komunye oyedwa ubhekene esihle u-20% eqoqweni, kanye accrual yenhlawulo ku 1/300 of the Bank of Russia. Ngakho ukuthi non-kokuthola isaziso akumkhululi kusukela ukukhokha intela.

izinkokhelo electronic

intela Pay ngesikhathi ukubaluleka cadastral kungaba futhi ngokusebenzisa isevisi kuwebhusayithi FNS. Ukuze wenze lokhu ifomu ekhethekile ugcwalise imininingwane (igama eliphelele, TIN), ucacise uhlobo intela, indawo impahla kanye nenani sokukhokha.

Amathuluzi ezokwenzela irisidi ukuthi kungenziwa ukhokhelwe igatsha lasebhange. Ungase futhi ngqo kusayithi ukukhetha omunye zokuthenga ngesikweletu kanye hambisa esizeni ebhange ukukhokha.

overvaluation

Ukunqunywa kwentela impahla ukubaluleka izwe kuzokhulisa izinkokhelo. Ukuhlolwa impahla ngokuvamile ephakeme ngisho kuka intengo emakethe. Abameli ukuncoma ukuya enkantolo futhi inselelo nokuhlola uchwep. Iningi imithetho emisha intela ukubala ahlupheke abanikazi amafulethi elite anezithunywa impahla njengefa.

Tax ngaso inani cadastral njalo emva kwezinyanga ezintathu-igumbi "Stalinka" endaweni ethile yase-65 square metres. m 2020 kuzokhulisa ukuba ayizinkulungwane 50. ukukuthinta. kokuhlaziywa Isazi lwenziwe ngaphambi crisis. Ngakho-ke, namuhla ke ingaphezu ngisho kwenani emakethe komhiaba. Lokhu kuba sobala ikakhulukazi ezindaweni ngaphandle eMoscow. Ukufaka esikalini wathwalwa zikahulumeni ukuthi unesithakazelo okwandisa base yentela. Akumangalisi, befuna kuye ukuze kuphikiswe kuphela 2015 aba yizinkulungwane 7.6. Man. Ngokwe-kokuhlaziywa enkantolo lancipha ngu 40-70%.

Inselele enkantolo

Ukuze inselelo ukubaluleka labelwe iminyaka emihlanu kusukela ngosuku ukungena idatha kwirejista isimo. Into yokuqala udinga ukubhala isicelo kwiKhomishana we umnyango indawo ye-Russian Register. Isisekelo kuhanjiswa yayo kungaba:

• Imininingwane singenele mayelana into;
• ukuzimisela ayilungile yenani emakethe.

Ukuze isitatimende ezikhishwe ngenyanga edlule. Endabeni ka ukuphambuka, sicela uthintane inkantolo. Oku-isidingo sokulungiselela isitatimende kwesimangalo futhi ukhombise imfuneko ethile setha maqondana nenani emakethe into noma ukushintsha ukulinganisela yokusungula maqondana ukuhlonza idatha zamanga. Kunoma ikuphi, isinqumo weKhomishani inkantolo ngeke kucatshangelwe.

Uma ukubaluleka cadastral of inombolo cadastral isazoqhubeka ashintshwe ohlangothini ezincane, ukuguqulwa zizoqala ukusebenza kusukela 1 Januwari wonyaka lapho isicelo kubhekwe, kodwa hhayi ngaphambi kosuku yekuhlola zokugcina. Kuyinto uyelulekwa ukuze azise iziphathimandla zentela ngesinqumo sokwahlulela noma ikhomishini futhi ahlinzeke nemibhalo eyesekayo. Omunye umbuzo ...

... ukuthi kwakufaneleka ukuba inselelo?

Intela impahla ukubaluleka izwe manje edolobheni ibalwa isilinganiso 0.3% yenani komhlaba, futhi 0.1-0.3% yezindleko egumbini. Ngaphambi kokuya enkantolo, kudingeka siqiniseke ukuthi inani imali ngempela overpriced.

Ngazi kanjani ukubaluleka cadastral komhiaba? Isinyathelo sokuqala ukuba uthole ukuthi zisebenze Federal Cadastral Chamber, uthola isitifiketi futhi passport. isidingo Okuhambisana yayala kusuka umbiko ethengiswayo lochwepheshe ukunquma inani lemakethe. Ukuze idokhumenti udinga ukwenza isiphetho esiqondile CPO, okuyinto ekhombise ukuthi umbiko okhishwe phezu nomthetho ofanele. Uma ukubaluleka cadastral inombolo cadastral kuyoba ephakeme kunaleyo okungenani u-30%, kungenzeka ukuya enkantolo.

Ummangalelwa kufanele bakhombise Federal Cadastral Chamber. Isicelo kumele sihambisane umbiko ethengiswayo sika, esiphelweni sesimiso SRO. Into enzima kakhulu - ukufakazela nokwephulwa kwamalungelo wesicelo. Okunjalo kungaba umehluko nenani lentela yokudlulisa.

Uma umehluko izibalo kuyoba engaphansi kuka-30%, i-kuhlolwa forensic ka ukuzimisela intengo bayonikezwa. Ngakho-ke kuyadingeka ukuze anqume kusengaphambili ukuthi inani izinkampani ukuthi ungakwazi ukunikeza ekuqhubeni. Endabeni isinqumo esihle ukwehlisa imali kuyoba ngasekupheleni konyaka lapho isicelo futhi isicelo kubhekwa.

intengo udaba

- Usizo kusuka passport cadastral - ruble 600.

- Estimator - ruble okungenani eziyinkulungwane 80 ..

- Isiphetho we CPO - ruble ayizigidi 20 ..

- Forensics - ruble ayizigidi 80 ..

- izinsizakalo zomthetho - ubuncane ruble ayizigidi 70 ..

- Isitembu duty - ruble ayizigidi 6.5 .. (Kubandakanya izindleko zokuhamba).

- Inani izindleko amanani ruble okungenani eziyinkulungwane 257 ..

Inkantolo ungashintsha ngalowo lezi zindleko kummangalelwa, kodwa kuqala ukuchitha kakhulu. Okungukuthi, ukuze unciphise yokusungula izindleko kwenza umqondo uma useduze ruble ayizigidi ezingu-45. futhi kungenzeka overstated by izikhathi 2. Kulokhu, inqubo nokwenza kuyovuzwa eminyakeni embalwa.

wentela yomhlaba ukubaluleka izwe ngo-2016

Iqoqa abantu pay oluphethe iziza obunikazi ukusetshenziswa unomphela noma ukuphila konke. Inani lentela ibalwe lokhu algorithm:

Zn = Kc x DM x Art x Ap lapho:

• Ks - ukubaluleka cadastral komhlaba.
• UD - bahlanganyela ubunikazi bezwe.
• Art - kwesilinganiso sentela.
• Square - ezweni ubunikazi isilinganiso (isicelo unyaka ethengiwe noma ukuthengiswa impahla).

Cabangela nasi isibonelo. Ake sithi isakhamuzi ungumnikazi icebo enhloko-dolobha, uyaphuma ukubaluleka cadastral 2400 THS. Hlikihla. Ngokusho lokhu into inikezwa isilinganiso sentela ka 0.3%. ukuqoqa imali ikhokhwa 2400 x 0.3 100 = 7.2 wena ..

Ucabange ukuthi abakhokhi bentela ephethwe into nje izinyanga 3 emnyaka. Khona-ke inani imali ngabe ibalwe ngendlela ehlukile:

2400 x 0.3 / 100 x (3: 12) = 1.8 wena ..

Imali ekhokhwayo ukuze isabelomali, Federal Tax Service ulindele. Abantu emphakathini, isaziso, equkethe ulwazi mayelana nenani izimali kanye nemigomo yokukhokha. Uma kusetshenziswa imali yabakhokhi bentela akuzange wathola isaziso, enesibopho azise Federal Tax Service ukutholakala komhlaba kanye anikezele kobunikazi.