Taxes to the municipal budget

Key Feature

All tax obligations are classified into three large groups: federal, regional and local taxes (enacted by a regulatory act of the government at the appropriate level). The key difference between these types is that financial funds go entirely to the federal budget, and are then distributed among lower budgets in the form of grants and subsidies. But regional and local taxes and fees are established to replenish the treasury of the subject or municipality.

Therefore, a local tax is a payment or fee that taxpayers pay into the treasury of a municipality. In addition, the key procedure for paying local taxes is established exclusively by municipal authorities. That is, the rate, procedure and terms of payments, frequency of reporting and the composition of benefits are determined by the municipality.

How are payments classified?

All payments administered by the Federal Tax Service, when credited to the treasury, are classified according to the budget classification code. That is, when transferring funds to the budget, the taxpayer indicates the BCC in the payment order or receipt, which corresponds to a specific fiscal obligation.

Obligations credited to the municipal treasury can be determined by the 12th and 13th symbols of the 20-digit budget classification code. So, when transferring to the KBK, indicate the value “03” (precisely by 12-13 characters).

What taxes go to the local budget

Let us repeat that almost all taxes are transferred to the local budget; it makes no sense to provide a list. Since part of the federal or regional budget revenues is returned as subsidies or other transfers to the municipal treasury. However, it is fundamentally wrong to consider all fiscal obligations and fees to be municipal.

Let us determine which payments are classified as local taxes. That is, what tax liabilities are credited directly to the municipal treasury. So, local taxes, list:

land tax;
trade fee;
BUT on the property of individuals.

Now let's look at the characteristics of each of the listed tax obligations.

Tax benefits in Moscow: who is expected and how to get them

The draft tax amendments were prepared by the economic bloc of the Moscow government and were almost immediately approved by the relevant commission of the Moscow City Duma. It makes changes to six laws of the city of Moscow at once: on the property tax of organizations, on the transport tax, on the patent taxation system, on the establishment of a coefficient reflecting the regional characteristics of the labor market in the territory of the city of Moscow, as well as to the law of the city of Moscow on the trade tax.

First, about “tightening the screws”: this side of tax innovation consists of two main points. Firstly, starting from the new year, legal entities will pay tax on their real estate - including housing, garages, unfinished, garden and other houses - not from the book value, but from the cadastral value. As a rule, the book value is much lower than the cadastral value, moreover, the value of objects in the latter case is determined by the state based on market conditions. It is for this reason that individuals were transferred to calculating tax based on the cadastral value several years ago: this is how we pay for our apartments. But while legal entities paid tax based on book value, the scheme of buying real estate for a company was popular: you register it not for yourself personally, but for the company, and you have less tax. Now this loophole does not work - in much the same way as last summer they closed the “gate” for cars with Armenian license plates, which were cleared through customs at preferential rates and drove around Russia. What to do, the budget wants to eat.

Secondly, the exemption on the so-called trade tax for vending - trading using machines - has been cancelled. Now 4,900 rubles per quarter will be collected from each machine selling cola, coffee or chips - this is a rate similar to the tax for the patent taxation system in trade. By the way, about the patent - the cost of a labor patent does not change compared to 2021 and is set at 5,341 rubles per month.

The benefits included in the same package are more varied. The first of them is that railway real estate used for transportation on the MCC is exempt from property tax (the holidays have been extended for another five years). According to the explanatory note from the authors of the project, this was done “in order to maintain the price attractiveness and accessibility of travel for the population along the Small Ring of the Moscow Railway.” The second, very unexpected point concerns garages: if until this year multi-storey parking garages were exempt from property tax (not land!), now garages and garage-building cooperatives have been equated with them. The next group of benefits: the reduction in sales tax for kiosks and buffets in theaters, cinemas, museums and other cultural institutions, as well as for newsstands, church shops and bookstores, has been extended for another five years.

“The adopted package of tax measures is very diverse, and this is its significant advantage,” says Moscow City Duma deputy Andrei Titov. “It was extremely important to accept the changes, according to which property - apartments, garages, parking spaces, etc. - were not registered with a legal entity in order to pay for them at book value, and not at real, cadastral value. Gray schemes that allow you to pay the minimum should not exist in the current budget situation.

According to Titov, tax breaks in this package of amendments are offered where they directly affect prices and living standards in Moscow. So, in addition to benefits for the MCC, relaxations will also affect retail trade, including for formats such as fairs. This will reduce the tax burden, which will help attract producers of inexpensive, high-quality products from the regions to trade on these sites, and curb price increases for end consumers - Muscovites, the parliamentarian noted.

It is also interesting that tax breaks are being extended for aquariums with an area of more than 10 thousand square meters - in Moscow there is currently only one such facility. A source in the economic block of the Moscow government explained to MK that the tax break is motivated by the great educational value of aquariums, as well as their health-improving function (some aquariums provide the service of swimming with dolphins, which is beneficial in the treatment of a number of neurological diseases). The tax on the area of aquariums that is not leased is reduced by four.

Land tax

Key provisions on land tax are regulated in Chapter 31 of the Tax Code of the Russian Federation. All organizations, individual entrepreneurs, private owners and ordinary citizens who own land plots are required to pay it.

The object of taxation for local tax is established as the cadastral value of the site, determined as of January 1 of the reporting period, that is, the year.

Municipal authorities set land tax rates independently. However, their maximum value is regulated in the Tax Code of the Russian Federation. In other words, the municipality cannot approve a land tax rate higher than the value regulated by the Tax Code of the Russian Federation.

The maximum values are fixed in Art. 394 Tax Code of the Russian Federation:

0.3% - for agricultural land, as well as for plots used for personal subsidiary plots and gardening, occupied by residential buildings and related buildings, structures and infrastructure. Also included in this category are lands limited in circulation, used for defense, customs and security needs;
1.5% - applies to other categories of land plots.

IMPORTANT!

The municipality has the right to approve reporting periods, as well as provide for advance payments for taxpayer organizations. Such exceptions do not apply to individuals.

The approval of the list of beneficiaries, as well as the procedure for receiving tax deductions and concessions, is established by the authorities of the municipal formation.

Characteristics of local taxes

From the list of Article 15 of the Tax Code, it is obvious that the volume of local taxes in the general tax system of the Russian Federation is quite small compared to federal ones. Let's look at them in more detail.

Land tax

The local tax is land tax (Chapter 31 of the Tax Code of the Russian Federation). It is paid by legal entities and citizens who own land plots.

A plot of land located within the boundaries of a municipality is a taxable property. The tax base is determined from the cadastral value of the site as of January 1 of the reporting year.

Tax rates for local taxes are established within the limits adopted by the norms of the Tax Code of the Russian Federation. For land tax, the maximum rate, depending on the category of land, can be differentiated and vary from 0.3% to 1.5% (Article 394 of the Tax Code of the Russian Federation):

a rate of up to 0.3% is applicable to agricultural land, land acquired for personal farming, occupied by housing and related infrastructure, as well as land limited in circulation and provided for defense, security and customs needs;
a rate of up to 1.5% is allowed for other plots of land.

The procedure for paying local taxes is established by municipal authorities, and they also set payment deadlines for taxpayer organizations. At the same time, regarding land tax, local authorities have the right to determine the reporting periods and the need to pay advance payments, but they may not do this (Articles 393, 396, 397 of the Tax Code of the Russian Federation).

Municipal authorities that establish local taxes and fees also introduce benefits for these taxes. Regarding the land tax, the Tax Code of the Russian Federation lists categories of organizations and individuals that do not pay tax (Article 395 of the Tax Code of the Russian Federation); at the local level, additional types of benefits can be applied, from partial reduction of the tax base to complete exemption from paying tax.

Property tax for individuals

Local taxes, the list of which is given above, also include property tax for individuals (Chapter 32 of the Tax Code of the Russian Federation). Taxpayers are citizens who own real estate: residential buildings and premises, garages, unfinished construction projects and other buildings, structures and structures (Article 401 of the Tax Code of the Russian Federation). The tax base is determined from the cadastral, and in some cases from the inventory value of the property.

The property tax for individuals, like other local taxes and fees, is introduced by municipal regulations. The authorities themselves can establish the procedure for determining the tax base and specific tax rates.

The marginal rates for local taxes and fees are established by the Tax Code of the Russian Federation; for the property tax of individuals they are as follows (Article 406 of the Tax Code of the Russian Federation):

0.1% for housing, unfinished residential buildings, garages, outbuildings up to 50 sq. m. m on a personal plot; by local authorities this rate can be reduced to 0%, or increased by no more than 3 times;
2% for objects with a cadastral value of more than 300 million rubles. and objects from the list of clause 10 of Art. 378.2 Tax Code of the Russian Federation;
0.5% for other real estate.

Since benefits for local taxes are established not only by the Tax Code of the Russian Federation, but also by municipal acts, for property taxes, each region can determine them themselves in addition to those already specified in the code.

Trade fee

The current fiscal obligation applies exclusively to the territory of our capital. Only the Moscow authorities regulated that all companies and entrepreneurs conducting trading activities must pay an additional contribution to the municipal treasury. These local taxes and fees are introduced by Moscow Law No. 62 as amended. dated November 23, 2016.

Only individual entrepreneurs using the patent taxation system, as well as agricultural producers, can avoid paying TC.

Tax rates for local taxes are established depending on the area and (or) size, type of object of taxation. Let us recall that the object is movable and immovable property used for trade, both wholesale and retail.

System of local taxes and fees

The system of local taxes and fees is also provided for by the Tax Code of the Russian Federation and is represented by an exhaustive list of both taxes and fees. State power represented by local government cannot go beyond this list and establish additional fees or local taxes.

Local taxes are presented in the form of taxes:

federal;
regional;
local, put into effect by the self-government body within the municipality.

Local fees include:

Federal level;
local level.

Within the region, the introduction of fees is not provided for by the Tax Code of the Russian Federation, and accordingly is unacceptable, which is why the system of fees throughout the country is represented by two levels.

We will recalculate and minimize tax deductions

Property obligations for citizens

Thus, local taxes and fees include obligations regulated in Chapter 32 of the Tax Code of the Russian Federation. The tax must be paid by all citizens who own real estate. For example, residential buildings, apartments, garages, other structures and buildings, as well as unfinished construction projects.

Maximum permissible local property taxes and fees 2021, list of rates:

0.1% - for unfinished construction projects with an area of up to 50 m², the authorities can reduce the rate to 0%, or increase to 0.3%;
2% - for real estate whose value is over 300 million rubles, or real estate that is included in the list of clause 10 of Art. 378.2 Tax Code of the Russian Federation;
0.5% - for other real estate.

We repeat that these are only recommended values. The Moscow Region authorities may approve other interest rates or approve a list of benefits.

Residential property tax

Objects of taxation include the following types of property: apartments, houses, dachas, rooms, garages, as well as other premises and buildings and shares in the ownership of the listed property.

The apartment tax in Moscow is equally distributed among the share owners, who are obliged to pay it in proportion to their share.

The current tax rates in Moscow for residential premises are applied based on their value: · 0.1 – for a cost below 300,000 rubles. · 0.3 – cost 300 – 500,000 rubles. · 0.6 – 500 – 1,000,000 rub. · 0.75 – more than 1,000,000 rub.

The tax is calculated as of January 1 of each year, based on the inventory value of the apartment.