Single tax on real estate

By Admin | Legal Issues
26 April 2016

A couple of years ago, the introduction of a single tax on real estate seemed something unreal.So, in September 2005 at a press briefing at the Government House, German Gref said on uneconomical such a tax.However, this year a new tax on real estate of the fashionable topic of discussion turned to the inevitable future.We tried to figure out what threatens this innovation for the Russians.

remind you that a single real estate tax would replace the two currently existing taxes: land and property.The main feature of the new tax is that its rate will be determined based on the market (cadastral) project cost.So far we have paid the tax for an apartment based on the price of inventory (estimated BTI), which is known to be significantly lower than the market.

originally supposed to wait for the new tax until 2010.But this year, Vladimir Putin urged lawmakers, saying in his Address to the Federal Assembly on the need to introduce it from 2009."It is necessary to complete the development and adoption of reg
ulatory legal acts establishing the framework and procedures of mass valuation of real estate in order to ensure the introduction of a single local property tax ... since 2009", - the document says.

After this statement, the government of President almost immediately approved "Main directions of tax policy for 2008-2010.", Involving the introduction of this tax.According to this document, at the federal level will only be set a maximum tax rate.Specific rates, exemptions and non-taxable minimum will determine municipalities.They will make a decision on the introduction of a progressive scale.

Meanwhile, Rosnedvizhimost already begun experimental revaluation of buildings and structures on the new methodology.Revaluation is conducted in the Tver, Kemerovo, Samara and Kaluga regions.The experiment will continue until the end of 2008, and then sent back for revision technique and probably will be used all over Russia.

As the authors of the document, the purpose of the new tax is not to obtain additional state revenue.The main objective - the alignment of the tax burden on the different segments of the population, more "fair" tax system.It is possible that as a result of innovations needy citizens will pay less than pay now, or will generally be exempt from tax.

According to experts, a single tax on real estate is still unlikely to be distributed throughout the territory of Russia before 2010.To do this, you must first prepare two key elements of the reform: a single real estate cadastre and the full method of property valuation.The last point is the experts most questions.What criteria will be decisive?How to be able to differentiate the rate for each region?After all, the cheapest apartment in Moscow is at the cost of a mansion in the whole province.

But even the possession of apartments in the capital is not an indication of security and willingness to pay a few thousand dollars a year in taxes.Many Muscovites got their apartment from the state, or, say, inherited.If the tax rate will be calculated based only on the market value excluding the income of the owner, many will simply not afford to "contain" their property.

Experts believe that even with the most well thought-out method of calculating the tax will not be able to avoid a situation where the apartment becomes a burden and it has to sell.In general, however, a significant increase in supply in the property market due to the introduction of the new tax does not portend.

rate of single tax on real estate is planned in the range of 0.01-0.5% of the cadastral value of a single property complex, consisting of land, buildings and structures.The exact rate will depend on the value of the object (ascending scale) For example, if the property is worth less than 300 thousand rubles, the rate will be 0.1%, and if more than 500 thousand - already 0.3% (figures not yet been approved and can be updated).When calculating the value to the next higher, respectively, and the rate will rise.

Thus, when the market value of apartments in Moscow, for example, 6 million rubles.the maximum possible amount of tax will be about 30 thousand. rub.per year, which is comparable to the size of the annual payments for communal bedroom apartment.It should be noted that such a rate is consistent with the most democratic European counterparts.For example, in Finland, it is 0,22-0,5% of market value.The average tax rate on real estate in the world - about 2%.

Another point to an alarming experts - corruption opportunities offered by the reform.Almost all the powers to define and calculate taxes, as well as his collection of the Ministry of Finance is planning to be left to municipalities.It probably could lead to abuses of power on the ground.

Meanwhile, the majority of Russians approve of the tax reform.According to the opinion poll, 68% of respondents believe the current system unfair taxation apartments.47% of respondents approved of the idea of ​​"fix" the tax rate to the market value of the apartment.At the same time opposed by only 37% of citizens, while the rest abstained.By the way, in Moscow and St. Petersburg, a positive attitude to innovation as much as 66% of respondents.

Among the criteria that are important to determine the tax rate, the majority of respondents cited "the level of income owners' (35%) and" housing quality "(30%).It is noteworthy that the percentage of respondents who named the first criterion, almost independent of their financial position.That is, high-income citizens are willing to pay higher taxes, "attached" to their income.But the apartments are ready to consider the footage only 10% of respondents.

In general, it can be concluded that the new tax on real estate is not as bad as it first "daubed" media.Stake planned several times lower than in Europe.Low-income citizens can count on a variety of benefits.The hardest hit have investors holding several apartments.Perhaps many will not contain all the power of the property, resulting in the market investment apartments filled up again.Ultimately, this will lead to further price reductions and improve the overall housing situation in the country.