9 декабря 2020
Екатерина Уцына
stevanovicigor / Depositphotos.com
ФНС России рассказа об определении налоговой ставки по земельному налогу в случае неиспользования по целевому назначению земельного участка из земель сельскохозяйственного назначения, предназначенного для сельскохозяйственного производства (письмо ФНС России от 2 декабря 2020 г. № БС-4-21/19846@).
В соответствии с положениями налогового законодательства налоговые ставки по земельному налогу устанавливаются нормативными правовыми актами представительных органов муниципальных образований (законами городов федерального значения Москвы, Санкт-Петербурга и Севастополя) и не могут превышать, в частности, 0,3% в отношении земельных участков, отнесенных к землям сельскохозяйственного назначения или к землям в составе зон сельскохозяйственного использования в населенных пунктах и используемых для сельскохозяйственного производства (подп. 1 п. 1 ст. 394 Налогового кодекса).
Как уточняет налоговая служба, для применения ставки налога не более 0,3% нужно одновременное выполнение двух условий: земельный участок должен быть отнесен к определенной категории земель или виду разрешенного использования (к землям сельскохозназначения или к землям в составе зон сельскохозяйственного использования в населенных пунктах) и эти земли должны использоваться по целевому назначению – для сельскохозпроизводства.
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Если же уполномоченный орган признал, что участок не используется для сельскохозпроизводства, то применять в отношении этих земель ставку, не превышающую 0,3%, нельзя. Этот участок будет облагаться налогом по ставке не более 1,5%, установленной для прочих земель (подп. 2 п. 1 ст. 394 НК РФ). Сведения о нецелевом использовании земли предоставляются уполномоченным органом в налоговую службу в течение десяти дней со дня выдачи соответствующего предписания (п. 18 ст. 396 НК РФ). Также в течение десяти дней в налоговый орган по субъекту РФ будут направлена информация и об устранении нарушения или об отмене вышеуказанного предписания. При определении ставки налогообложения, как пояснила ФНС России, налоговые инспекции могут также руководствоваться результатами обследований земельных участков, проведенных в соответствии с российским законодательством.
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