Taxes and deductions

Alexey Tyurin me time, and with it the needs of man. Previously, to get (buy) 2, 3 - bedroom apartment was considered a great thing of all life. A little bit flat there - the duty performed. Now the other benchmarks: their own home, spacious apartments with separate rooms for each family member, etc. Becoming the owner of the property, each owner is faced with the processes of assessment. Foresight would initially only planning to purchase real estate, learn how much will cost the tax. Thus you can plan a unit area desired object: it can reduce it, and maybe increase. We repeat that the objects of taxation are houses, apartments, cottages, garages, general building and facilities. The amount of tax derived from the total inventory value of the object and is defined by regulations of local governments. Subject to taxation and land plots located on the lands of a particular municipality. Cadastral value of such a section is determined by the land legislation of the Russian Federation, and the tax rate - bodies of the municipality. It is important that when buying and selling of residential property can be tax deductible (however, he is paid only once in life). Tax Code, Art. 220 In determining the tax base in accordance with paragraph 3 of Article 210 of this Code, a taxpayer is entitled to the following property tax deductions: 1. In the sums received by the taxpayer in the tax period from the sale of residential houses, apartments, rooms, including privatized dwellings, villas, garden houses or plots of land and interests in such property owned by the taxpayer less than three years but not exceeding a total of 1,000,000 . rubles, as well as to the amounts received during the tax period from the sale of other property owned by the taxpayer less than three years but not more than 125 000 rubles. When selling homes, apartments, rooms, including privatized dwellings, villas, cottages and land and interests in such property owned by the taxpayer more than three years, as well as the sale of other property owned by the taxpayer for three years and more property tax deduction is granted in the amount received by the taxpayer on the sale of the property. Instead of using the right to receive a property tax deduction under this subparagraph, the taxpayer is entitled to reduce the amount of their taxable income the amount actually paid to them and documented expenses associated with obtaining these revenues, with the exception of the taxpayer of its own securities. When selling shares (part of) the authorized capital of the organization, and assignment of claims under the contract of a joint construction (contract investment of shared construction or other contract associated with the shared construction of) the taxpayer is also entitled to reduce the amount of their taxable income the amount actually paid them and documented expenses associated with obtaining those revenues. 2. In sum, the taxpayer spent on construction or purchase of the Russian Federation of residential houses, apartments, rooms or shares (stakes) in them, in the amount of actual expenses, as well as the amount allocated for the repayment of interest on trust loans (credits) received from credit institutions and other organizations of the Russian Federation and they actually spent on construction or purchase of the Russian Federation of residential houses, apartments, rooms or shares (stakes) in them. In the actual costs of new construction or acquisition of a dwelling house or shares (equity) in it can be included: the cost of developing design and estimate documentation, acquisition costs of construction and finishing materials, the cost of purchasing a dwelling house, including at the finished construction, costs associated with the work or services for construction (completion of the house, not the finished building) and finish; costs of connection to the networks of electricity, water, gas supply and sanitation services or the creation of autonomous sources of electricity, water, gas supply and sanitation. In the actual cost of purchasing an apartment, a room or share (shares), they may include: the cost of purchasing an apartment, room share (shares) in them or the rights to an apartment, a room in a house under construction, acquisition costs of finishing materials, the cost of work associated with finishing apartments, rooms. Deducting the cost of completion and finishing of buying a house or finishing of purchased flats, rooms may in that case, if the contract under which carried out such an acquisition, described the acquisition of unfinished construction of residential houses, apartments, rooms (the rights to an apartment, a room) without finish or share (shares) in them. The total size of the property tax deduction under this subparagraph shall not exceed 1 million rubles, excluding amounts to payment of interest on trust loans (loans) received from credit institutions and other organizations of the Russian Federation and actually expended by the taxpayer for new construction or acquisition by Russian Federation house, apartment, room or shares (stakes) in them. To confirm the right to a property tax deduction is the taxpayer: the construction or purchase of residential house (including at the finished building) or share (shares) in it - documents proving the ownership of a house or a share (stock) in it in acquiring apartments, rooms, share (shares) in them or the rights to an apartment, a room in a house under construction - a contract to purchase apartments, rooms, share (shares) in them or the rights to an apartment, a room in a house under construction, the act of handing over the flat, room, shares (shares) in which the taxpayer or documents evidencing title to an apartment, room or stake (shares) in them. Said property tax deduction provided the taxpayer on the basis of a written statement of the taxpayer, and payment documents processed in the prescribed manner and confirming the payment of cash by the taxpayer for expenditures incurred (receipts for pay-in slips, bank statements on the transfer of funds from the account of the buyer to the seller, commodity and cash checks, acts of procurement of materials from individuals, indicating they address and passport data vendor, and other documents). In the system of paying taxes is a tendency to migrate to a single tax on real estate. While a new project about an equal number of opponents and those who are in favor. It is believed that a new form of tax impact heavily on vulnerable segments of the population, which further accentuate the gap castes, different in material security. However, the authorities are confident that this will just the right balance. After all, the same now metrazhnaya 13 per cent will be differentiated. More than a year in Tver, Kemerovo, Samara and Kaluga regions Rosnedvizhimost an experiment to replace the inventory cost of the land that looks real market conditions. Thus it is logical to expect an increase in interest rates on real estate in several times that in other regions "go down" in 2009.