Tax relief is what? Types of tax benefits. Tax social benefit

определенное послабление для лица, обязанного осуществлять отчисления в бюджет. The tax privilege is a certain easing for a person who is obliged to make deductions to the budget. Legislation provides several possibilities to reduce the burden of taxation. The person independently chooses, uses them or not. Let's consider further, what tax privileges on taxes exist .

General information

действует столько, сколько имеют силу те документы, которые были представлены для ее получения. The tax social privilege acts as much as the documents that were submitted for its receipt are valid. Delays in the legislation are envisaged not only for citizens, but also for organizations. The state pursues certain goals, introducing benefits. First of all, the authorities in this way seeks to increase the level of protection of the population, support the development of small business and production. In this connection, often during the economic crisis, laws are introduced that establish this or that tax privilege. послабление призвано кроме прочего улучшить материальное состояние некоторых категорий граждан. This relaxation is intended, among other things, to improve the material condition of certain categories of citizens. In particular, they include disabled people, large families, pensioners, and so on. уменьшение поступлений в доходную часть бюджета, то есть ущерб государству. By and large, any tax relief is a reduction in revenues to the revenue side of the budget, that is, damage to the state. Nevertheless, in these or those conditions such relief is necessary.

Subjects of law

The right to apply for benefits can be used:

1. Fizlitsa, having a disability of the 1 st, 2 nd group.
2. Pensioners.
3. Relatives of servicemen.
4. Veterans of the Second World War.
5. Relatives of persons who participated and died in hostilities.

This is a general list of citizens who are entitled to enjoy benefits.

Classification

There are various types of tax benefits. Delays are envisaged for persons who own real estate, including land, transport and so on. As it was said above, there is an opportunity to reduce the burden of taxation in organizations. для СМИ. For example, certain types of tax privileges for the media are envisaged. They are aimed at providing support for territorial publishing houses.

Land law

The tax from the plot is paid not only by the owners, but also by tenants. At the same time, both can receive indulgences if they belong to certain categories. So, tax privileges are provided for:

1. For persons who have a certificate of Hero of the USSR and the Russian Federation.
2. Persons with disabilities 1 st, 2 nd group.
3. Participants in hostilities.
4. Persons who have suffered disabilities or disabilities in the testing of nuclear weapons, space installations.
5. Participants in the liquidation of the consequences of the Chernobyl disaster, citizens who received radiation in connection with this accident.

With large families with 4 or more children, there is no land tax. This rule applies to cases of adoption of minors. It is not subject to taxation of a plot of land, the area of which is less than 50 square meters. M and on which there are various farm buildings.

Property tax

распространяются не только на определенных лиц, но и на конкретные категории материальных ценностей. Tax benefits apply not only to certain individuals, but also to specific categories of material values. Mandatory deductions are made to the regional budget. The value of the rate can differ in this or that subject of the country. However, it should not exceed 2.2%. The tax is provided for some types of movable property, as well as for immovable property. Citizens make deductions for the house, garage, apartment and so on. In the course of the economic situation, adjustments were made to the legislation. As a result, the list of taxation objects was reduced, but the rate of payment increased.

Who can get tax benefits on the property?

Subjects that are eligible for relief are:

1. Heroes of the USSR or Russia.
2. Invalids of childhood, 1 st, 2 nd group.
3. Participants in military operations, partisan detachments.
4. Citizens affected by the accident at the Chernobyl nuclear power plant.
5. Full-time employees of the Internal Affairs Directorate, the State Security Service.
6. People of art and culture. If these persons use objects of taxation for work (creativity), then they are entitled to a tax privilege. правило действует также в отношении прочих жилых помещений, в которых размещаются библиотеки, галереи, музеи. This rule also applies to other residential premises in which libraries, galleries, and museums are located.
7. Pensioners.

Transport

All registered cars are taxed according to the current legislation. They include trucks, cars, helicopters, airplanes, motor ships, yachts, buses, motor boats and boats, snowmobiles and snowmobiles, as well as certain types of construction equipment. Transport tax is deducted to the regional budget. Accordingly, the rate is established by the authority of the subject. It depends on the capacity, capacity, dimensions of the vehicle. Tax benefits can be used by the same categories of citizens as listed above. However, it should take into account a number of nuances. So, a veteran of the Great Patriotic War will not pay tax if the power of his car is less than 110 liters. With., Pensioner - if not more than 150 liters. With. And if it is a motor boat - no more than 30 liters. from. If two or more TCs are registered for one citizen, then he should choose one from which he will not pay the mandatory payment. The remaining vehicles will be subject to general taxation rules.

How to use your right?

It is worth saying that many citizens do not know that they are concessionaries. Get the necessary information can be in the territorial division of the Federal Tax Service. To exercise the right to receive benefits, you must collect a certain package of documents. The specific list of papers will depend on what category the citizen enters into. So, for example, a pensioner will need his certificate, a large family - certificates of birth of children, invalids - a certificate from the medical institution. Documents (originals and copies) are submitted to the territorial division of the Federal Tax Service. The application is also filled in there. Documents are submitted before February 1 of the following year.

Additionally

In addition to the above types of benefits, there are other, specific indulgences. For example, the law provides for the removal of certain values from the category of taxable objects. For example, the educational institution received equipment for operation for educational purposes. It will not be taxed. The law also provides for tax credits. They represent a decrease in the base by a certain percentage.