В Зеленоградском районе ставка земельного налога была завышена в 5 раз
Прокуратура Зеленоградского района провела проверку соответствия требованиям федерального законодательства нормативных правовых актов органов местного самоуправления. По результатам проверки были выявлены нарушения налогового законодательства при принятии 9 актов. Об этом сообщает пресс-служба областной прокуратуры.
Так, в соответствии со ст. 394 Налогового кодекса РФ налоговые ставки в отношении земельных участков, приобретенных (предоставленных) для личного подсобного хозяйства, садоводства, огородничества или животноводства, а также дачного хозяйства не могут превышать 0,3 % от их кадастровой стоимости.
Вместе с тем, прокурорской проверкой установлено, что в решениях представительных органов муниципальных образований «Сельское поселение Куршская коса», «Красноторовское сельское поселение», «Ковровское сельское поселение», «Переславское сельское поселение», «Зеленоградское городское поселение» об установлении на территории муниципального образования земельного налога налоговая ставка в отношении таких земельных участков была установлена в размере 1,5% от их кадастровой стоимости.
Кроме того, в соответствии со ст. 2 Закона РФ "О налогах на имущество физических лиц" объектами налогообложения признаются жилой дом, квартира, комната, дача, гараж, иное строение, помещение и сооружение, а также доля в праве общей собственности на это имущество.
Вместе с тем, в 4 решениях представительных органов муниципальных образований об установлении налога на имущество на территории муниципального образования, доля в праве общей собственности как объект налогообложения не была закреплена.
Прокурором Зеленоградского все указанные нормативные правовые акты, не соответствующие налоговому законодательству, опротестованы.
Так, в соответствии со ст. 394 Налогового кодекса РФ налоговые ставки в отношении земельных участков, приобретенных (предоставленных) для личного подсобного хозяйства, садоводства, огородничества или животноводства, а также дачного хозяйства не могут превышать 0,3 % от их кадастровой стоимости.
Вместе с тем, прокурорской проверкой установлено, что в решениях представительных органов муниципальных образований «Сельское поселение Куршская коса», «Красноторовское сельское поселение», «Ковровское сельское поселение», «Переславское сельское поселение», «Зеленоградское городское поселение» об установлении на территории муниципального образования земельного налога налоговая ставка в отношении таких земельных участков была установлена в размере 1,5% от их кадастровой стоимости.
Кроме того, в соответствии со ст. 2 Закона РФ "О налогах на имущество физических лиц" объектами налогообложения признаются жилой дом, квартира, комната, дача, гараж, иное строение, помещение и сооружение, а также доля в праве общей собственности на это имущество.
Вместе с тем, в 4 решениях представительных органов муниципальных образований об установлении налога на имущество на территории муниципального образования, доля в праве общей собственности как объект налогообложения не была закреплена.
Прокурором Зеленоградского все указанные нормативные правовые акты, не соответствующие налоговому законодательству, опротестованы.
{"ID":"377756","~ID":"377756","TAGS":"налог, земельный налог, калининградская область, зеленоградск, прокуратура","~TAGS":"налог, земельный налог, калининградская область, зеленоградск, прокуратура","NAME":"В Зеленоградском районе ставка земельного налога была завышена в 5 раз","~NAME":"В Зеленоградском районе ставка земельного налога была завышена в 5 раз","IBLOCK_ID":"54","~IBLOCK_ID":"54","IBLOCK_SECTION_ID":"424","~IBLOCK_SECTION_ID":"424","DETAIL_TEXT":" \r\n\u003Cdiv align=\u0022justify\u0022\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EПрокуратура Зеленоградского района провела проверку соответствия требованиям федерального законодательства нормативных правовых актов органов местного самоуправления. По результатам проверки были выявлены нарушения налогового законодательства при принятии 9 актов. Об этом сообщает пресс-служба областной прокуратуры.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EТак, в соответствии со ст. 394 Налогового кодекса РФ налоговые ставки в отношении земельных участков, приобретенных (предоставленных) для личного подсобного хозяйства, садоводства, огородничества или животноводства, а также дачного хозяйства не могут превышать 0,3 % от их кадастровой стоимости.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EВместе с тем, прокурорской проверкой установлено, что в решениях представительных органов муниципальных образований \u0026laquo;Сельское поселение Куршская коса\u0026raquo;, \u0026laquo;Красноторовское сельское поселение\u0026raquo;, \u0026laquo;Ковровское сельское поселение\u0026raquo;, \u0026laquo;Переславское сельское поселение\u0026raquo;, \u0026laquo;Зеленоградское городское поселение\u0026raquo; об установлении на территории муниципального образования земельного налога налоговая ставка в отношении таких земельных участков была установлена в размере 1,5% от их кадастровой стоимости.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EКроме того, в соответствии со ст. 2 Закона РФ \u0026quot;О налогах на имущество физических лиц\u0026quot; объектами налогообложения признаются жилой дом, квартира, комната, дача, гараж, иное строение, помещение и сооружение, а также доля в праве общей собственности на это имущество.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EВместе с тем, в 4 решениях представительных органов муниципальных образований об установлении налога на имущество на территории муниципального образования, доля в праве общей собственности как объект налогообложения не была закреплена.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EПрокурором Зеленоградского все указанные нормативные правовые акты, не соответствующие налоговому законодательству, опротестованы.\u003C\/span\u003E\u003C\/div\u003E\r\n ","~DETAIL_TEXT":" \r\n\u003Cdiv align=\u0022justify\u0022\u003E\u003Cspan class=\u0022kobl-text-content\u0022\u003EПрокуратура Зеленоградского района провела проверку соответствия требованиям федерального законодательства нормативных правовых актов органов местного самоуправления. По результатам проверки были выявлены нарушения налогового законодательства при принятии 9 актов. Об этом сообщает пресс-служба областной прокуратуры.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EТак, в соответствии со ст. 394 Налогового кодекса РФ налоговые ставки в отношении земельных участков, приобретенных (предоставленных) для личного подсобного хозяйства, садоводства, огородничества или животноводства, а также дачного хозяйства не могут превышать 0,3 % от их кадастровой стоимости.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EВместе с тем, прокурорской проверкой установлено, что в решениях представительных органов муниципальных образований \u0026laquo;Сельское поселение Куршская коса\u0026raquo;, \u0026laquo;Красноторовское сельское поселение\u0026raquo;, \u0026laquo;Ковровское сельское поселение\u0026raquo;, \u0026laquo;Переславское сельское поселение\u0026raquo;, \u0026laquo;Зеленоградское городское поселение\u0026raquo; об установлении на территории муниципального образования земельного налога налоговая ставка в отношении таких земельных участков была установлена в размере 1,5% от их кадастровой стоимости.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EКроме того, в соответствии со ст. 2 Закона РФ \u0026quot;О налогах на имущество физических лиц\u0026quot; объектами налогообложения признаются жилой дом, квартира, комната, дача, гараж, иное строение, помещение и сооружение, а также доля в праве общей собственности на это имущество.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EВместе с тем, в 4 решениях представительных органов муниципальных образований об установлении налога на имущество на территории муниципального образования, доля в праве общей собственности как объект налогообложения не была закреплена.\u003C\/span\u003E \r\n \u003Cbr \/\u003E\r\n \u003Cspan class=\u0022kobl-text-content\u0022\u003EПрокурором Зеленоградского все указанные 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Новости по этой теме
