Облік оподаткування нерухомості в Україні та за кордоном

Abstract

The basic stages of implementation of the real estate tax in Ukraine are considered, the objects of real estate taxation and the list of taxpayers both in Ukraine and developed foreign countries are covered. To substantiate the necessity of paying the real estate tax with alternative methods of filling the revenue base of local budgets. Generalizing the international experience of the real estate tax system and comparing it with implementation processes in Ukraine. Determining the algorithm for real estate tax, payment terms and financial penalties and penalties. To solve these problems, we use general scientific and special methods of research: theoretical generalization and grouping; synthesis and analysis; method of analogy; forecasting – to analyze the impact of the introduction of a real estate tax on the amount of financial revenues to local budgets, the welfare of the population, the price and supply of residential real estate. In foreign countries the subject of taxation may be land, building, construction; the tax is paid by the property owner; in determining the tax base of real estate objects, depending on the country, the market value, cadastral value, as well as the correction factors can be used; For the sake of objectivity and reliability, the valuation of real estate is used not by an individual character, but by a mass, depending on the purpose of taxation, using the statutory methodology for a specified period. The Tax Code of Ukraine stipulates that the tax base for residential real estate object (s), including their shares owned by an individual taxpayer of real estate tax other than land, shall be reduced: a) for an apartment / apartments independently from their number - by 60 square meters. meters; b) for a dwelling house / houses irrespective of their number – by 120 square meters meters. Individual real estate tax is calculated by the State Fiscal Service of Ukraine on the basis of the State Register of Real Property Rights. Then what is the tax on real estate of legal entities calculated by legal entities independently based on the living space of the object of taxation on the basis of documents on the ownership of the object. if the taxpayer does not pay the tax within 60 days – a fine: with a delay of up to 30 calendar days – 10% of the repaid amount of the tax debt; for delay of more than 30 calendar days – 20% of the repaid amount of tax debt.