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Instructions No. 56 of the Ministry of Taxes and Dues regarding the application of the Law on land charges.

Pays/Territoire
Fédération de Russie
Type du document
Règlement
Date
2000
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Transfert Taxe/impôt Évaluation foncière
Aire géographique
Arctique, Asie et Pacifique, Mer Noire, Mer Caspienne, CEI (Communauté des États indépendants), Europe de l'Est, Europe, Europe et Asie Centrale, Pacifique Nord, Pacifique Nord Occidental
Résumé

Land tenure in the Russian Federation is requiring payment. Land charges include land tax, rent and normative land value. Landowners, landlords and land tenants, except for leaseholders, are liable to annual land tax. Land transferred on condition of lease is charged with rent. Normative land value is fixed for the purpose of purchase and redemption of the plots of land in cases envisaged by the Russian Legislation as well as for hypothecating the plots of land. The purpose of the introduction of land charges is to stimulate the rational use, protection and development of land, increase of soil fertility, levelling of social and economic conditions of management of the plots of land of different quality, providing for the development of infrastructure of populated areas and setting up special funds for the financing of the above-mentioned arrangements. The rate of land charge doesn't depend on the results of economic activity of landowners, landlords and land tenants and is fixed as the form of stable annual payment for a unit of land area. The document consists of V Sections that contain 50 paragraphs. Section I classifies the categories of land tax payers and the objects of taxation. Section II regards favourable terms for paying land charges and the modalities of their concession. Section III determines the modalities of calculation and payment of land charges. Section IV regards the modalities of entering in an account, centralisation and use of land charges revenues. Section V deals with normative land value.

Texte intégral
Russe

Références - Législation

Implemente

Law of the RSFSR No. 1738 - 1 of 1991 "On land charges".

Législation | Fédération de Russie | 1991

Mot clé: Législation de base, Taxe/impôt, Évaluation foncière, Réforme agraire, Régime foncier, Location, Propriété

Source: FAO, FAOLEX

Federal Law No. 132-FZ of 1998 "On addenda to the Law "On land charges"".

Législation | Fédération de Russie | 1998

Mot clé: Taxe/impôt, Évaluation foncière, Réforme agraire, Régime foncier

Source: FAO, FAOLEX

Federal Law No. 158-FZ of 1997 "On addenda to the Law "On land charges"".

Législation | Fédération de Russie | 1997

Mot clé: Taxe/impôt, Évaluation foncière, Réforme agraire, Régime foncier

Source: FAO, FAOLEX

Federal Law No. 145-FZ of 1997 "On addenda to the Law "On land charges"".

Législation | Fédération de Russie | 1997

Mot clé: Taxe/impôt, Évaluation foncière, Réforme agraire, Régime foncier

Source: FAO, FAOLEX

Federal Law No. 22-FZ of 1994 on amendments and addenda to the Law of the RSFSR on land charges.

Législation | Fédération de Russie | 1994

Mot clé: Taxe/impôt, Évaluation foncière, Terrains agricoles, Réforme agraire, Régime foncier, Petits exploitants/paysans

Source: FAO, FAOLEX

Implementé par

Order No. BG-3-21/197 of the Ministry of Taxes and Dues regarding the amendments and addenda to the Instructions No.56 of 2000 of the Ministry of Taxes and Dues regarding the application of the Law “On land charges”.

Législation | Fédération de Russie | 2002

Mot clé: Taxe/impôt, Évaluation foncière

Source: FAO, FAOLEX

Amendé par

Order No. BG-3-21/410 of the Ministry of Taxes and Dues regarding the amendments and addenda to the Instructions No. 56 of the Ministry of Taxes and Dues regarding the application of the Law on land charges.

Législation | Fédération de Russie | 2001

Mot clé: Coupe de bois/exploitation forestière, Gestion forestière/conservation des forêts, Propriété, Taxe/impôt, Coopérative/organisation de producteurs

Source: FAO, FAOLEX