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Interpretation No. VG-6-02/205 of State Tax Service regarding some issues connected with land charges, taxation of agricultural enterprises and natural resources.

Pays/Territoire
Fédération de Russie
Type du document
Miscellaneous
Date
1992
Source
FAO, FAOLEX
Sujet
Terre et sols
Mot clé
Taxe/impôt Cadastre/enregistrement des terres Terrains urbains Terrains agricoles Accès-à-l'information
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

The document consists of 3 Sections that contain 58 Articles. Section 1 (arts. 1-40) regards land charges. It specifies that personal plots of land situated in rural area and belonging to farmers are subject to land charges in accordance with the established modalities, specifies the modalities of taxation of reindeer pastures, determines the authority of local administration as regards establishment of the norm of land tenure for physical persons, the modalities of collection of land charges for urban land, the differentiation of land charges in accordance with urban land and suburban land, classifies the categories of tax payers as regards land charges, establishes the authority of tax inspection as regards collection of land charges and determines the modalities of the concession of data regarding land registration and state land cadastre. Section 2 (Arts.41-45) regards taxation of profits and property. It specifies taxation of agricultural commodities, equipment of agricultural enterprises, industrial agricultural enterprises (poultry farms, hothouses, cattle breeding complexes, fur farms and others). Section 3 (Arts.46-58) regards taxation of natural resources. It specifies various types of forest use taxes, penalties for the infringement of forest use regulations and water charges.

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