Land tax for entrepreneurs - what's new? (On materials of the Stavropol territory)

The land legislation of the Russian Federation (the Land Code of the Russian Federation and other acts issued in accordance with it) is based on the principle of payment for the use of land. Any land use is charged. The economic interest of local governments extends to determining the tax base for land tax, since these taxes are fully credited to local budgets. In the Stavropol Territory, the tax rate for land tax is set by the representative bodies of municipalities in the amount of marginal, base rates provided by the Tax Code. According to the norms established by the Tax Code, tax benefits are granted to certain categories of taxpayers of advantages over other taxpayers, including the possibility not to pay tax or pay them in a smaller amount.