Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/init.php on line 48 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/init.php on line 48 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 143 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 147 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 148 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 28 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 30 Warning: mktime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 39 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 40 Warning: mktime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 41 Warning: mktime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 42 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 44 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 49 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 49 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 50 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 50 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/calendar.php on line 213 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/topnews.php on line 26 Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/classes/rss.class.php on line 137 Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/classes/rss.class.php on line 137 Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/classes/rss.class.php on line 137 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/engine.php on line 146 Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 101 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 229 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 229 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 233 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 233 Warning: date(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 374 Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 447 Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 447 Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 447 Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 447 Warning: strtotime(): It is not safe to rely on the system's timezone settings. You are *required* to use the date.timezone setting or the date_default_timezone_set() function. In case you used any of those methods and you are still getting this warning, you most likely misspelled the timezone identifier. We selected the timezone 'UTC' for now, but please set date.timezone to select your timezone. in /home/ih321407/public_html/sonat-spc.ru/engine/modules/show.full.php on line 447 Советы юриста. Порядок взимания налога с имущества, переходящего в порядке наследования по завещанию » ООО НПФ "Сонат"

Советы юриста. Порядок взимания налога с имущества, переходящего в порядке наследования по завещанию

Налогообложение имущества, переходящего в порядке наследования, в настоящее время регулируется Законом Российской Федерации от 12.12.1991 N 2020-1 "О налоге с имущества, переходящего в порядке наследования или дарения" (далее - Закон).
Взимание налога предусматривается не со всей стоимости имущества, переходящего в порядке наследования, а за вычетом необлагаемого минимума. Законом установлено, что налог взимается в случаях, если общая стоимость переходящего в собственность физического лица имущества на день открытия наследства превышает 850-кратный установленный законом размер минимальной месячной оплаты труда (далее - МРОТ).
Ставки налога дифференцированы в зависимости от стоимости наследуемого имущества и категории наследников, для которых характерен общий признак - определенная степень родства между наследниками и наследодателями, что обеспечивает социальную справедливость в перераспределении доходов граждан.
Так, при наследовании имущества стоимостью от 850-кратного до 1700-кратного размера МРОТ наследники первой очереди (дети, супруг, родители) уплачивают налог по самой низкой ставке: 5 % от облагаемой стоимости наследуемого имущества. Наследники второй очереди (братья, сестры умершего, дедушка и бабушка) уплачивают налог по ставке 10 % от этой же стоимости. Налог для всех прочих наследников составит 20 % тоже от этой стоимости.
Закон предусматривает освобождение от уплаты налога тех граждан, которые принимали непосредственное участие в накоплении этого имущества. Так, от налогообложения освобождаются: имущество, переходящее в порядке наследования пережившему супругу, одним супругом другому независимо от того, проживали супруги вместе или нет; жилые дома (квартиры) и суммы паенакоплений в жилищно-строительных кооперативах, если тот, кто получает наследство, проживал в этих домах (квартирах) совместно с наследодателем на день открытия наследства; жилые дома и транспортные средства, переходящие в порядке наследования инвалидам I и II групп, которые имели указанные группы инвалидности на момент получения свидетельства о праве собственности на наследство.
Действующим законодательством не разграничен режим налогообложения в зависимости от правового основания наследования (в силу завещания или закона) и не установлены ставки налога с имущества, переходящего в порядке наследования, специально для наследников по завещанию, фактически являющихся наследниками определенной очереди в зависимости от степени родства с наследодателями. Из действующего Закона и гражданско-правового института наследования не следует, что к наследникам с одинаковой степенью родства должны применяться разные ставки налога (существенно различающиеся) в зависимости от правового основания наследования имущества.
В соответствии со ст. ст. 19 и 57 Конституции РФ и действующим Законом Российской Федерации "О налоге с имущества, переходящего в порядке наследования или дарения", при исчислении налога с имущества, переходящего в порядке наследования, при наследовании имущества сыном по завещанию должны применяться ставки налога, предусмотренные Законом как для наследников первой очереди, в круг которых входят дети.
Вместе с тем, учитывая, что уплата налога с имущества, переходящего в порядке наследования, является обременительной для граждан, в настоящее время в Государственной Думе готовится к принятию проект федерального закона, предусматривающий введение новой главы Налогового кодекса Российской Федерации "Налог на наследование или дарение", которой определено снижение размеров ставок налога на наследование в 3 - 4 раза в зависимости от степени родства наследодателя и наследника и независимо от того, как вступают наследники в наследство - по закону или по завещанию.
Налогообложение стоимости имущества, переходящего в порядке наследования, будет осуществляться не с первого рубля, а будет уменьшаться на не облагаемую налогом сумму, которая в проекте значительно увеличена. Льготы, предусмотренные действующим законодательством о налоге с имущества, переходящего в порядке наследования или дарения, при наследовании имущества, в проекте вышеназванного федерального закона сохранены.

Раздел: Полезные советы Просмотров: 1030
 

Как давно Вы делали ремонт?

более 10 лет назад
более 5 лет назад
2 года назад
1 год назад
Только собираемся..

Статистика

Чтение RSS

Самое популярное:




Warning: Unknown: write failed: Disk quota exceeded (122) in Unknown on line 0 Warning: Unknown: Failed to write session data (files). Please verify that the current setting of session.save_path is correct (/opt/alt/php54/var/lib/php/session) in Unknown on line 0