The concept of the taxpayer in the tax law (2009)

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Uploaded: 14.01.2011
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Description

Task 1

The concept of the taxpayer in the tax law. Rights and obligations of taxpayers.

Task 2


Citizen Petrov owns the property on the right of ownership:
- Apartment in the city worth 950,000 rubles;
- Car (Lada fifth model) worth 60,300 rubles;
- Plot of land in the suburbs cost 1200000 rubles;
- Build on the land (2-storey house-house) worth 800,000 rubles.
1. What it is subject to tax on the property of an individual?
2. How is the tax base for property tax of a natural person?
3. The tax rate on the property of an individual.
4. Taxpayers property tax individual.
5. The procedure and terms of payment of the property tax of physical persons.
6. Calculate the amount of tax to be paid by Petrov.

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