Vertinimo problema apmokestinant nekilnojamąjį turtą

LTStraipsnyje nagrinėjamos nekilnojamojo turto vertinimo apmokestinimo tikslais problemos. Remiantis pasaulio praktika nekilnojamojo turto mokestis laikomas ad valorem mokesčiu, ir mokesčio bazė paprastai nustatoma pagal jo vertę. Atsižvelgiant j tai, taikomi lyginamųjų verčių (pardavimo kainos analogų), atkuriamosios vertės (kaštų), naudojimo pajamų (pajamų kapitalizavimo), ypatingos vertės (unikalusis) ir kiti turto vertės nustatymo metodai. Nors visi šie metodai yra gana panašūs, vis dėlto priklausomai nuo pasirinktų metodų apskaičiuoto mokesčio suma gali skirtis. Tinkamų metodų pasirinkimas yra aktualus ir siekiant užtikrinti mokesčių mokėtojų lygybę: mokestis turi būti skaičiuojamas visiems asmenims pagal galimybes vienodai ir atspindėti faktines asmenų galimybes sumokėti mokestį. Atsižvelgiantį tai, straipsnyje skiriama dėmesio tiek teorinėms, tiek praktinėms nekilnojamojo turto vertės nustatymo problemoms, nagrinėjama užsienio valstybių praktika, nekilnojamojo turto mokesčio reforma Lietuvoje ir pateikiami Lietuvos mokesčių teisės aktų tobulinimo siūlymai.

ENIn 1998-2003 Lithuania gradually reviewed its tax legislation in order to attach tax base of Land tax and Real estate tax paid by entrepreneurs and organizations to the market value. Currently the tax base of Land tax is specified according to land value maps. The tax base of Real estate tax paid by entrepreneurs and organizations is attached to cost approach, applying the coefficients approved by the Commission for Compulsory Registration of Real Estate at the Ministry of Finance. According to foreign states practice property tax is usually considered as ad valorem tax. It means that tax base is determined according to the value of certain property. However, various methods of determination of value are considered. Many jurisdictions determine value of land with improvements for taxation purposes on the basis of income approach. Undeveloped land is usually appraised according to the market value or according to the coefficients, which indicate the most predictable income to be received. Elaborating new property tax laws in Lithuania it is very important to take into consideration that all taxpayers should be treated similarly in respect of their capacities to pay property tax. The value of property determined according to comparable sales or income approaches differs dramatically in case of inflation. The real estate could be used as a measure of safety against inflation. Consequently it raises the sale value of real estate, but income to be received from this real estate could remain unchanged. The principle of equity of all tax payers would require that a priority should be rendered to the income approach.A new trend to make real estate appraisal system more coherent is implementation of mass appraisal techniques. It means that the quantities of appraised property are enlarged; the appraisal is specified according to the certain sorts of real estate and professional staff; relevant data are collected and classified with assistance of modern computer programs, etc. This system also allows reducing administration costs, unifying valuation system and does not discriminate certain tax payers' groups. Lithuanian State Register Centre could be committed to implement mass appraisal system, as the Centre has been regularly collected data on real estate since 1950s. Furthermore, the author would suggest carrying out real estate appraisal on the basis of income approach. Comparable sales approach could be utilized if relevant real estate is not used and no income data is available. If taxpayer does not agree with determined value of real estate, he should be authorized to calculate the value himself and challenge the decision of appraiser.