Tax incentive to overhaul apartment buildings

Introduction. The relevance of the problem of state regulation of financing processes and capital repairs of common property of apartment buildings is due to the need to extend the service life of buildings, as well as improve the provision of high-quality housing to the population.

Goal. The purpose of the study is to justify the mechanism of tax incentives for extrabudgetary financing of capital repairs of common property of apartment buildings.

Materials and methods. The main provisions of the legislation regulating the overhaul of apartment buildings, and the procedure for calculating taxes by organizations and individuals - its participants are considered. The practice of major repairs of apartment buildings on the example of the Stavropol Territory was analyzed.

Results and discussion. The main problems of organizing the overhaul of apartment buildings were identified, including insufficient funding for work. Participants in the overhaul relationship have been identified: owners of premises, management organizations (management companies, homeowners' partnerships, housing cooperatives), regional operator, contractors, authorities of the constituent entities of the federation and municipalities, and the Territory Development Fund. Analysis of the provisions of the legislation on taxation issues made it possible to conclude that tax preferences for management organizations and the regional operator are not stimulating. They are constructive elements of value added tax and corporate income tax, allowing them to perform their functions. Thus, these organizations have the right not to take into account the collected contributions for major repairs and budget subsidies, considering them as funds of targeted financing when calculating the income tax of organizations. In addition, they do not include in the tax base for value added tax funds forming funds for the overhaul of apartment buildings.

Conclusion. In order to stimulate extra-budgetary financing of work on the overhaul of the MKD, it is proposed to introduce a property tax deduction for personal income tax for owners of premises in the amount of contributions paid.

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