MPCS is a coefficient that is used in the mass calculation method by state appraisers. The size depends on the specific indicator of the cadastral value tax rate on property, in the order of their accrual is regulated by law Russian Federation.
SQS and Mass Estimation Method
A certain methodology is used for each appraisal group of real estate objects. This is the formula that the appraiser of the Cadastral Chamber uses in calculating the value. The model includes several pricing factors, such as the location of the property, infrastructure, area, the material from which the walls are built, and others.
For property with similar characteristics, the mass calculation method is used. When substituting into the formula of significant indicators, the SCL is found per unit area. And to determine the cost of the cadastre, the indicator must be multiplied by the area.
In cases where it is not possible to find a single value market price, an individual calculation of the cost is carried out.
Application of UPKS
A specific indicator is used when any other calculation model, except for the mass one, is inappropriate or impossible. The calculation steps are as follows:
Determining the location of the object by region, region, district, quarter;
Formation of a model for evaluating objects with similar characteristics;
Calculation of UPKS for a group;
Final cost calculation.
The most commonly used indicator is to evaluate land plots. Dacha associations, communities of gardeners and gardeners, private households with buildings, individual, block houses, multi-storey and multi-apartment residential buildings are united into single groups.
After all objects are formed, the calculation algorithm is as follows:
Determination of foaming factors for each group;
Identification of a reference area with typical characteristics;
Creation of subgroups similar in characteristics, based on the standard;
Collection of information on market prices for each subgroup;
Using a mass model depending on the market price and pricing factors;
Development of the formula for UPKS per unit area;
Calculation of UPKS for the standard;
Calculation of the cost of the inventory for all parcels of the group.
The calculation of the specific value is carried out on the basis of objective factors, but the subjectivism inherent in appraisers is quite possible. Therefore, the owners may not agree with the calculations.
In the formula for calculating the cost with a specific parameter, reduction and correction factors are also often used, depending on individual characteristics location of the object.
To simplify the task for property owners, the portal site offers convenient and simple free services: a cadastral calculator and a map. We will also help you find a professional who is able to give qualified advice on cadastre, valuation and expertise.
For accurate identification, each land plot in Russia is assigned cadastral number.
All information about them is displayed in the cadastre, which is stored in the authorized state bodies.
But property and land in the Russian Federation are taxed.
To correctly calculate them and prevent confusion when determining lease payments, the indicator was approved - cadastral value.
In fact, this is the market price of real estate, which is established as a result of the assessment of state bodies.
One of the options for determining the price of an allotment is the method using a specific indicator of the cadastral value.
In other words, the specific indicator of the cadastral value is unit of measure for the price of a plot per square meter.
The indicator is an integral part of the calculation of the COP allotment and the calculation of real estate tax. Its use is justified in such situations:
- When new land plots are formed;
- When one object is transferred from one type of operation to another;
- The purpose of the allotment is changed.
Regions and their settlements change this indicator every quarter.
How to calculate the average cost of putting on the cadastre?
Cost = UPKS * plot area.
The cadastral value is determined in the manner prescribed by methodological recommendations No. 26, which were developed in 2018:
- In each region, allotments are combined into groups subject to evaluation;
- Within such a group, the UPKS is calculated;
- Conducted growing cadastral value for each object.
Cost according to the cadastre can be changed by applying reduction factors if available land plot special characteristics.
Land tax rates are regulated by setting upper limits: from 3% to 10-15%. Municipal authorities the authorities have the right to reduce these boundaries.
How is the UPKS of lands of settlements or agricultural purposes determined?
For ease of calculation of land plots form into groups according to the similarity of pricing factors:
- Personal farms with buildings;
- Associations of gardeners and gardeners;
- Country associations;
- Residential houses.
The specific indicator of the cadastral value is determined as follows:
- For each formed group, its own factors affecting the price are determined;
- A site is sought that includes the largest number of typical characteristics;
- A subgroup of objects is formed, the indicators of which are similar;
- The collected market information for each subgroup is analyzed;
- The relationship between the market price and the factors that form it is tracked;
- The SCL is calculated for a selected typical area.
Thus, the specific indicator of the cadastral value is a connecting link among the objects of the same assessment group.
Calculation formula next:
UPKS \u003d (Rpos + Rdeals) * Ki, where:
- Рpos - certain characteristics of the environment of the site;
- Rsdelki - the market value of the object;
- Ki - specifying coefficient for a particular site.
In turn, the indicator of infrastructure (Rpos) is the sum of the cost of allotment communications.
The market value of the property(Rtransactions) can be calculated using the formula:
Rdeals \u003d (P1 * Pk) / 100, where:
- P1 - inventory value of the object;
- Pk is the coefficient of a specific territory, defined as the sum of all coefficients for improving this area (convenient location, linking the distance to infrastructure elements, the presence or absence of engineering networks).
Possibility of challenging the value
In calculating the value of the specific indicator, objective factors are taken, but they are processed using generalized statistical methods. For this reason, the resulting result may exceed the allowable norms and expectations of the owner of the object.
If the site owner disagrees with the calculation methods and results You can resolve the issue if you apply:
- to the dispute resolution committee;
- To court.
All the necessary information about the cadastral value can be requested in person or via the Internet at the USRN.
Upon receipt of a result that affects the interests of the owner, you can request an explanation.
To assert your rights you need to order an additional regulatory assessment. If its results do not coincide with the “state”, you can start an appeal and prove that:
- When assessing the site, unreliable data were used or reduction correction factors were not taken into account;
- The state examination was carried out in violation of the Methodology for conducting state. examination of land management documentation. This is also the reason that allows you to appeal and cancel the decision to approve the technical documentation.
The term for consideration of an application for revising the price of a plot is 30 days from the date of application.
Conclusion
Method for calculating the cadastral value of land plots using a specific indicator considered the most sought after, since with its use it is possible to make a mass evaluation of objects.
The UPKS itself differs depending on the region. In each subject of the Russian Federation, state bodies apply those indicators that are established in them.
In contact with
1) management accounting is a type of such accounting in which the collection, processing and provision of accounting information for the needs of management at the enterprise takes place. The purpose of management accounting is the form of an information system at the pre-tion.
Ch. the task of the CU is the preparation of reliable and complete information, a cat. serves as a source for making the necessary managerial decisions in the management process.
Main part of such accounting yavl. accounting and analysis of costs (c/c of manufactured products). This information, as a rule, is used in the process of making managerial decisions in planning and forecasting at the enterprise (in order to financial accounting). The organization's management accounting data is its commercial secret and should not be disclosed by its employees; (inf-tion is grouped by types of costs, by the place of occurrence of costs (workplace), by cost carriers, i.e. types of products, works, services). Information is prepared as needed, it can be compiled daily, weekly, monthly. The information is in the nature of a forecast, it characterizes the activities of the organization for the future, taking into account the state of the past. It is not necessary to maintain the UU, only if the administration decides.
2) Financial accounting provides accounting information on the results of the organization's activities to its external users: shareholders, partners, creditors, tax, statistical authorities; financing banks, etc. From these positions, the FU data does not represent a commercial secret, since it reflects the most general indicators of the organization's activities. FU is characterized by the observance of generally accepted accounting principles, the use of monetary units of measurement, periodicity, objectivity and the allocation as the main object of analysis of the activities of the organization as a whole. Information is prepared once a year (half year, quarter). Information characterizes the transactions that have already taken place and economic facts, shows how it was. Despite the differences, management and financial accounting are mutually related accounting subsystems of an organization. Common to them are:
Unified accounting objects;
A unified approach to the choice of goals and objectives of accounting;
Generally accepted accounting principles;
One-time maintenance of primary information for reporting;
Information base accounting is used to make management decisions;
Usage common methods(documentation, inventory, assessment and costing, grouping of accounting objects, reporting units, internal and external reporting of the organization).
The purpose of financial analysis.
Under the financial condition refers to the ability of the enterprise to finance its activities. It is characterized by security financial resources necessary for the normal functioning of the enterprise, the feasibility of their placement and efficiency of use, financial relationships with other legal entities and individuals, solvency and financial stability.
Financial condition can be stable, unstable and crisis.
The financial analysis is a research and evaluation process, the main goal of which is to develop the most reliable assumptions and forecasts about future financial terms the functioning of the enterprise.
Real estate objects in order to assign cadastral numbers to the organization cadastral registration performs the cadastral division of the territory of the Russian Federation into cadastral districts, cadastral quarters and cadastral regions (hereinafter referred to as cadastral division units).
. The cadastral value of a land plot expresses its standard price, calculated depending on the category and location of the land. It is necessary for the settlement of land relations, streamlining transactions of sale and lease, as well as for calculating the amount of land tax. State cadastral valuation is carried out at least once every 5 years. The data obtained as a result of the assessment are entered into the state real estate cadastre, which is maintained by the Federal Service for State Registration, Cadastre and Cartography (Rosreestr).Relationship between cadastral, standard and market value
The legislation of the Russian Federation, in addition to the cadastral value, also establishes the concepts of standard and market value.
Standard cost applied when the cadastral value is not determined. Its calculation is necessary in a number of cases provided for by law: when obtaining bank loans secured by land, buying out state and municipal lands, etc. Usually it is determined on the basis of 200 times the land tax rate per 1 m 2 of the land plot area, calculated on the basis of its intended purpose, taking into account increasing coefficients and excluding tax benefits.
Local authorities annually set the standard price of land and can change it within no more than 25%. The total value of the standard value should not exceed 75% of the market price.
A document confirming the standard price of land for a particular site can be obtained from the district or city committee on land resources and land management.
Market price is determined by the interaction of supply and demand in the market for land of a certain purpose in a particular region on this moment time. Its value should not exceed the most probable market value of the purchase of a similar plot. If the market conditions or the intended purpose of the site change, it may change.
Market value is mainly characteristic of the secondary market, which resells land that is privately owned. For the primary market, where the redemption of state and municipal lands into private ownership takes place, the normative value is more applicable.
These types of costs can vary significantly. The cadastral and standard value are more similar to the inventory price, while the market value is determined by real supply and demand.
The procedure for determining the cadastral value
Determination of the cadastral value of land is carried out in accordance with the Rules for the state cadastral valuation of land (08.04.2000).
The territorial subject of the Russian Federation decides on conducting a cadastral valuation of land plots pertaining to its territory.
The territorial department of Rosreestr prepares a list (list) of land plots that are subject to mandatory cadastral valuation. According to the current legislation, all land plots included in the lands of settlements are divided into 17 types of permitted use. In each settlement, they are divided into administrative-territorial units, each of which includes the corresponding cadastral quarters.
The list of land plots reflects the following characteristics for each plot: its area, location, presence, nature and purpose of buildings, if any.
Rosreestr engages an appraisal organization that calculates the specific indicator of the cadastral value for each cadastral quarter and each type of permitted use. This indicator is calculated on the basis of the average market value or standard value of 1 m 2 of land in a particular quarter for a certain type of permitted use.
To approve the results of the cadastral valuation, an appropriate regulatory act of the territorial subject of the Russian Federation is drawn up.
After the results are approved, they are entered into the cadastral registration system of the territorial department of Rosreestr.
Calculation of cadastral value
The cadastral value of a particular piece of land is determined on the basis of specific indicator of cadastral value 1 m 2 (specific cadastral value of the land plot). Multiplying it by the area of this site, we get its cadastral value. The size of the specific indicator may differ for each cadastral quarter and for one or another type of permitted use.
If several types of permitted use are established for a land plot, then the largest specific indicator of cadastral value from all possible types of permitted use for this plot is selected for calculation.
In order to streamline statistical analysis, as well as as a guideline, the territorial subjects of the Russian Federation establish average values of specific indicators of cadastral value plots of land for each category of land and type of functional use for municipal districts or districts. Similarly, minimum values of specific indicators of cadastral value for industrial and other special purpose land can be set, below which it cannot be set. They are determined on the basis of the methodology for calculating the weighted average indicators for each district (district) and land category.
Where and how to find out the cadastral value of a land plot? You can get this information at the territorial office of Rosreestr. The request must contain cadastral number of the land plot. It is formed from the number of the cadastral district, region, quarter and specific site.
You can find out the number in the Rosreestr authorities, on its website or in documents (purchase and sale agreement, certificate confirming ownership, cadastral passport of the land plot and etc.).
Based on the request, specialists can provide all available information about it, including payment calculations.
Change in the cadastral value of a land plot
The cadastral value can be changed in the following cases:
in case of objective changes in the main characteristics of the site: changes in the area and boundaries, change in the permitted type of use of the site, transfer of the site to another category;
when errors are found in documents leading to an overestimation of the cadastral value.
In the first case, an application and a package of necessary documents are submitted to the territorial body of Rosreestr at the location of the land plot ( boundary plan, a copy of the document confirming the resolution of the land dispute, ownership of the land, etc.).
Correction of a cadastral error
A cadastral error is subject to correction: - in the manner established to take into account changes in the characteristics of real estate objects, - in the order of information interaction (if the documents containing this error were received by the cadastral registration authority in the order of information interaction), - on the basis of a court decision that has entered into force about fixing this error.
Cadastral errors can be challenged and corrected administratively or in court. The most common cases of overestimation of the cadastral value
1. The specific indicator of the cadastral value for a certain type of permitted use is overestimated, or the type of permitted use is incorrectly determined.
This can happen in the case of a technical or cadastral error, when the specific indicator of the cadastral value is incorrectly indicated in the documents, which does not correspond to the actual one. So, for example, if instead of a specific indicator for a plot of land with a type of permitted use provided for “for the placement of industrial and administrative buildings”, the indicator “for the placement of offices” is set, then its value will be overestimated by almost 3 times.
If the site is built up and a building or other structure is located on it, then its purpose can be determined by the entry in the technical passport for this property. To correct the error, you need to submit an application to the territorial authority cadastral registration. If he refuses to correct the error, you can go to court.
2. The cadastral value exceeds its market value.
In this case, one should be guided by the Decree of the Supreme Arbitration Court of the Russian Federation, according to which the cadastral value of a land plot should be recognized as equal to its market value from the moment its market value is determined. You can determine the market value of the site by contacting an independent appraiser. On the basis of his report, the cadastral value of the land plot may be re-established in the amount of its market value in a judicial proceeding.
In the case when the cadastral value of a plot of land was determined after 07/22/2010 and turned out to be overestimated, it can be challenged without a court by contacting a specialized commission within six months from the moment information on the cadastral value was entered into the state real estate cadastre.
The Commission may review the cadastral value of a land plot in two cases:
when it is proved that the cadastral valuation was carried out on the basis of unreliable information;
if there is an opinion of an independent appraiser on determining the market value of a plot of land.
The specialized commission considers the application within one calendar month.
If there is no cadastral value, however, in practice, sometimes there is no cadastral valuation of the land plot. A natural question arises: Should land tax be paid, and if so, how will it be calculated?
The Ministry of Finance of Russia in the Letter of 06/06/2006 N 03-06-02-02 / 75 identified three possible situations:
The results of the state cadastral valuation of land as of January 1 of the calendar year were not approved in the prescribed manner until March 1 of this year;
The results of the state cadastral valuation of land as of January 1 of the calendar year were approved before March 1 of this year, but the procedure for bringing the cadastral value to the attention of taxpayers by local governments has not been determined;
The cadastral value of the land plot has been determined, but not brought to the attention of the organization in the prescribed manner.
At the same time, in practice, there is the following point of view: if the cadastral value of the site is not established, for tax purposes it is necessary to apply the standard price of land (Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 23, 2009 N 54, of December 9, 2008 N 6113/08 in case N A76 -31125 / 2006-47-1226 / 31, FAS of the North-Western District dated 05/07/2008 in case N A56-18358 / 2007; Letters of the Ministry of Finance of Russia dated 08/13/2009 N 03-05-04-02 / 55, dated 12.08. 2009 N 03-05-05-02/48).
So, based on the foregoing, we can conclude that despite the ambiguity in the interpretation of land legislation, the position of the legislator and regulatory authorities is unambiguous: the tax base for land tax is determined on the basis of the cadastral value of the land, which often exceeds its market value. This problem could be solved by enshrining the following rule at the legislative level: if the cadastral value of a land plot is approved above the market value, the latter should be applied to calculate the land tax. But so far, unfortunately, there are no such rules, and appealing the cadastral value of a land plot is possible only in terms of appealing against a normative act establishing it, provided that the executive authority of a constituent entity of the Russian Federation has violated the decision-making procedure on this issue or incorrectly determined the type of land plot. At the same time, the courts reject the argument about a significant difference between the market and cadastral value of the land plot.
In what cases can the results of determining the cadastral value be challenged?
Grounds for challenging the results of determining the cadastral value are:
1. Inaccuracy of information about the property used in determining its cadastral value;
2. Establishment of its market value in relation to the real estate object on the date as of which its cadastral value was established.
Basically, citizens dispute the assessment if the resulting cadastral value seems too high to them. Indeed, in this case, the amount of land tax becomes higher. However, there are also owners who seek complaints that their property, in their opinion, has been underestimated.
Indeed, it is possible to do without a trial by contacting a special interdepartmental commission under Rosreestr. This working group considers on an ongoing basis applications for contesting the results of cadastral valuation. The possibility of challenging the results of determining the cadastral value in the commissions for the consideration of disputes on the results of determining the cadastral value is provided for by the Federal Law of July 29, 1998 No. 135-FZ "On valuation activities in the Russian Federation" (Article 24.19) and the procedure for creating and operating a dispute resolution commission on the results of determining the cadastral value, approved by order of the Ministry of Economic Development of Russia dated March 4, 2012 No. 263.
But there is a nuance - it is possible to resolve the case without a court, through a commission, only within six months from the moment the value of the value is entered into the state real estate cadastre. Then only the court will help.
However, citizens have the right to apply to the court with claims regarding the revision of the cadastral value of the land, bypassing the commission with the relevant requirements, since the out-of-court procedure for resolving disputes about the results of the cadastral valuation is not a mandatory pre-trial procedure in the procedure for reducing the cadastral value of land. It is regulated by Chapter 3.1 of the Federal Law of July 29, 1998 No. 135-FZ “On Valuation Activities in the Russian Federation”.
What are the procedures to go before going to court?
To reduce the cadastral value of a particular land plot through the court, an independent appraiser's report on the market value of a particular land plot is attached to the statement of claim.
The legislation provides for the right of the applicant to independently order an individual valuation of the property, and on the basis of the relevant valuation report, establish the cadastral value in the amount indicated in such valuation report.
Therefore, before that, it is necessary to conduct an individual market assessment of the property and draw up an appropriate report. This is done only by independent appraisers who are members of self-regulatory organizations of appraisers.
The value obtained as a result of an individual market valuation may differ significantly from the disputed cadastral value.
It should be noted that when contesting on the grounds of establishing its market value in relation to a real estate object, the cadastral value is not actually disputed, but a new one is established - based on the results of an individual market valuation of the property.
[Tax Code of the Russian Federation] [Chapter 31] [Article 389]
1. The objects of taxation are land plots located within the boundaries of the municipality (federal cities of Moscow and St. Petersburg), on whose territory the tax has been introduced.
2. Not recognized as an object of taxation:
1) land plots withdrawn from circulation in accordance with the legislation of the Russian Federation;
2) land plots restricted in circulation in accordance with the legislation of the Russian Federation, which are occupied by especially valuable objects of cultural heritage of the peoples of the Russian Federation, objects included in the World Heritage List, historical and cultural reserves, archaeological heritage sites;
3) has become invalid;
4) land plots from the forest fund lands;
5) land plots limited in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund.
In progress economic analysis economic and financial activities have to constantly deal with a system of indicators. Economic indicators ¾ These are micromodels of economic phenomena. Reflecting the dynamics and contradictions of ongoing processes, they are subject to changes and fluctuations and can approach or move away from their main purpose.¾ measurement and evaluation of the essence of the economic phenomenon. Therefore, the analyst must always keep in mind the purpose and objectives of the study and use indicators to describe and evaluate specific aspects of the organization's activities.
Economic and financial activities organizations measured by many economic indicators, which can be reduced to a specific system, dividing according to certain criteria:
a) cost and natural ¾ depending on the underlying measuring instruments;
b) quantitative and qualitative ¾ depending on which side of phenomena, operations and processes is measured;
c) volumetric and specific ¾ depending on the application of individual indicators or their ratios.
Cost indicators are currently among the most common. The use of value indicators follows from the presence in the economy of commodity production and commodity circulation, commodity-money relations. In terms of money, naturally, wholesale And retail sales , costs appeals, profit . The monetary (value) meter follows from economic essence the listed categories.
natural indicators are used in the planning and accounting and analytical practice of organizations in all industries. They are especially necessary to control the safety of property, rational use material And labor resources .
In organizations, goods are taken into account and analyzed not only in value terms, but also in physical terms (according to assortment in accordance with the established nomenclature ). In natural terms, control is also carried out over the fulfillment of supply contracts by manufacturers goods .
Beneath the numbers in analysis, they understand those that express the quantitative certainty of phenomena and can be obtained by direct accounting. Quantitative indicators are used to express absolute and relative values that characterize the volume of production and sales of products, its structure and other aspects of the work of organizations. Quantitative indicators can be expressed both in value and in physical terms. So, the numbers are:
¾ volume products sold in rubles;
¾ output in kilograms, meters, liters;
¾ wholesale sales volume for a particular product group in rubles and natural indicators;
¾ volume of retail sales in rubles.
Qualitative indicators determine the internal qualities, signs and characteristics of the studied phenomena. These indicators are used to evaluate manufactured products, their compliance with established requirements (standards, specifications, samples), assess the economic efficiency of labor and material costs as well as financial investments.
Indicators that characterize the quality of the work of organizations are now acquiring great importance. Organizational performance indicators include:
¾ indicators characterizing rhythm sales;
¾ implementation of the sales plan for a given structure of goods (taking into account the intra-group assortment);
¾ complete satisfaction demand consumers (no cases of unsatisfied demand);
¾ study of demand and its forecasting (in connection with the phenomena of seasonality, changes in consumer tastes, fashion changes, the offer of new products by manufacturers, design and modeling organizations);
¾ continuous or selective acceptance of goods in terms of quality, which prevents the sale of incomplete, low-grade and low-quality goods (absence of claims from buyers for the low quality of the goods sold);
¾ compliance sanitary supervision(especially in food trade), etc.
Economic phenomena and processes usually contain both quantitative and qualitative factors. The task of the economist is often reduced to the need to isolate and measure the influence of one or the other.
An increase in the output of goods can occur, for example, by increasing the number of workers (a quantitative indicator) and by increasing labor productivity (qualitative indicator). Marketable output can increase as a result of both an increase in the output of the number of products, and an increase in the share of high-grade products in them.
Volume indicators represent the primary reflection of the studied economic phenomena and processes in terms of their volume, composition, etc. The values of wholesale and retail sales, working capital , distribution costs, income ¾ these are all volumes.
Economic phenomena and processes are usually expressed in absolute and relative indicators. The absolute indicator characterizes the quantitative dimensions of the phenomenon, regardless of the size of other phenomena. Relative indicators reflect the ratio of the magnitude of the phenomenon under study with the magnitude of other phenomena or with the magnitude of this phenomenon, but taken for a different period of time. The relative indicator is obtained by dividing one value by another.
Relative values are the quotient of dividing one absolute number by another. So, if you divide the current value of the indicator by the base, you can get a simple ratio, often called coefficient and showing how many times the first number is greater than the second. Multiplying the quotient by 100, we get the percentage.
An example relative values are interest (calculated to characterize the implementation of the plan, changes in the indicator from the beginning to the end of the period), specific gravity (to study the structure of indicators), coefficients (calculated to characterize, for example, the turnover of working capital, etc.), indices (used to characterize growth rate sales, changes prices , labor productivity, etc.).
Specific indicators are relative, derived from the corresponding volume indicators. Specific indicators can be considered: output per employee, inventory in days of turnover, cost per ruble of sales, etc. Other relative values that characterize the implementation of the plan, structure, dynamics, intensity of development are widely used in economic calculations.
Structure indicator (specific gravity) ¾ the relative share of the constituent element in the total amount (Table 2.1).
Table 2.1
Specific Gravity Example
Absolute growth ¾ this is the difference between the subsequent and previous values of the indicator (chain) or the initial value (basic). Chain absolute growth characterizes a consistent change in indicators, and the basic absolute increase¾ cumulative change. The absolute increase shows how many absolute units the given level has changed compared to:
a) with previous level with the chain method;
b) with the initial level with the basic method.
There is a relationship between chain and basic absolute growth ¾ the sum of the chain increments gives the corresponding basic absolute increment. For the entire period described next, the absolute increase will be expressed as the difference between the last and the first level of the series. Absolute growth can be both positive and negative and must have units of measure and dimension.
Relative indicators are also the rates of growth and growth, which characterize the dynamics of the change in the indicator.
Growth rate¾ this is the ratio of the subsequent value of the indicator to the previous one (chain growth rates) or a constant value taken as a comparison base (basic growth rates).
The chain method characterizes a sequential change, and the basic method ¾ cumulative change. There is a relationship between chain and base growth rates¾ the product of the chain growth rates gives the corresponding base growth rate. The growth rate can be expressed in terms of ratios or percentages.
Rate of increaseshows by what percentage the given level changes compared to:
a) with the previous level of the series in the chain method;
b) with the basic, initial level of the series with the basic method.
The growth rate is usually expressed as a percentage and shows how much the percentage has increased (+ ) or decreased (- ) the current level compared to the previous (basic).
An example of calculating growth, growth rate and growth rate is given in Table. 2.2.
Table 2.2
An example of calculating growth and gain
An important relative indicator is also the relative value of coordination ¾ relationship between the parts of the whole. An example is the ratio in the liability of the organization's balance sheet own And loan capital .
It should be noted that in addition to the absolute and relative values in the analysis economic activity are used average values . They are used for a generalized characterization of a group of homogeneous phenomena on a quantitative basis, that is, they characterize the entire group of objects with one number.
Average values should be used only in the study and generalization of mass, qualitatively homogeneous aggregates. It is reasonable to use indicators such as , average stock goods, etc. If the qualitative homogeneity of the studied population is violated, it is impossible to operate with average values, since they may hide significant shortcomings in the work organizations . Therefore, along with the use of average values, it is necessary to analyze the indicators from which they are added.
Each of the indicators discussed above has a certain meaning and its own significance for monitoring and analysis. So, if these indicators are considered separately, it turns out that some of them suffer from a certain limitation. But economic analysis involves a comprehensive, systematic use of indicators. Only under this condition is it possible to comprehensively and objectively investigate economic activity organization as a whole in a given area.
The procedure for determining the cadastral value regulated by the current legislation in sufficient detail, and its essence is as follows.
The executive authorities of the constituent entities of the Russian Federation decide to conduct a state cadastral valuation of land plots, which must be carried out at least once every 5 years.
The Office of Rosreestr in the relevant subject of the Russian Federation prepares lists (lists) of all land plots located on the territory of the subject and subject to cadastral valuation.
After compiling lists (lists) of land plots, their cadastral valuation is carried out.
The cadastral valuation of land plots is based on the principle of their classification according to intended purpose and type of functional use.
All land plots in the land settlements in accordance with applicable law are divided into 17 types of permitted use.
As part of a settlement, all lands are divided into administrative-territorial units (for Moscow, these are administrative districts), and within such units, the corresponding cadastral quarters are allocated depending on the size and specifics of the corresponding territorial unit (for example, in the Central Administrative District of Moscow, 305 cadastral quarters).
The unit of measurement to which the determination of the cadastral value of each particular plot is linked is the specific indicator of the cadastral value of 1 square meter.
This indicator is determined for each cadastral quarter in the context of each specific type of permitted use. That is, in relation to the lands of settlements, the unit cadastral value is determined for 17 permissible types of permitted use in relation to each cadastral quarter.
The cadastral value of a particular land plot is established by multiplying the specific indicator of the cadastral value approved for this type of permitted use of land plots in relation to the cadastral quarter in which the land plot is located by its area.
At the same time, if several types of permitted use are established for a land plot, then to determine its cadastral value, that specific indicator is selected, the value of which is greater.
From the above it follows that the main factors affecting the cadastral value of a particular land plot are:
- its type of permitted use determined in the manner prescribed by law;
- the size of the specific indicator of the cadastral value defined for a specific type of permitted use in relation to the cadastral quarter.
The type of permitted use of a land plot is established by acts of state authorities, local government(orders on the provision of land, lease and sale and purchase agreements, acts of choosing a land plot, etc.). At the same time, the assignment of a land plot by the indicated acts to a specific type of permitted use is subject to the following rules.
If there are real estate objects erected in accordance with the established procedure on the land plot, then the permitted use of the Land plot must correspond to the functional purpose of this object.
The functional purpose of the object, in turn, is determined by the entry in the technical inventory documents and must correspond to the purpose that was indicated when the object was put into operation.
So, for example, if a building is located on a land plot, in the technical passport of which it is indicated functional purpose"Office", then the site will be assigned to group No. 7 - Land plots intended for the placement of office buildings for business and commercial purposes.
At the same time, if on the land plot there are office and production facilities, then two types of permitted use can be established simultaneously for the site: “for placing office buildings for business and commercial purposes”, and “for placing industrial and administrative buildings”.
If the land plot is not built up, any of the 17 envisaged types of permitted use can be established for it, subject to the requirements of urban planning and sanitary protection norms and rules. For example, if a newly formed land plot is located in a sanitary protection zone, then the type of permitted use “for housing construction» it cannot be installed.
It should be noted that after the adoption of the Rules for land use and development (which are adopted in a number of cities, including St. Petersburg and Sochi, and must be adopted throughout the country no later than 01/01/2013), the rules for determining the type of permitted use for undeveloped land plots will change somewhat .
The determination of the specific indicator of the cadastral value of land plots is carried out in the following order:
- the subject of the Federation makes a decision to conduct a cadastral valuation of land. The cadastral valuation should be of a general nature, that is, all land plots on the territory of a subject of the Federation are subject to valuation;
- the territorial body of Rosreestr for the relevant subject of the Federation draws up lists of land plots to be assessed, which reflects such characteristics as its location, area, presence of real estate objects on the site and their purpose;
- the appraisal organization engaged by Rosreestr determines the specific indicator of the cadastral value for each quarter and for each of the permissible types of permitted use based on information on the average market value of land plots of the corresponding type of use in a particular quarter, as well as on the basis of average market indicators of the value of objects real estate located on the plots. In other words, the specific indicator of the cadastral value, by virtue of the current legislation, is positioned as an average indicator of the market value of 1 sq.m. land with a specific type of permitted use.
- the results of the cadastral valuation of land are approved normative act subject of the Federation;
- after approval of the results of the cadastral valuation relevant information regarding each land plot is entered into the cadastral registration system.
As noted above, a cadastral valuation of land should be carried out at least once every 5 years. The last cadastral valuation was carried out in Moscow in 2007. In this regard, a new cadastral valuation in Moscow should be completed no later than the end of 2012. At the same time, taking into account the special significance of Moscow lands, it can be assumed that the new specific indicators of the cadastral value of the city's land plots will be determined in an amount significantly higher than the current indicators.