The procedure for calculating and the timing of payment of the transport tax are set out in Articles 357-363 of the Tax Code of the Russian Federation. Transport tax is mandatory for all vehicle owners, subject to the exceptions specified in Articles 357 and 358 of the Tax Code of the Russian Federation.
Instructions
Step 1
To calculate the transport tax, you must:
Determine if the company is a taxpayer.
An enterprise is a payer of transport tax if it owns a vehicle (land, water, air). Moreover, regardless of whether he uses it for his own needs or rented a vehicle.
Also, the payer of this tax will be an enterprise that has acquired or borrowed a vehicle from an individual on the basis of a power of attorney. If a company rents (without the right to own and dispose), for example, a car, then it is exempt from tax.
Those enterprises whose transport is used not for transportation, but for production purposes (mobile kitchens, transformer installations, power plants, cabins, cabins) are also exempt from paying transport tax.
Step 2
Determine the object of taxation.
The objects of taxation are vehicles that are registered in accordance with the established procedure. That is, if a car is removed from the traffic police register, then you do not need to pay transport tax on it. Article 358 of the Tax Code of the Russian Federation, clause 2, lists vehicles that are not subject to taxation.
These are cars:
- equipped for disabled people;
- tractors;
- combines;
- special vehicles for the transportation of livestock, poultry, milk.
Also, transport, which is used for passenger and freight transport, is not subject to taxation. But on condition that this type of activity (transportation) should be the main activity of an enterprise or a private entrepreneur.
Step 3
Determine the tax base.
The tax base is the engine horsepower. This figure is taken from the technical documentation for the car. If the power is indicated in kilowatts, then this indicator must be converted into horsepower. One kilowatt = 1, 35962 hp.
Step 4
Determine the tax period. Typically, the tax period is equal to the calendar year.
Step 5
Determine the tax rate, which is indicated in the table of article 361 of the Tax Code of the Russian Federation and depends on the engine power.
Step 6
Thus, to calculate the transport tax, the tax base must be multiplied by the tax rate.
An example for a VAZ 21093 car with an engine power of 70 hp, which was on the balance sheet of the enterprise for the entire calendar year. The tax amount will be: 70x2, 5 = 175 rubles, where:
70 is the engine power;
2, 5 - tax rate.
It is important that the tax rate is established by the laws of the constituent entities of the Russian Federation and can be increased 10 times.
