Transport tax payers are individuals and legal entities that own self-propelled vehicles. When determining the base for transport tax, be guided by the tax laws and acts of the regional government. Its size depends on the engine power and the factor set by the local authorities.
It is necessary
- - technical passport for the vehicle;
- - Tax Code of the Russian Federation;
- - contract for the ownership of a self-propelled vehicle;
- - calculator.
Instructions
Step 1
First, determine if you or your company is a transport tax payer. If you are a full-fledged owner of a self-propelled vehicle, then you need to pay a certain amount of money to the state budget.
Step 2
When using a car for transporting animals, milk, passenger, cargo transportation, if your car is equipped for a disabled person or your self-propelled vehicle is a tractor, harvester, then you are exempt from paying tax. This is regulated by paragraph 2 of Article 358 of the Tax Code of the Russian Federation. There is one more case when the object of taxation does not take place. You can not calculate and pay this tax from the moment the vehicle is deregistered at the traffic police.
Step 3
The tax base for transport tax is determined as follows. Take a technical passport for a self-propelled vehicle. It specifies the characteristics. Find the engine power of your car in the documentation. If it is expressed in horsepower, then the value will be the tax base. When the power is indicated in kilowatts, then convert its indicator to horsepower. This is calculated by multiplying the value by 1.35962.
Step 4
Determine the coefficient for calculating the tax base. This indicator is established by the legislative acts of the local government, depending on the region where you live and where the vehicle is registered. Multiply the value by the car's engine power. Thus, you will find the tax base for calculating the transport tax.
Step 5
When determining the tax rate, use article 361 of the Tax Code of the Russian Federation. The indicator depends on the engine power. Multiply the amount by the tax base. Pay transport tax on receipt.
Step 6
Consider the following. If you rented a vehicle, you still need to pay the tax. Moreover, advance payments are calculated within the tax period (calendar year - for individuals, quarter - for legal entities). The advance will be equal to the transport tax divided by four.
