Almost all of us have to deal with paying taxes during our lives. Often the taxpayer is faced with the question of how to correctly calculate the amount of tax to be paid. Despite the complexity of tax legislation, let's try to understand this issue.
Instructions
Step 1
According to article 52 of the Tax Code of the Russian Federation, the taxpayer calculates the amount of tax payable for the tax period independently. Therefore, with the exception of specially stipulated cases, the obligation to calculate the amount of tax is imposed on citizens (including entrepreneurs) and organizations, depending on the type of tax to be paid. In this case, one should be guided by the size of the tax base, tax rate and tax incentives established by law.
Let's dwell on these concepts in more detail:
- the tax base in accordance with Article 53 of the Tax Code of the Russian Federation represents the value, physical or other characteristics of the object of taxation. Each tax has its own base. For example, for personal income tax, the tax base is the amount of a citizen's income.
- the tax rate is the amount of tax charges per unit of measurement of the tax base. It is established by federal, regional or local authorities, depending on the type of tax.
In order to calculate the amount of tax, it is necessary to determine the size of the tax base and multiply it by the tax rate.
Step 2
Let's consider the above with a specific example. Let's try to calculate the transport tax. Its payers in accordance with Article 357 of the Tax Code of the Russian Federation are vehicle owners.
The Tax Code also defines the tax base for transport tax. It is, depending on the type of vehicle, or the engine power of the vehicle in horsepower; either the nameplate static thrust of a jet engine or a vehicle unit.
The tax base is determined separately for each vehicle. Therefore, if a citizen has 2 passenger cars with a capacity of 100 and 150 horsepower, the tax amount will be calculated for each car separately.
Since the transport tax is a regional one, the size of the tax rate on it is established by the laws of the constituent entities of the Russian Federation.
For example, in Moscow the rate of transport tax for passenger cars in 2011 is 7 rubles per horsepower with an engine power of up to 100 horsepower, 20 rubles per horsepower with an engine power of 100 to 125 horsepower, etc. (Vehicle category and engine power can be found out from the vehicle passport)
In order to find out in what amount the transport tax will have to be paid to a Muscovite who owns a car with an engine capacity of 120 horsepower, we multiply the tax base (the number of horsepower) by the tax rate established by the Law of Moscow):
120*20=2400.
Thus, in 2011 in Moscow the size of the transport tax on a car with a capacity of 120 horsepower will be 2,400 rubles.
