How to calculate the transport tax?
Vehicle tax is levied on owners of any registered vehicles. It is different for different regions. The legislative authorities of the constituent entities of the Russian Federation establish the amount of this tax, the reporting forms, the timing and procedure for payment, and tax benefits. Since this tax is regional, we suggest you use an online calculator to calculate tax, respectively, for your region. See it.
We proceed to a detailed description of how to calculate the transport tax. What is included in it, what is taken into account.
Calculation of vehicle tax
Transportation tax like other taxes in Russia is established by the Tax Code of the Russian Federation.
Consists of two parts:
- tax rate;
- tax base.
Vehicle tax base
It is determined separately for each vehicle and consists of:
- engine power of your vehicle (horsepower - hp) - for vehicles with engines (exceptions are jet engines of air transport);
- statistical thrust of a jet engine according to the passport (force in kilograms) - for jet engines of air transport;
- gross tonnage (registered tons) - for waterborne vehicles (i.e., non-propelled);
- unit of vehicle - the remaining water and air vehicles.
Engine power is determined according to the PTS (vehicle passport). If this information is not in the TCP, the power is determined by examination (carried out in accordance with Article 95 of the Tax Code of the Russian Federation).
It happens that the engine power in the TCP is specified in kW, whereas horsepower is needed to calculate the tax base. For this it is necessary to carry out the calculation according to the formula:
Engine power in kW * 1.35962 = Engine power / horsepower.
The result is rounded up to hundredths (second decimal) according to the rules of arithmetic.
Vehicle tax rates
Remember that the tax is regional. The rates are set by the laws of the subject of the Russian Federation.
Transport tax rates are set by the Tax Code of the Russian Federation, depending on engine power and category of transport.Regional laws may provide for lower or higher tax rates, but the difference is no more than 10 times. When deciding how to calculate a vehicle tax, be sure to find out the laws of your specific region.
There are differentiated tax rates provided for by regional laws. They depend on the category of transport, its environmental class, the number of years from the year the vehicle was produced (in calendar years, from January 1st of the current year).
Example: load. a car with an engine power of more than 200 hp, less than 5 years have passed since the year of production - a differentiated tax rate = 39 rubles per 1 horsepower. The same car, but more than 5 years have passed since the year of release - the differential. rate = 51 rubles. with 1 hp
Article 362 of the Tax Code and the laws of the region establish the procedure for calculating the transport tax.
- If the regional legislation does not establish reporting periods, the transport tax is paid once a year.
- If reporting periods are established, the organization calculates down payments. Advance payments are 1/4 of the annual amount of transport tax.
The amount of annual transport tax payments is calculated from the tax rate and the tax base.
The amount of the advance payment (i.e.in the presence of reporting periods in the region) is calculated by the formula:
tax base * tax rate * 1/4.
So briefly the scheme for calculating the transport tax. We cannot give universal calculation and exact figures, since the transport tax can only be calculated on the basis of the legislation of each specific region. Do not forget about the online calculator, the link to which is given at the beginning of the article.