If you or your company owns a vehicle, according to the laws in force in the Russian Federation, you are obliged to pay transport tax. As a rule, paying transport tax does not cause serious difficulties for individuals. Since the calculation of the tax, control over the payment is entrusted to the tax office. And they, in turn, are unlikely to forget to promptly notify you of the need to pay.
As for enterprises, they need to independently calculate, pay tax and submit a declaration. We will consider this in detail in the article.
In 2016, you need to pay the transport tax for 2015. For 2016, you need to pay tax and report on it in 2017. Companies that pay advance payments for transport tax are required to pay 1/4 of the tax amount in the I, II, III quarters of 2016.
Who pays transport tax in 2016
Transport, as a rule, is registered to the owner, which can be either a private person or an enterprise. All vehicle owners are required to pay transport tax in accordance with (hereinafter - the RF Tax Code).
Which vehicles are taxed listed in. Here's the list:
- cars;
- motorcycles;
- scooters;
- buses;
- aircraft;
- helicopters;
- motor ships;
- yachts;
- boats;
- motor boats;
- jet skis, etc.
Are not subject to transport tax in accordance with paragraph 2 of Article 358 of the Tax Code of the Russian Federation:
- rowboats;
- motor boats with engines up to 5 hp from.;
- cars for disabled people;
- fishing sea and river vessels;
- tractors, self-propelled harvesters, special vehicles (milk trucks, livestock trucks, etc.), if such machines are used for the production of agricultural products;
- passenger and cargo sea, river and aircraft, if the main activity of the company of the owner of the vehicle is the transportation of passengers and goods.
Transport tax for legal entities in 2016
All private vehicle owners are already accustomed to the fact that they annually receive a notification from the tax office about the need to pay transport tax and a sample receipt for payment. Citizens of the Russian Federation do not calculate the transport tax in 2016 independently. This is regulated by paragraph 3 of Article 363 of the Tax Code of the Russian Federation.
But enterprises are obliged to independently calculate the transport tax. In the accounting department of an enterprise, it is considered correct if the calculation is drawn up by an accounting statement.
In some regions, it has been established that the transport tax is paid at the end of the year. For example, in Moscow, in accordance with the Law of Moscow dated 09.07.2008 No. 33.
In the Moscow Region, in accordance with paragraph 1 of Article 2 of the Law of the Moscow Region of November 16, 2002 No. 129/2002-OZ, enterprises are obliged to pay advance transport tax payments at the end of each quarter. The procedure is spelled out in paragraph 2 of Article 360, paragraph 2.1 of Article 362, paragraphs 1 and 2 of Article 363 of the Tax Code of the Russian Federation.
The amount of the advance payment for transport tax is equal to ¼ of the annual tax amount, in accordance with paragraph 2.1 of Article 362 of the Tax Code of the Russian Federation.
Since 2014, increasing coefficients have been introduced to calculate the transport tax for vehicles worth over 3 million rubles.
Calculation of transport tax in 2016
Calculate the transport tax for a full year using the formula:
Calculate the transport tax in 2016 for an incomplete year with the vehicle utilization rate using the following formula:
Tax base for calculating transport tax
What is the tax base for calculating the transport tax is defined in. It:
- engine horsepower - for vehicles with engines;
- gross tonnage in registered tons - for waterborne non-self-propelled (towed) vehicles;
- vehicle unit - for other water and air vehicles.
Rates for calculating transport tax
Basic transport rates are established by clause 1 of Article 361 of the Tax Code of the Russian Federation. On their basis, the authorities in the regions set specific tariffs in accordance with paragraph 2 of Article 356 of the Tax Code of the Russian Federation. Therefore, in the regions of the Russian Federation, the rates are different.
Basic rates of transport tax
Object of taxation | Tax rate |
Passenger cars with engine power up to 100 hp | 2.5 RUB for 1 hp |
Passenger cars with engine power from 100 to 150 hp | 3.5 RUB for 1 hp |
Passenger cars with engine power from 150 to 200 HP | RUB 5 for 1 hp |
Passenger cars with engine power from 200 to 250 hp | RUB 7.5 for 1 hp |
Passenger cars with engine power over 250 HP | RUB 15 for 1hp |
Motorcycles and scooters with engine power up to 20 hp | 1 RUB for 1 hp |
Motorcycles and scooters with engine power from 20 to 35 hp | RUB 2 for 1 hp |
Motorcycles and scooters with engine power over 35 hp | RUB 5 for 1 hp |
Buses with engine power up to 200 HP | RUB 5 for 1 hp |
Buses with engine power over 200 HP | RUB 10 for 1 hp |
Trucks with engine power up to 100 hp | 2.5 RUB for 1 hp |
Trucks with engine power from 100 to 150 HP | RUB 4 for 1 hp |
Trucks with engine power from 150 to 200 HP | RUB 5 for 1 hp |
Trucks with engine power from 200 to 250 HP | RUB 6.5 for 1 hp |
Trucks with engine power over 250 HP | 8.5 RUB for 1 hp |
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks | 2.5 RUB for 1 hp |
Snowmobiles and snowmobiles with engine power up to 50 hp | 2.5 RUB for 1 hp |
Snowmobiles and snowmobiles with engine power over 50 hp. | RUB 5 for 1 hp |
Boats, motor boats and other water vehicles with engine power up to 100 hp. | RUB 10 for 1 hp |
Boats, motor boats and other watercraft with engine power exceeding 100 hp. | RUB 20 for 1 hp |
Yachts and other motor-sailing vessels with engine power up to 100 hp. | RUB 20 for 1 hp |
Yachts and other sailing and motorized vessels with engine power over 100 hp. | RUB 40 for 1 hp |
Jet skis with engine power up to 100 HP | RUB 25 for 1 hp |
Jet skis with engine power over 100 HP | RUB 50 for 1 hp |
Non-self-propelled (towed) vessels for which gross tonnage is determined | RUB 20 for 1 reg. t |
Airplanes, helicopters and other aircraft with engines | RUB 25 for 1 hp |
Aircraft with jet engines | RUB 20 for 1 kgf |
Other water and air vehicles without engines | RUB 200 for 1 vehicle |
How to calculate transport tax advances
A number of regions have established quarterly reporting periods for transport tax. If such a procedure has been introduced in your region, you are required to calculate advances, the total amount of transport tax payable for the reporting year. The formula will be like this:
If the tax amount came out with kopecks, round it up according to the rules of arithmetic. That is, values \u200b\u200bless than 50 kopecks are discarded, and values \u200b\u200bof 50 kopecks and more are rounded to the full ruble. This makes it possible to do paragraph 6 of Article 52 of the Tax Code of the Russian Federation.
Period for calculating transport tax
You need to pay transport tax from the month of setting up to the month of removing the vehicle from the register.
The period of use of the vehicle is the number of months when you owned the vehicle, that is, when it was registered with you. This is important when calculating transport tax if you have been the owner for less than 1 year.
The month in which the vehicle was registered and the month in which it was removed from the register are considered as full months. If you have delivered and deregistered the vehicle within one month, use 1 (one) month in the calculation.
If you do not use your transport, your car was damaged in an accident, cannot be restored, is written off from the balance sheet - remove it from the traffic police register. Otherwise, pay transport tax.
If your vehicle is hijacked, you definitely need to take a certificate from the police and provide it to the IFTS. You will not have to pay tax during the search for a vehicle. Such actions are regulated by the letter of the Ministry of Finance of Russia dated April 23, 2015 No. 03-05-06-04 / 23454 and the letter of the Federal Tax Service dated January 15, 2015 No. BS-3-11 / [email protected], by letter of the Ministry of Finance of Russia dated 09.08.2013 No. 03-05-04-04 / 32382.
LLC "Aktiv" owns a Mazda 3 MPS passenger car (registration plate - Х657ЕН177, VIN GAIZZZ6AEEL077567) Machine power - 250 hp. from. It was registered with the company in May 2015. Therefore, during the tax period, the company owned the car for eight full months (from May to December).
The share of the company in the right to a vehicle is 1/1.
The special coefficient for this vehicle will be 0.6667 (8 months: 12 months).
In the region where Aktiv operates, the transport tax rate for a car of this capacity is 25 rubles / liter. from. Tax on Mazda 3MPS for 2015 was:
250 l. from. x 25 rubles / liter from. x 1 x 0.6667 \u003d 4167 rubles.
Advance tax payments will be:
In the first quarter - 0 rubles. (250 hp x 25 rubles / hp x 0.0000 x 1/4);
- in the II quarter of 1042 rubles. (250 hp x 25 rubles / hp x 0.6667 x 1/4);
- in the III quarter 1563 rubles. (250 hp x 25 rubles / hp x 1.0000 x 1/4).
When to pay transport tax in 2016
Regional authorities independently establish for enterprises the procedure and terms for paying transport tax and advance payments. However, the deadline for payment of transport tax is not earlier than February 1 following the results of the reporting year.
Accordingly, in 2016, we pay the transport tax for 2015 and the deadline for its payment is no earlier than February 1, 2016.
2016 Transport Tax Declaration
Only enterprises that own vehicles are accountable for transport tax. This obligation does not apply to private individuals - vehicle owners. The declaration must be submitted to the tax office at the location of the vehicle or at the place of registration of the largest taxpayer. The reporting procedure is established in article 363.1 of the Tax Code of the Russian Federation.
No later than February 1, 2016, enterprises must submit a transport tax declaration for 2015 to the tax office.
Companies are required to submit their 2016 transport tax declaration to the tax office no later than February 1, 2017.
The form of the transport tax declaration and the procedure for filling it out are approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11 / [email protected]
If the average number of employees for the previous year exceeded 100 people, you need to submit reports in electronic form.
Accounting for transport tax in 2016
Calculations for transport tax must be reflected in the credit of account 68 "Calculations for taxes and duties". Open a separate subaccount for account 68. For example, "Calculations for transport tax."
Make the following entries when calculating and paying transport tax or advance payment:
DEBIT 20 (23, 25, 26, 44 ...) CREDIT 68 SUB-ACCOUNT "SETTLEMENT OF TRANSPORT TAX"
- accrued transport tax / advance payment for transport tax;
DEBIT 68 SUB-ACCOUNT "SETTLEMENT OF TRANSPORT TAX" CREDIT 51
- paid transport tax / advance payment for transport tax.
Today we will look at the transport tax for Moscow. We will analyze the tax rates for paying transport tax and find out what are the deadlines for paying the tax. We will also look at common mistakes when paying transport tax and answer the most common questions.
About transport tax
The tax on transport began to be levied on the territory of the Russian Federation since 2003. The need to pay it is justified by the fact that the owners of vehicles during their operation cause damage to the environment and roads. For the same reasons, the following were indicated:
- payments for negative impact on nature,
- road toll,
- excise taxes on fuels and lubricants and car production.
This tax is regulated by Chapter 28 of the Tax Code of the Russian Federation, which indicates:
- a list of taxable modes of transport,
- the procedure for calculating the taxable base and the amount of tax to be transferred,
- the level of rates (which should be guided by local authorities when approving rates in the region - the rates specified in the Tax Code of the Russian Federation and those established by the local authorities should not be more / less than 10 times),
- tax period for individuals and legal entities.
Federal laws approved the rules for the payment of transport tax by the largest taxpayers; there are separate procedures for them.
The jurisdiction of the legislative authorities in various regions of Russia includes:
- the range of transport tax rates by region,
- reporting rules,
- terms for transferring funds to the budget of the subject,
- categories of citizens and organizations eligible for tax relief.
Certain entities adopted laws according to which the transport tax should not be paid by drivers of electric vehicles, and the owners of cars with a hybrid engine (running simultaneously on gasoline and electricity) will be obliged to transfer to the regional budget only amounts calculated for “gasoline” horsepower of transport.
This tax is subject to:
- cars and trucks, buses, motorcycles;
- yachts, boats, towed vessels;
- aircraft, helicopters;
- other types of vehicles listed in art. 358 of the Tax Code.
The tax period for vehicle tax is a calendar year.
The taxable base is calculated based on the characteristics of the vehicle:
- for vehicles driven by an engine, the tax base is calculated on the basis of its power (in horsepower),
- for machines whose power is indicated in kilowatts, each kW equates to 1.3592 hp,
- for aircraft with jet engines, the tax base is calculated based on the number of kilograms of thrust,
- for towed vessels, the taxable base is calculated from each gross tonnage gross tonnage,
- also for some types of transport the tax is calculated per vehicle unit.
Transport tax for Moscow: payment by individuals
For individuals and individual entrepreneurs there is no need to independently calculate the amount of transport tax payable - tax officials will do it for them. These categories of vehicle owners only need to wait for receiving letters with notification of transfer of tax amount... The calculation results can be rechecked using a special program on the official website of the Federal Tax Service. If you do not agree with the amounts indicated in the notification, you can try to appeal them by going to the tax office.
Individuals are also not required to submit any reports on transport tax - they do not fill out declarations, unlike organizations. The amount of tax is paid for using the vehicle over the past year (That is, for 2017, the tax will be transferred to the regional budget only in 2018).
Citizens are required to report the following situations to the tax authorities:
- the car is listed in theft (from the month the FTS finds out about the theft of the car, it will stop sending letters with the calculation of the tax to be transferred);
- sale of vehicles (the tax will be levied on the former owner, as long as the new driver does not go through the process of registering with the traffic police in his name);
- the purchase of a vehicle with borrowed funds from a banking institution (transport tax will be calculated from the date of registration of the car with the traffic police).
You can pay transport tax using the service of the State Services website, or by cashless payment through a banking institution. Remember that transferring money to pay taxes from someone else's bank card is prohibited (to fulfill the tax obligations of another person). For example, a husband is not entitled to pay off his wife's tax arrears.
Transport tax for legal entities in Moscow
Legal entities calculate the amount of tax for the transport they use themselves.In addition, they are assigned the obligation to fill out tax return and entering data on the transfer of transport tax in accounting registers. If an error is found in an already submitted tax return, the organization is obliged to recalculate the amount to be paid and submit an updated tax return, in which case it will most likely be able to avoid the consequences.
Since July 3, 2016 it became possible to reduce the amount of this tax on heavy goods for 2016-2018. on the amount of funds transferred to the budget as compensation for damage to road surfaces.
Organizations pay transport tax according to information from accounting registers. Moscow companies do not make advance payments throughout the year, and the transport tax itself is paid to the budget of the city of Moscow once a year. Legal entities submit reports at the same time when they make a tax payment - no later than February 5 of the year following the reporting period. In case of transferring too large an amount, the tax authorities, at the choice of the taxpaying company, will either offset the amount against future transport tax payments, or return the excess money to the bank account.
Transport tax incentives in Moscow
Before considering the list of citizens and organizations entitled to partial or complete exemption from the transfer of transport tax amounts, let's figure out which transport is not subject to this tax in any case:
- ships entered in the Russian International Register of Ships;
- transport involved in the implementation of freight and passenger traffic (across the river or sea, as well as by air);
- offshore drilling ships, platforms (floating and stationary);
- aircraft / helicopters operated by medical or sanitary services;
- machines used in agriculture for raising livestock or growing crops;
- rowboats;
- bicycles, scooters, scooters, etc.
Legal entities eligible for transport tax relief | Comment |
| Companies engaged in passenger transportation by public urban transport | Taxi services are not included in this list |
| Legal entities that are residents of the SEZ "Zelenograd" are exempt from tax on vehicles registered in this zone | The benefit is valid for 5 years, starting from the month of registration of the vehicle |
| Categories of individuals exempt from transport tax | Comment |
| Heroes of the USSR, RF | one vehicle, except for water, air transport, snowmobiles and snowmobiles |
| Awarded with the Order of Glory | |
| Veterans and invalids of the Great Patriotic War, military operations | |
| Former juvenile prisoners of fascists during the Second World War | |
| Citizens with disabilities of the 1st and 2nd groups | |
| Parent (guardian, guardian) of a disabled minor | |
| Parent (adoptive parent) in a family with 3 or more children | |
| Childhood Disabled Guardian | |
| Test participants of (thermo) nuclear weapons, liquidators of accidents nuclear testers who have suffered from radiation sickness |
|
| Owners of passenger cars up to 70 hp | |
Radiation victims |
Transport tax rates table for Moscow
Transport tax rates are approved in Moscow by the method of calculating them according to engine power data, and the higher the power of the car, the more tax the taxpayer must pay to the budget. Motor power is measured in horsepower.
Vehicle power (hp, inclusive) | Tax rate (in rubles for each hp) |
| Cars | |
| up to 100 | 12 |
| 100-125 | 25 |
| 125-150 | 35 |
| 150-175 | 45 |
| 175-200 | 50 |
| 200-225 | 65 |
| 225-250 | 75 |
| over 250 | 150 |
| Trucks | |
| up to 100 | 15 |
| 100-150 | 26 |
| 150-200 | 38 |
| 200-250 | 55 |
| over 250 | 70 |
| Buses | |
| up to 110 | 15 |
| 110-200 | 26 |
| more than 200 | 55 |
| Motorcycles, scooters | |
| up to 20 | 7 |
| 20-35 | 15 |
| more than 35 | 50 |
| Other self-propelled vehicles, machines, mechanisms on caterpillar and pneumatic running | 25 |
| Airplanes, helicopters, other aircraft with engines | 250 |
| Aircraft with jet engines (with 1 kg of thrust) | 200 |
| Yachts, other motor-sailing vessels with engines | |
| up to 100 | 200 |
| over 100 | 400 |
| Boats, motor boats and other water vehicles with an engine | |
| up to 100 | 100 |
| over 100 | 200 |
| Jet skis with engine | |
| up to 100 | 250 |
| over 100 | 500 |
| Snowmobiles, motor sleds | |
| up to 50 | 25 |
| more than 50 | 50 |
| Non-self-propelled vessels (towed) with a determined gross tonnage (from 1 gross tonnage) | 200 |
| Other air / water vehicles without engine (with 1 vehicle unit) | |
Terms of payment of transport tax in Moscow
There are the following deadlines for paying transport tax in Moscow:
Remember that since 2016, changes have come into force regarding the timing of payment of this tax, and now the deadline for transferring funds is December 1, whereas previously citizens were required to be in time with payment before October 1.
Legislative acts on the topic
Legislative acts are represented by the following documents:
Typical mistakes
Mistake # 1: The owner of a car registered in Moscow does not pay transport tax on the grounds that after an accident he does not use the transport.
Every twelve months, vehicle owners have to pay a tax on the amount of horsepower under the hood. Despite the fact that the need for this arises only once a year, the procedure for calculating such a payment changes with the same frequency. Despite such a temporary nature of payments, it is still necessary to have minimal knowledge about the rates.
The table for a car by horsepower in 2016 includes the revised rates for categories of citizens receiving benefits. These include, for example, pensioners, for whom the tax itself is calculated according to a different algorithm than for other categories of the population. For the convenience of vehicle owners, today on the Internet you can find both separate tables and special calculators that allow you to calculate the total amount based on the data of the car and its owner.
How is vehicle tax calculated?
Horsepower tax is payable after the final cost has been calculated. Some factors are directly influenced by the characteristics of the vehicle. These include the tax base and tax rate. The latter may vary depending on the region of the Russian Federation, the region in which the car is registered, on the volume of the installed engine and the year of manufacture of the car.
In addition, the calculations also take into account the environmental class of the machine. The tax base depends on the power of the engine, that is, on the amount of horsepower. Also, the period when the vehicle is in possession is taken into account - if the price of the car is over three million rubles, then a multiplying coefficient is added. There are four calculation options in total:
- the tax rate on the immediately purchased passenger car is multiplied by the amount of horse power;
- the amount received is multiplied by the number of months of using the vehicle, divided by 12;
- if the cost of the car is high, then multiply by the multiplying factor;
- if the time of ownership of an expensive car is less than a year, then the coefficient is multiplied by the second amount.
Car tax table by horsepower 2016 and calculator
Calculating the transport tax is much easier using special calculators that eliminate the need to memorize and use various tables. In such programs, it is enough to select the region of residence, the category of the vehicle, the amount of horsepower, the timing of the purchase of the car, its registration / deregistration.
The total amount is calculated very simply, the main thing is not to forget about the multiplying coefficient. In such services, the table below is usually current at the time of the operation, information in which you can use.
There is a basic set of rates, ranging from 2.5 to 15, but they should not be used - each region of Russia has its own coefficients set by the government. Despite the fact that the final tax is determined by the tax office, the car owner can double-check the data using special tables.
Why are taxes levied on horsepower?
Reinforced road construction is underway in the country, and this process is financed through tax payments from vehicle owners. The budget of the constituent entities of the Russian Federation is fully replenished through payments of the following types of taxes:
- from property;
- from the gambling business;
- transport.
The Code clearly states what a particular type of tax is spent on. Simply put, the funds that are paid by vehicle owners are directed towards the formation of road funds.
Accordingly, the more money comes to the regional budget from the transport tax, the better the situation with roads in the region. This is most clearly seen in large cities of the country - for example, St. Petersburg and Moscow.
When to pay tax
According to the Tax Code of the Russian Federation, payments for the previous year must be made no later than October of the next year, in other words, in October 2016 it is necessary to pay a fee for 2015. A month before the end date, a paper should come with the exact amount to be paid. If such paper did not come, then there are other options:
- visiting the tax office and getting a receipt in your hands;
- visiting the State Services website and viewing your own debt.
On the above site you can commit. If payment is not made, then over time, a penalty is charged equal to one fifth of the tax, with the addition of a few percent for each day of delay.
Starting from 2016, the legislation will be amended according to which the tax will be calculated differently; the total amount will depend on the engine size and the environmental class of the vehicle.
Benefits for retirees
The availability and amount of benefits directly depend on the region of residence of the vehicle owner. In large cities, for example - Moscow and St. Petersburg - this is not practiced. In the Perm Territory, benefits are provided only to those pensioners whose car power is less than 100 horsepower. In the case of this region, the exemption is 50% of the tax amount, which must be calculated according to the standard scheme.
The tax is fully extinguished in the Yaroslavl and Tomsk regions. Individual cases of granting benefits are considered in private, since each region of the country has its own, local laws and codes. It is not worth using the same tables and coefficients when calculating the tax, since you can significantly overpay if you choose the wrong region of the country.
In 2016, major changes are expected in the calculation and payment of transport tax. The Government of the Russian Federation is considering the option of changing the size of such payments; there is no talk of its complete liquidation.
This tax is considered regional, that is, its calculation, payment, accounting should be dealt with by local authorities. The objects of taxation are machines and mechanisms.
What changes await the car tax next year
The calculation of such payments is carried out taking into account the fact that for each region the rate is set by local authorities. If you calculate the amount of vehicle tax in Moscow, you get a significant difference with the car tax in the Moscow region.
The calculation is performed as follows.
- A table is needed that indicates the rates of transport tax for a specific region, for which the calculations are performed. The regions have the right to change the rate depending on the year of manufacture of the vehicle; the calculation can be done using an online calculator. The size of the transport tax rate in a particular city cannot exceed the total figure for the Russian Federation by 10 times (restrictions are established by the Tax Code of the Russian Federation). The exception to the rule will be the owner of cars with power up to 150 hp.
- You will need for calculations the power indicator of the car that you plan to purchase, as well as the year of manufacture of the car.
- We find the required column in the table, multiply the figure by the power of the car engine. If desired, preliminary calculations can be made using an online calculator. If, during the repair of a car engine, significant changes were made to the power, the owner is obliged to contact the local traffic police department in order to amend the technical passport of the vehicle, the calculations will be performed according to other coefficients.
- Payment of taxes implies rounding off (according to the rules of mathematics), payment is made before June 1 of the current year (clause 3, article 363.1 of the Tax Code of the Russian Federation).
Features of the calculation of transport tax for legal entities in 2016
According to Art. 362 of the Tax Code, legal entities are required to pay taxes for the use of vehicles. Payment is made at the place of registration of the company, that is, to the regional budget. Among the specific differences of such a tax for legal entities, we highlight:
- independent calculation of the amount of payments;
- making advance payments by legal entities (the amount is ¼ of the principal amount);
- upon payment of the main amount of the tax, advance payments are deducted;
- filing declarations for legal entities persons carried out in the FTS - tax service;
- annually changes are made to the declaration form. You can analyze the innovations of 2016 by following the information on the official website of the tax office.
Car tax incentives
Federal law exempts from paying such tax:
- manual wheelchair vehicles, if the engine has a power of up to 100 horsepower. All of these vehicles must be transferred to the owners through social welfare services;
- vehicles of the internal affairs bodies, the Ministry of Defense of the Russian Federation, institutions of the penal system, fire services;
- vehicles that are on the wanted list. The owner of such a car provides a document confirming the fact of theft of the car, its search to the tax inspection department at the place of registration.
In most regions of the Russian Federation, the following categories of citizens are exempted from paying car tax:
Advice! Contact your local tax office for a list of transport tax beneficiaries.
Will the transport tax be canceled in 2016?
Deputies of the State Duma have repeatedly put forward proposals to abolish such payments, motivating their proposal with low payments (payment of the transport tax is about 50%). The RF Ministry of Finance does not support the proposal of the deputies. Representatives of this state department believe that the cancellation of such a payment caused serious damage to the Russian economy. The deputies also proposed to introduce a gasoline excise tax instead of the transport tax. In this case, the amount of tax would directly depend on the amount of fuel consumed by the car owner, regardless of the vehicle's power.
Elderly people rarely use their car, and they have to pay a flat transport tax. If it is replaced with an excise tax, deductions will be made by money transfers by fuel companies. As a result, fuel prices will rise significantly, in a similar way fuel companies will compensate for tax deductions. Follow the link to listen to an overview on transport tax:
Experts are convinced that this option will be beneficial for both the owners of gas stations and motorists. The latter will know what exactly they are being taxed for. The Ministry of Finance will also benefit as the percentage of collection of payments will increase.
So far, the development of a bill on changing the transport tax by petrol excise tax is only at the stage of elaboration, but there are more and more supporters of such an idea in the State Duma.
According to experts, the inclusion of the tax in the cost of fuels and lubricants will make it possible to annually invest about 100 billion rubles in Russian roads. The Ministry of Finance and Industry of the Russian Federation is considering options for transforming transport charges. If such a fee is included in the cost of fuel, then in the plans of financiers to introduce an environmental fee. Owners of cars that belong to the Euro 5 standard will pay less tax than owners of used vehicles.
The transition in 2016 to the option of a new transport tax implies the payment of two taxes at once: environmental and transport.
About the rate of transport tax in 2016
One of the highest rates in Russia is considered to be the transport rate in St. Petersburg, it is 24-150 rubles for light vehicles, and it is this rate that is used for payments. For a car that has a capacity of about 100 horsepower, the owner will have to pay a tax in the range of 1,700 - 2,400 rubles. For Moscow, the amount of payment for a similar car will be 500 - 700 rubles, the calculation can be done independently.
Some Russian regions had zero rates for low-power cars. In 2016, it is planned to abolish such privileges, which is negatively perceived by the owners of low-power cars.
Formula for determining the amount of transport tax
Let's analyze the changes in the calculation of the transport tax that will occur in 2016. Increasing coefficients (tax on automobile luxury) will be used for expensive cars. There is a list of cars for which this coefficient will be used. Cars with a purchase price in the range of 3-5 million rubles will be taxed at a rate 1.5 times higher than the usual rate. If a vehicle costs 5-10 million rubles, the rate is doubled, for cars over 10 million, a triple increasing rate will be used. Online calculator for calculating transport tax for 2016 assumes the use of the following formula:
S \u003d HB * HC * K, where
- S - the final amount of payments;
- HB - the size of the tax base (at the moment it is determined by the capacity of the vehicle);
- HC regional rate of automobile tax, determined for 1 unit in rubles;
- K is a coefficient that determines the ratio of the number of months of machine operation to the calendar date for the reporting time. When a vehicle is deregistered, the term includes a full month.
Calculation of transport tax in Moscow
The capital has its own list of preferential categories of citizens who are exempt from paying transport fees:
- heroes of the USSR and the Russian Federation;
- invalids and veterans of the Great Patriotic War, combatants;
- residents of Moscow with disabilities of groups 1 and 2;
- muscovites - participants in the liquidation of the accident at the Chernobyl nuclear power plant, as well as citizens working at the enterprise "Mayak", a test site in Semipalatinsk, affected by radioactive discharges into the river. Techa;
- muscovites who, as a result of testing nuclear weapons, space technology, received a disability.
From paying tax (registration of the car is made to this person) in the capital region are exempt:
- a parent or legal representative of a child with a disability;
- parent or legal representative of a large Moscow family.
Tax is not paid on a moving vehicle with a capacity of up to 70 horsepower.
For this period in Moscow the rate is 12 rubles for cars with a capacity of up to 100 hp, 25 rubles for a car with 125 hp, 45 rubles for cars with 150 hp. and above, 150 rubles for SUVs from 250 hp.
The Moscow Region authorities want to raise the existing rates in 2016. The increase in the transport tax next year is planned for 10 rubles per 1 horsepower for cars up to 100 hp, the figure has not changed for ten years! At the moment, out of 3 million cars registered in the Moscow region, 1.2 million account for just such a capacity. Using the formula, you can independently calculate the transport tax online 2016 for the Moscow (or other) region.
For each owner of a four-wheeled friend, the problem of paying a transport tax arises annually, which depends on the horsepower and other parameters of the car and its owner.
Many are interested in how to correctly calculate the rate of such a fee, according to which acts of legislation the transport tax is applied, in what time frame such a tax can be paid and many other subtleties associated with this tax. Of course, you can just get by with the traffic police data and pay some amount, but in order to avoid unnecessary costs and penalties for incorrect charging of the amount, every car owner should have an idea of \u200b\u200bthe horsepower tax.
Horsepower Tax 2016: Legal Framework for Tax Revenues
The horsepower tax 2016 is levied and calculated based on the provisions of the law on the transport tax of the Russian tax code, the basic rules are described in part two, chapter twenty eight. Based on this document, the local legislatures draw up the possible tax rate, time period and sequence of payment of accrued funds. Possible preferential accruals of tax on horsepower for cars for various categories of citizens and organizations are also established according to objective reasons, due to which a reduced preferential rate is provided. Who is obligated to pay tax transportation costs? It is paid by individuals and legal entities who are the owners of the equipment and have drawn up documentation on the registration of the vehicle.
Objects for horsepower tax in 2016:
- Cars;
- Motorcycles;
- Scooters;
- Buses;
- Other vehicles with registration.
Horsepower Tax Calculator 2016
The issue of the correct calculation of the required indicator of the amount of tax on horsepower is decided by a special calculator. Carrying out the necessary calculation operation must take into account several factors:
- Which technique is to be applied - on land, water or air;
- What kind of equipment is for its intended purpose - passenger, truck or bus;
- What is the basis of the technical means classified by the tax act;
- Power characteristics in horsepower;
- Passenger capacity;
- Control time period - quantitative data of months during which the owner is a certain person.
For the bulk of road transport, engine power characteristics are indicated in liters. s, initially. But there is a part of cars whose power indicators are written in kilowatts. For the correct calculation of the tax rate, the indicators need to be recalculated in hp;
1.352 hp equals one kilowatt.
The horsepower tax is linked to the technical data. Sometimes this information differs from the information entered in the paper during registration. Due to the fact that the law does not give the authority to make any changes to the authorities responsible for calculating the tax, the owner of the transport has to carry out an inspection - an examination, in order to obtain the necessary information which he provides to the structure of the tax authorities for the correct calculation of the amount of the fee.
What tax on horsepower the taxpayer will have to pay is calculated using the mathematical formula: the annual percentage rate of collection, multiplied by horsepower indicators, then multiplied by the time of ownership of a car and other vehicle. Such a calculation of the tax on the horsepower of a car is approximate, since in each region the rates depend on the decision of local authorities.
You can find out the tax rate of your region through the service of the Federal Service nalog.ru.
In order to do this, you need to know the numbering of your region of residence. The first two numbers of the individual identification certificate, or on the license plate of your car, can also be viewed on the map. Having the numbered values \u200b\u200bof the region, it will not be difficult to send a request for the rate of transport tax, indicate the time period that interests you and view the received data.
Who calculates the horsepower tax 2016
The funds that you need to deposit as the owner of the car and their amount are charged by the local offices of the federal tax service. The same services send notifications to all owners of equipment. As for the time frame required to deposit the necessary funds, they are different for ordinary citizens and legal entities. The Russian tax law clearly regulates time periods.
According to the rules of Article 363, ordinary citizens must make a payment no later than October 1 of the year that follows the last year. Legal entities, in turn, pay the payment not earlier than the first of February.
Several categories of vehicles are exempt from tax payments for horsepower:
- Boats with oars or equipped with a motor with a power limit of up to five horsepower;
- Cars with control devices for use by people with disabilities, or vehicles with engine indicators less than one hundred horsepower and purchased through social services;
- Vessels of the "sea" or "river" types, intended for conducting commercial operations;
- Technical vehicles, and other equipment specializing in agricultural work, and having registration for owners - agricultural producers;
Vehicles that are hijacked and have a confirmation document from the traffic police or other authorized organizations.
In addition to the above cases, the tax rate is required to be paid, even if the car is being repaired and not used for its intended purpose.
As for the accrual of a preferential rate for individual regional territories, decisions of regional bodies have priority here. For example, a preferential tax on horsepower in Moscow is calculated based on the legal act “On Transport Tax” adopted in 2002 and includes a list of those persons who can claim preferential taxation. It:
- Individuals with the award - "Star of the Hero of the Soviet Union", "Hero of Russia", holders of the Order of Glory of three degrees - for one vehicle;
- Persons with a vehicle with power ratings up to seventy horsepower;
- Veterans of the Great Patriotic War, people with disabilities (category 1 and 2 disabled).
You can pay the amount of tax on horse power at banking institutions or post offices of the Russian Post.
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