Who does not need to pay land, transport and property taxes? How to calculate car tax by horsepower 380 horsepower tax

(Introduced by Federal Law No. 110-FZ of July 24, 2002)

Article 356. General provisions

The transport tax (hereinafter referred to in this chapter - the tax) is established by this Code and the laws of the subjects Russian Federation on tax, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this Chapter. In relation to taxpaying organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing the tax, also determine the procedure and terms for paying the tax.
(Part two as amended by Federal Law No. 284-FZ of October 4, 2014)

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax incentives and grounds for their use by the taxpayer.

Article 357. Taxpayers

Taxpayers of the tax (hereinafter referred to in this chapter as taxpayers) are persons who, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this Article.

For vehicles registered on individuals acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of a vehicle prior to the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney. In this case, the persons on which these vehicles are registered shall notify the tax authority at their place of residence of the transfer of these vehicles on the basis of a power of attorney.

Part three became invalid on January 1, 2017. - Federal laws of 01.12.2007 N 310-FZ, of 30.07.2010 N 242-FZ.
FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts Russian Federation".

(Part four was introduced by Federal Law No. 108-FZ of June 7, 2013)
The confederation, national football associations (including the Russian Football Union), the Russia-2018 Organizing Committee, subsidiaries of the Russia-2018 Organizing Committee, FIFA media information producers, suppliers of FIFA goods (works, services) specified in Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", in relation to vehicles owned by them and used only for the purpose of measures provided for by the said Federal Law.

(Part five was introduced by Federal Law No. 108-FZ of June 7, 2013)

Article 358. Object of taxation

1. The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motor sledges, motor boats, hydrocycles, non-self-propelled (towed vessels ) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.

2. Are not subject to taxation:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 Horse power;

2) passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through the authorities social protection population in the manner prescribed by law;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations and individual entrepreneurs, the main activity of which is the implementation of passenger and (or) freight traffic;

(as amended by Federal Law No. 368-FZ of December 27, 2009)

5) tractors, self-propelled harvesters of all brands, special vehicles (milk trucks, livestock trucks, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) registered with agricultural producers and used in agricultural work for the production of agricultural products ;

6) vehicles owned by the right of operational management of federal executive authorities and federal government bodies in which the legislation of the Russian Federation provides for military and (or) equivalent service;

(as amended by Federal Laws No. 283-FZ of November 28, 2009, No. 145-FZ of June 4, 2014)

7) wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical service;

9) ships registered in the Russian International Register of Ships;

(Item 9 was introduced by Federal Law No. 168-FZ of December 20, 2005)

10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

(Item 10 was introduced by Federal Law No. 268-FZ of September 30, 2013)

Article 359. Tax base

1. The tax base is determined by:

1) in relation to vehicles with engines (with the exception of vehicles specified in subparagraph 1.1 of this paragraph), as engine power vehicle in horsepower;

1.1) in relation to air vehicles for which the jet engine thrust is determined - as the nameplate static thrust of the jet engine (total nameplate static thrust of all jet engines) of the air vehicle in takeoff mode on the ground in kilograms of force;

(Item 1.1 was introduced by Federal Law No. 108-FZ of 20.08.2004)

2) in relation to water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a vehicle unit.

(as amended by Federal Law No. 108-FZ of 20.08.2004)

2. For vehicles referred to in subparagraphs 1, 1.1 and 2 of paragraph 1 this article, the tax base is determined separately for each vehicle.

(as amended by Federal Law No. 108-FZ of 20.08.2004)

In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.

Article 360. Tax period. Reporting period

1. A calendar year is recognized as a tax period.

2. The reporting periods for taxpaying organizations are the first quarter, the second quarter, the third quarter.

3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation shall have the right not to establish reporting periods.

Article 361. Tax rates

1. Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of the vehicle, based on one horsepower of the vehicle engine power, one kilogram of jet engine thrust, one register ton of the vehicle or one unit vehicle in the following dimensions:

Name of the object of taxation	Tax rate (in rubles)
Passenger cars with engine power (from each horsepower):
	2,5
	3,5
	5
	7,5
	15
Motorcycles and scooters with engine power (per horsepower):
up to 20 hp (up to 14.7 kW) inclusive	1
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive	2
over 35 hp (over 25.74 kW)	5
Buses with engine power (per horsepower):
up to 200 hp (up to 147.1 kW) inclusive	5
over 200 hp (over 147.1 kW)	10
Trucks with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	2,5
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive	4
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive	5
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive	6,5
over 250 hp (over 183.9 kW)	8,5
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (per horsepower)	2,5
Snowmobiles, snowmobiles with engine power (per horsepower):
up to 50 hp (up to 36.77 kW) inclusive	2,5
over 50 hp (over 36.77 kW)	5
Boats, motor boats and other water vehicles with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	10
	20
Yachts and other motor-sailing vessels with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	20
over 100 hp (over 73.55 kW)	40
Watercraft with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	25
over 100 hp (over 73.55 kW)	50
Non-self-propelled (towed) ships for which the gross tonnage is determined (per each registered ton of gross tonnage)	20
Airplanes, helicopters and other aircraft with engines (per horsepower)	25
Aircraft with jet engines (per kilogram of thrust force)	20
Other water and air vehicles without engines (per vehicle unit)	200

(Clause 1 as amended by Federal Law No. 307-FZ of November 27, 2010)

2. The tax rates specified in paragraph 1 of this article may be increased (reduced) by the laws of the constituent entities of the Russian Federation, but not more than ten times.

The specified limitation on the amount of reduction in tax rates by the laws of the constituent entities of the Russian Federation does not apply to passenger cars with engine power (per horsepower) up to 150 hp. (up to 110.33 kW) inclusive.

(paragraph introduced by Federal Law No. 307-FZ of November 27, 2010)

(Clause 2 as amended by Federal Law No. 282-FZ of November 28, 2009)

3. It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of manufacture of vehicles, and (or) their environmental class.

(as amended by Federal Law No. 282-FZ of November 28, 2009)

The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 current year in calendar years from the year following the year of manufacture of the vehicle.

(paragraph introduced by Federal Law No. 282-FZ of November 28, 2009)

4. If the tax rates are not determined by the laws of the constituent entities of the Russian Federation, taxation is carried out at the tax rates specified in paragraph 1 of this article.

(Clause 4 was introduced by Federal Law No. 202-FZ of November 29, 2012)

Article 361.1. tax incentives

(introduced by Federal Law No. 249-FZ of July 3, 2016)

1. Individuals are exempted from taxation in respect of each vehicle with a maximum authorized mass of more than 12 tons, registered in the register of vehicles of the toll collection system (hereinafter in this chapter - the register), if the amount of payment in respect of compensation for damage caused highways common use of federal significance by vehicles with a maximum permitted mass of more than 12 tons (hereinafter in this chapter - the fee), paid in the tax period in respect of such a vehicle, exceeds or is equal to the amount of the calculated tax for this tax period.

2. If the amount of calculated tax in respect of a vehicle with a maximum authorized mass of more than 12 tons, registered in the register, exceeds the amount of the fee paid in respect of such a vehicle in a given tax period, a tax benefit is granted in the amount of the fee by reducing the amount of tax by the amount of the fee.

3. An individual entitled to a tax benefit shall submit to the tax authority of his choice an application for granting a tax benefit and documents confirming the taxpayer's right to a tax benefit.

Article 362

(as amended by Federal Law No. 131-FZ of October 20, 2005)

1. Taxpayers-organizations calculate the amount of tax and the amount of the advance tax payment on their own. The amount of tax payable by taxpayers who are natural persons is calculated by the tax authorities on the basis of information submitted to tax authorities bodies implementing state registration vehicles on the territory of the Russian Federation.

2. The amount of tax payable to the budget following the results tax period, is calculated for each vehicle as the product of the corresponding tax base And tax rate unless otherwise provided by this article.

The amount of tax payable to the budget by taxpaying organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.

(as amended by Federal Law No. 347-FZ of November 4, 2014)

The amount of tax is calculated taking into account the increasing coefficient:

1.1 - regarding cars average cost from 3 million to 5 million rubles inclusive, from the year of issue of which 2 to 3 years have passed;