Legal entities must calculate the transport tax in 2017 independently, for the transport owners from among individuals The Federal Tax Service will do this. The latter just needs to wait until they receive a notification from tax authority(by mail or email to personal account, registered to a specific taxpayer).

Calculation of transport tax 2017: basic concepts

Transport calculus issues tax payments belong to the scope of regulation of the Tax Code of the Russian Federation (Chapter 28 of the document is devoted to this type of tax) and regulations of regional authorities. The tax is classified as local, so the basis for its application is set at the national level, and specific norms, terms and payment procedures are approved by local authorities.

Calculation of the cost of transport tax is closely related to the type of vehicle, its age and engine power, and the period of ownership by a particular taxpayer. Additional factor influence on the final tax amount – the cost of the car. If the car belongs to the category of luxury goods, its price exceeds the threshold of 3 million rubles, then the transport tax will be calculated using an increasing coefficient (Article 362, paragraph 2 of the Tax Code).

Tax rates in the basic version are presented in Art. 361 clause 1 of the Tax Code of the Russian Federation. If the regions have not established other rates for this tax in their regulatory document, then taxpayers have the right to calculate the transport tax in 2017 according to the values ​​recommended by the Tax Code. The maximum range of increase or decrease in the rate at the local level from the specified value in the Tax Code should not exceed ten times the value.

The procedure for calculating transport tax involves making advance payments during the year. The amount of such intermediate payments should be based on the value of a quarter of the total tax for the year. At the end of the tax period (it is equal to a year), payments made towards its payment are subtracted from the total annual calculated amount, the difference is subject to transfer to the budget.

How to calculate the amount of transport tax?

When calculating the amount of tax in the basic version, two indicators are used:

• The tax base;
• Tax rate.

The tax base may be horsepower, jet engine static thrust, or gross tonnage (measured in register tons).

The formula for calculating transport tax - 2017 is a multiplication of the tax base with the regional value of the tax rate. This scheme is suitable for standard cases when the cost of the car does not exceed 3 million rubles, and the period of ownership is at least a year.

Calculation of transport tax for less than a month ownership involves accounting for the month of acquisition as full if the acquisition transaction was concluded in the first half of the month. If the fact of ownership of the vehicle occurs after the 15th, then no tax is charged for this month.

For cars purchased during the tax period, the formula for calculating transport tax will look slightly different:

Tax base X, the rate adopted in the region is X (number of months of ownership / 12).

For expensive cars The transport tax is calculated using an additional indicator - a multiplying factor, by which the tax value obtained using the usual formula is multiplied.

Table for calculating transport tax according to the Tax Code of the Russian Federation in terms of tax rates

An object	Vehicle power in Horse power Oh	Tax rate in rubles
A car	within 100
	in the range from 100 to 150
	from 150 to 200
	from 200 to 250
Scooters with motorcycles
	within 20-35
Bus transport
Freight transport

Transport tax in Crimea - 2017 – calculation and regulatory framework

Residents of Crimea received the first notifications to pay transport tax in 2016 for the period 2015. Tax calculations for transport of individuals and legal entities are conducted on the basis of the norms of the Law of the Republic of Crimea No. 8-ZRK/2014, dated November 19, 2014.

Transport tax in Crimea 2017 - calculation is carried out for motorcycles and buses at rates 2 times higher than the base ones (those given in the Tax Code). The highest values ​​are assigned to freight transport – regional indicators 5 times higher than standard. For passenger cars the rates are slightly higher than those recommended in the Tax Code - on average 3 times higher.

Crimean legislation provides for reduction factors for old cars:

• when the machine is used for more than 10 years, the tax amount is reduced by 20%;
• with a 15-year term the coefficient is 30%;
• if the service period exceeds the 20-year threshold, the tax is reduced by half.

Transport tax: calculation example

The organization purchased a passenger car with a capacity of 180 hp. June 05, 2016. In the region, transport tax rates corresponding to the Tax Code are applied. In terms of cost, the car is not considered a luxury item.

At the end of 2016, the tax will be calculated as follows:

180 hp X 5 (tax rate taking into account power) X (7 (months of actual ownership from June to December) / 12) = 525 rubles.

Tax on vehicle- one of the main contributions paid not only by companies, but also by ordinary citizens. What size is the rate, what factors does it depend on, and how is it determined?

Taxable and non-taxable vehicles

In accordance with current legislation, payment of transport tax is mandatory for following objects:

• motor vehicles;
• motorcycle technical units;
• bus movable units;
• vehicles equipped with caterpillar tracks.

There are also vehicles that are not subject to such mandatory fees:

• oar-type boats and motor units equipped with an engine up to 5 liters. With.;
• passenger cars equipped for use by people with disabilities;
• models up to 100 l. pp., which were purchased from social welfare services;
• tractor, combine harvester installations, elements of special equipment that have undergone the registration procedure in the name of agricultural producers, used in the agricultural sector;
• cars belonging to representatives of special services;
• stolen cars that are wanted.

Power dependent

One of the parameters that has a significant impact on the size of the transport fee is power. Within each regional subject of the Russian Federation, there are individual rates that depend on the transport capacity parameter.

The less horsepower a car engine has, the lower tax rate, and vice versa. The minimum power parameter is 100 hp. pp., it is from this value that the car becomes an object of taxation.

Basic transport tax rates

The tariff indicators at which transport tax is paid are largely determined by the region of the vehicle and the power of the motor unit. Worth considering basic parameters using the example of Moscow.

In other regions of the Russian Federation, different rates apply. The most affordable tariffs are observed in the following regions of the country (minimum and maximum up to 100 and from 250 hp, respectively):

• Adygea, Altai region, Altai (10-120);
• Bryansk region (10-130);
• Dagestan (8-105);
• Jewish Autonomous Okrug (8-95);
• Transbaikalia (7-65);
• Kabardino-Balkarian Republic (7-130);
• Karachay-Cherkess Republic (7-95);
• Crimean Peninsula (5-50);
• Krasnoyarsk Territory (5-102);
• Magadan (6-36);
• Nenets Autonomous Okrug (0-50);
• Tomsk region, Khakassia (5-75).

The largest tariff indicators can be observed in the following autonomous subjects of the Russian Federation:

• Bashkiria (25-150);
• Vladimir and region (20-150);
• Vologda region, Voronezh region, r. Tatarstan (25-150);
• Mari El (25-90);
• Nizhny Novgorod region. (22.5-150);
• St. Petersburg (24-150).

The spread of tariff indicators for transport fees is quite large. Therefore, it is necessary to clarify the rates separately for each regional entity of the country. Speaking about freight vehicles, we can highlight the following average tax rates:

• up to 100 l. With. (2.5 rub.);
• 100-150 l. With. (4 rubles);
• 150-200 horsepower (5 rubles);
• 200-250 l. With. (6.5 rub.);
• from 250 l. With. (8.5 rub.).

It is also worth studying other parameters on which the total value of the tax depends.

What do tax rates depend on?

Eat several criteria influencing the final amount of transport tax:

• the territory in which the registration procedure and registration were carried out;
• the category to which the vehicle belongs (truck, passenger car, self-propelled transport unit);
• power characteristics;
• the annual period within which the vehicle was released, as well as its age indicator;
• the period of time during which the vehicle is owned by the taxpayer.

The nature of the relationship between the final calculated amount and these factors is direct.

Vehicle age

This parameter is prescribed within the framework of Letter of the Ministry of Finance of Russia No. 03-05-05-04/1 dated December 18, 2012. In this case, the amount of the fee is revealed based on car age. Accounting is carried out on January 1 of the reporting period. The following pattern applies: the older the car, the higher the tax rate per 1 liter. With.

Motor power

Another significant basis for calculating a contribution on a vehicle is machine power. The rate determined on the basis of this parameter is regional in nature, and its establishment is carried out depending on the territory in which the transport is located and where its actual registration took place.

The ratio plays a big role in the collection process. If the car is overly powerful, the tax rate is high. The minimum subject to tax is 100 horsepower.

Place of residence (registration) of the owner

Based on the registration of the person who owns the vehicle, a certain tax rate parameter is in effect in the process of determining the duty. Minimum value enshrined within the framework of the current Russian legislation. Depending on your region of residence, the tariff may vary.

Vehicle cost

The regulation in this direction is Federal Law No. 241, through which regulation takes place tax burden due to the presence of an expensive vehicle in the owner’s possession. In the process of calculating the appropriate duty, a multiplying factor will be taken into account. Equipment that costs more than 3 million rubles is considered expensive.

Size of the multiplying factor	Cost of the vehicle, million rubles.	Vehicle age, years
1,1	3-5	2-5
1,3	3-5	1-2
1,5	3-5	Up to 1
2	5-10	Up to 5
3	10-15	To 10
3	From 15	Up to 20

The age criterion begins to count from the annual period in which the vehicle was manufactured. The owner must understand and be aware of the fact that if he has an expensive vehicle, there are no additional duties. The coefficient is used as part of the general calculation of the amount of collection.

The increasing value applies exclusively to expensive transport equipment, i.e. the cost of the machine must be from 3,000,000 rub.. For other vehicles, the use of such an increase is not provided. To determine the degree of high cost of a car, you need to familiarize yourself with the list of expensive cars. It is established by the Ministry of Industry and trading activities RF.

Year of issue

The year in which the vehicle was produced acts as the same factor as the age of the vehicle. Accordingly, its accounting is carried out in an identical manner.

Nuances of definition for freight transport and buses

In the process of determining technical specifications for cargo vehicles, one must be guided by the norms of Art. 358 Tax Code of the Russian Federation. It indicates list of objects which are and are not subject to taxation. The law has a federal tariff value, which may be subject to adjustments in the regions. To calculate the exact value, you can act independently using formulas or use a special calculator that will display following data:

• the time for which the tax is paid;
• power of a cargo vehicle;
• car registration region.

Now it's worth turning Special attention on the nuances of calculating rates for buses. If the tax system is not established at the regional level, the parameter established in the Tax Code of the Russian Federation is used in settlement operations. To determine the value of interest, you need to multiply the engine power by the rate and the period of use. The range of NS values ​​is from 11 to 50 rubles, based on the city.

Thus, the rates for owning transport units can hardly be called small. Taxes are very expensive and require careful calculation. Their timely payment plays an important role, since delays and delays give rise to penalties and fines.

List of benefits

Transport tax benefits Russian government, unfortunately, is not provided. You can be exempt from paying the fee by following cases:

• Owning a vehicle up to 100 l. With.;
• use of special-purpose equipment;
• receiving a car through social security;
• presence of a disability group.

If the owner’s car is subject to taxation and there is a desire to save money, you can register the car in a region where low rates apply. This will require additional time and money, but will save you money in the future.

Thus, the tax rate is determined by several parameters - age, power, cost of the car and the region of its registration. Competent approach to calculation tax amount will avoid problems with legislation.

Details on calculation and accrual are presented below.

Owners various types transport companies are obliged to timely pay tax for it to the budget. Moreover, each subject of the Russian Federation has its own transport tax rates. What coefficients are in effect in 2017 (and, most likely, will be transferred to 2018), what they depend on and how the calculation is done - in our review.

The essence of the payment

The car tax appeared in the Tax Code of the Russian Federation in 2003. His economic sense– compensation for damage to the environment and road surfaces. Excise taxes on gasoline and fuel perform a similar function.

Most states have refused to introduce a transport tax. It has been replaced by other types of fees: environmental, road or movable property fees.

Transport tax represents a payment made to the Russian budget. Not only individuals, but also legal entities, as well as individual entrepreneurs. The rate is set by regional authorities.

Basic values

To understand how to determine the transport tax rate, the legislation defines base odds, on the basis of which calculations are made for individual regions of our country. They are presented in Art. 361 of the Tax Code of the Russian Federation (see figure below). It is permissible to increase or decrease their value by a maximum of 10 times. An exception is vehicles with a power of less than 110.33 kW.

In 2017, transport tax rates remained virtually unchanged. For example, in St. Petersburg the following indicators have been established (based on Law No. 583-106):

What do they depend on? transport tax rates

Certain factors influence the calculation of contributions for each type of transport.

Vehicle category

The legislation provides differentiated rates for different categories of transport. According to Art. 361 of the Tax Code of the Russian Federation, these include:

• ground vehicles - trucks, buses, scooters, etc.;
• water - yachts, ships);
• air - helicopters, airplanes.

Sometimes it is impossible to clearly define a category. Then we recommend that you familiarize yourself with the regulatory documents:

1. Classification of the UNECE Inland Transport Committee;
2. GOST R 51709-2001 (State Standard Decree No. 47-st);
3. Convention on Road Traffic.

Specifications

The transport tax rate for ground transport depends on engine power. It is found using the formula:

P = PkW × 1.35962
P – power, measured in horsepower (hp);
PkW – power in kilowatts.

The result obtained is rounded according to standard rules.

The tax on water transport depends on the total capacity and unit of the vehicle (information should be in technical documents). In the absence of such indicators, you can also use the opinion of a respected expert in this field (see Order of the Ministry of Taxes No. BG-3-21/177).

For some types of vehicles, calculations are made for each kilogram of traction force. For example, when paying tax for a helicopter.

Date of issue

Affects the transport tax rate, if such a requirement is regulated regulations region. Calculation features:

• calculation begins on January 1 of the year following the date of vehicle production;
• take into account the period for which payment is made;
• days – calendar days (working days, weekends and holidays are taken into account).

Environmental class

Since vehicles are a source of pollution environment, in 1992, legislative measures were adopted to provide information on the composition of harmful substances in exhaust gases. Special codes have been developed - environmental safety standards (see table).

Class	Explanation
Euro 1	Standard controlling the level of carbon, nitrogen, hydrocarbons
Euro 2	Provides for a 3-fold reduction in toxic substances compared to the first class. In some major cities restricted the entry of vehicles that did not fall under this standard.
Euro 3	Contains information about the content of harmful substances not only for passenger cars, but also for vehicles with diesel engines. Compared to the previous class, there should be 30 - 40% less harmful substances.
Euro 4	It has more stringent requirements for the level of exhaust gas toxicity - up to 40%. Valid for six years.
Euro 5	A modern standard introduced 8 years ago for trucks and cars imported from the European Union.

The environmental class is clarified during the process of purchasing a vehicle and preparing the relevant documents. It must be indicated in the technical passport. But if such information is not available, you can use the databases on the Rosstandart website.

How to determine the transport tax rate: calculations

To determine the tax for your vehicle, you must complete the following steps:

1. Clarify the indicators discussed above by correlating them with the technical data sheet.
2. In the register of indicators established for the constituent entities of the Russian Federation, select a car that will correspond to the characteristics of your vehicle. It shows the rate.

Tax can be calculated different ways, but depending on the duration of ownership of the vehicle.

When a person has owned a car for one year, the standard formula is used:

S = N x K S – amount of transport tax;
N – rate set for a specific region;
K – power (in hp).

If the period from registration to the date of tax payment is less than a year, the calculation is made as follows:

T – quantity full months, during which the vehicle belongs to the person.

Keep in mind: the transport tax rate must be specified in the notification sent by the inspectorate. Here's how it presents the tax in question:

Increased coefficient for expensive cars

In 2016, legislators introduced an increased coefficient for calculating tax on luxury cars. The calculation formula differs depending on the length of ownership of the vehicle (see table).

Please note: when the Ministry of Industry and Trade issues new list expensive means of transportation, and the tax was paid according to previously valid rules, no correction is required.

How else can I check the calculation?

You can determine your car tax using online calculators. The user must select the type of vehicle, power, and set the registration date (if the vehicle has been in use for less than a year). If necessary, indicate the period of deregistration. The calculation occurs automatically.

For example, such a service is on the official website tax service at the address (link for Moscow): www.nalog.ru/rn77/service/calc_transport

If you or your company owns a vehicle, according to the laws in force in the Russian Federation, you are required to pay transport tax. As a rule, paying transport tax does not cause serious difficulties for individuals. Since tax calculation and payment control are entrusted to tax office. And they, in turn, are unlikely to forget to notify you in a timely manner about the need to pay.

As for enterprises, they need to independently calculate, pay tax and submit a declaration. This is what we will look at in detail in the article.

In 2016, you need to pay transport tax for 2015. You must pay tax for 2016 and report it in 2017. Companies that pay advance payments for transport tax are required to pay 1/4 of the tax amount in the 1st, 2nd, and 3rd quarters of 2016.

Who pays transport tax in 2016

Transport, as a rule, is registered to the owner, who can be either a private person or an enterprise. All vehicle owners are required to pay transport tax in accordance with (hereinafter referred to as the Tax Code of the Russian Federation).

Which vehicles are subject to tax are listed in. Here is the list:

• cars;
• motorcycles;
• scooters;
• buses;
• aircraft;
• helicopters;
• motor ships;
• yachts;
• boats;
• motor boats;
• jet skis, etc.

The following are not subject to transport tax in accordance with paragraph 2 of Article 358 of the Tax Code of the Russian Federation:

• rowing boats;
• motor boats with engines up to 5 hp. With.;
• cars for disabled people;
• fishing sea and river vessels;
• tractors, self-propelled combines, special vehicles (milk tankers, livestock tankers, etc.), if such machines are used for the production of agricultural products;
• passenger and cargo sea, river and aircraft vessels, if the main activity of the vehicle owner’s company is the transportation of passengers and cargo.

Transport tax for legal entities in 2016

All private vehicle owners are already accustomed to what they receive annually from tax notice about the need to pay transport tax and a sample receipt for payment. Citizens of the Russian Federation do not calculate transport tax in 2016 on their own. This is regulated by paragraph 3 of Article 363 of the Tax Code of the Russian Federation.

But enterprises are required to independently calculate transport tax. In the accounting department of an enterprise, it is considered correct if the calculation is documented in an accounting certificate.

In some regions, it is established that transport tax is paid at the end of the year. For example, in Moscow, in accordance with the Law of Moscow dated 07/09/2008 No. 33.

In the Moscow region, in accordance with paragraph 1 of Article 2 of the Law of the Moscow Region dated November 16, 2002 No. 129/2002-OZ, enterprises are required to make advance payments for transport tax based on the results of each quarter. The procedure is prescribed 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 ¼ annual amount tax, in accordance with paragraph 2.1 of Article 362 of the Tax Code of the Russian Federation.

Since 2014, increasing coefficients have been introduced for calculating transport tax for cars costing over 3 million rubles.

Calculation of transport tax in 2016

Calculate transport tax for the full year using the formula:

Transport tax in 2016 for less than a year calculate with the vehicle utilization rate using the following formula:

Tax base for calculating transport tax

What is the tax base for calculating transport tax is defined in. This:

• engine power in horsepower - for vehicles with engines;
• gross tonnage in registered tons - for non-self-propelled (towed) water vehicles;
• vehicle unit – for other water and air vehicles.

Rates for calculating transport tax

Basic transport rates are established by paragraph 1 of Article 361 of the Tax Code of the Russian Federation. On their basis, regional authorities set specific tariffs in accordance with paragraph 2 of Article 356 of the Tax Code of the Russian Federation. Therefore, rates are different in the regions of the Russian Federation.

Basic transport tax rates

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.	5 rub. for 1 hp
Passenger cars with engine power from 200 to 250 hp.	7.5 rub. for 1 hp
Passenger cars with engine power over 250 hp.	15 rub. 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.	2 rub. for 1 hp
Motorcycles and scooters with engine power over 35 hp.	5 rub. for 1 hp
Buses with engine power up to 200 hp.	5 rub. for 1 hp
Buses with engine power over 200 hp.	10 rub. 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.	4 rub. for 1 hp
Trucks with engine power from 150 to 200 hp.	5 rub. for 1 hp
Trucks with engine power from 200 to 250 hp.	6.5 rub. for 1 hp
Trucks with engine power over 250 hp.	8.5 rub. for 1 hp
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms	2.5 rub. for 1 hp
Snowmobiles and motor sleighs with engine power up to 50 hp.	2.5 rub. for 1 hp
Snowmobiles and motor sleighs with engine power over 50 hp.	5 rub. for 1 hp
Boats, motor boats and other water vehicles with engine power up to 100 hp.	10 rub. for 1 hp
Boats, motor boats and other water vehicles with engine power over 100 hp.	20 rub. for 1 hp
Yachts and other sailing-motor vessels with engine power up to 100 hp.	20 rub. for 1 hp
Yachts and other sailing-motor vessels with engine power over 100 hp.	40 rub. for 1 hp
Jet skis with engine power up to 100 hp.	25 rub. for 1 hp
Jet skis with engine power over 100 hp.	50 rub. for 1 hp
Non-self-propelled (towed) vessels for which gross tonnage is determined	20 rub. for 1 reg. T
Airplanes, helicopters and other aircraft with engines	25 rub. for 1 hp
Airplanes with jet engines	20 rub. for 1 kgf
Other water and air vehicles not having engines	200 rub. for 1 vehicle

How to calculate advances on transport tax

In a number of regions 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 reporting year. The formula will be like this:

If the tax amount is in kopecks, round it according to the rules of arithmetic. That is, values ​​​​less than 50 kopecks are discarded, and values ​​50 kopecks and more are rounded to the full ruble. This allows you to do this in paragraph 6 of Article 52 of the Tax Code of the Russian Federation.

Period for calculating transport tax

You must pay transport tax from the month of registration to the month of deregistration of the vehicle.

The period of use of the vehicle is the number of months when you owned the vehicle, that is, when it was registered to 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 deregistered are considered full months. If you registered and deregistered a vehicle within one month, use one (1) month in your 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 - deregister it with the traffic police. Otherwise, pay transport tax.

If your vehicle is stolen, you definitely need to take a police certificate and provide it to the Federal Tax Service. You will not have to pay tax while searching for transport. Such actions are regulated by letter of the Ministry of Finance of Russia dated April 23, 2015 No. 03-05-06-04/23454 and letter of the Federal Tax Service dated January 15, 2015 No. BS-3-11/70@, letter of the Ministry of Finance of Russia dated August 9, 2013 No. 03-05-04 -04/32382.

Aktiv LLC owns a Mazda 3 MPS passenger car (registration plate - X657EN177, VIN GAIZZZ6AEEL077567). Machine power – 250 hp. With. It was registered to the company in May 2015. Therefore, in tax period the company owned the car for eight full months (from May to December).

The company's share in the title to the vehicle is 1/1.

The special coefficient for this car will be 0.6667 (8 months: 12 months).

In the region where Aktiv operates, the transport tax rate for a car of this power is 25 rubles per liter. With. The tax on the Mazda 3MPS car for 2015 was:

250 l. With. x 25 rub./l. With. x 1 x 0.6667 = 4167 rub.

Advance tax payments will be:

In the first quarter - 0 rub. (250 hp x 25 rub./hp x 0.0000 x 1/4);
- in the second quarter 1042 rubles. (250 hp x 25 rub./hp x 0.6667 x 1/4);
- in the third quarter 1563 rubles. (250 hp x 25 rub./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 payment of transport tax and advance payments. However, the deadline for payment of transport tax is no earlier than February 1 at the end of the reporting year.

Accordingly, in 2016, we pay transport tax for 2015 and the deadline for its payment is no earlier than February 1, 2016.

Transport tax declaration in 2016

Only enterprises that own vehicles report 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 return for 2015 to the tax office.

Companies are required to submit a transport tax return for 2016 to the tax office no later than February 1, 2017.

The transport tax declaration form and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99@.

If the average number of employees for last year exceeded 100 people, reporting must be submitted electronically.

Accounting for transport tax in 2016

Calculations for transport tax must be reflected in the credit of account 68 “Calculations for taxes and fees”. Open a separate sub-account 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 SUBACCOUNT “CALCULATIONS FOR TRANSPORT TAX”
– transport tax/advance payment for transport tax has been accrued;

DEBIT 68 SUBACCOUNT “CALCULATIONS FOR TRANSPORT TAX” CREDIT 51
– transport tax/advance payment for transport tax has been paid.

Each owner of a duly registered car is required to pay an annual tax for each horsepower of his car - correctly called transport tax.

In this article we will deal with the following questions:

• for what purposes does the state collect this type of tax;
• how is it calculated;
• Is it possible to get benefits and how to pay.

As you know, intensive road construction is underway in Russia, and it is financed through taxes. Thus, according to Article 56 of the Budget Code of the Russian Federation, the budget of the subjects is replenished through 100% deductions of the following types of taxes:

• transport;
• from property;
• from the gambling business.

Further in this article other types of taxes are listed, some of which go to the regional budget. In addition, Chapter Ten of the Code (Articles 65-82) clearly describes what a particular tax should be spent on. Accordingly, the money that vehicle owners pay goes to the formation of road funds.

From this we can come to the conclusion that what more money the region's budget comes from the horsepower tax, the more money is invested in roads. This can be seen in big cities - Moscow, St. Petersburg. Although, for example, such a large city as Saratov cannot boast of very good roads.

How is car tax calculated?

There should be no problems with the calculation - it is carried out according to a simple scheme:

• The number of horsepower is multiplied by the base rate.

If the car was deregistered, for example, in September, then the formula takes on the following form:

• number of hp multiplied by the base rate and multiplied by (number of months of ownership per year/12).

Base rates for 2018 are:

• 2.5 - if the engine power reaches 100 hp;
• 3.5 - up to 150 hp;
• 5 - up to 200;
• 7.5 - 201-250 hp;
• 15 - over 250 horsepower.

We have given rates for cars, but there are rates for motorcycles, trucks, buses, yachts and airplanes.

It would seem that the amounts should not be very large, even if you have some powerful roadster like a Porsche Boxter with a 400 hp engine. However, there is one small amendment to the law: the government of the subject of the Federation has the right to increase, but not more than 10 times.

Therefore, you need to know the base rates for your region. Let's give examples.

Moscow. VAZ-21099 car, engine power 78 “horses”. For Moscow, the rate is 12 rubles per force, from here we get that for a full year of ownership you will need to pay - 78x12 = 936 rubles. If you only used the car for 9 months, we get 78x12x9/12=702 rubles.

For cars with an engine over 250 hp. the rate for Moscow is 150 rubles, so the amounts will be much higher - from 37,500 rubles and above. In other regions, rates may be significantly lower, for example, in the Krasnoyarsk Territory you will have to pay only 390 rubles for the same VAZ-21099, and for a car with a power of more than 250 hp. - 51 rubles per force.

Who is entitled to benefits?

Categories of beneficiaries can also vary significantly in different regions of Russia, but we can distinguish categories that with one hundred percent certainty may not pay transport tax in any region of the country:

• disabled people of the first and second groups;
• parents of disabled children;
• WWII veterans;
• heroes of the USSR and the Russian Federation.

Each region also has its own separate categories For example, in Moscow, owners of low-power passenger cars (engine power less than 70 hp), as well as entrepreneurs engaged in transporting passengers (except taxis), are exempt from tax.

In St. Petersburg, TN may not be paid by persons injured as a result of an accident at Chernobyl nuclear power plant, owners of vehicles produced before 1990, as well as with a power of no more than 80 hp. Veterans of various military conflicts (Afghanistan, Chechnya) are also exempt from taxation.

All those who fall under one category or another are completely exempt from payment. There are also those who still have to pay TN, but at reduced rates. For example, in Perm, 50% of the tax amount is paid by age pensioners, provided that they own a vehicle with a capacity of no more than 100 hp. In Perm, too, parents with many children do not pay tax, as well as parents whose children are serving in the Russian Army.

How and when should I pay tax?

According to Article 363 Tax Code Payments for the previous year must be made before October of the following year, that is, in October of this year the tax for 2016 must be paid. 30 days before the end date, you should receive a printout by mail indicating the exact amount. If it is not there, then there are several options:

• come to the tax office in advance and receive a receipt in your hands;
• Find out about your debt on the State Services website.

On the same State Services website you can also make payments online. In case of non-payment, a penalty is charged - a fifth of the tax, plus a certain percentage for each day of delay.