Many car enthusiasts ask themselves the question: "How to calculate the transportation tax yourself?". Let's look at the essence of this problem.
The tax for owners of vehicles is a tax charge paid by all owners of motor vehicles, including transportation organizations.
Who should pay the transport tax?
All individuals; persons registeredindividual entrepreneurs, as well as various organizations that are owners of any vehicle. The tax is charged on trucks and cars, special equipment, motorcycles and scooters, water and aircraft and other vehicles.
How can I find out the transportation tax?
In order to calculate the transportation tax, you must:
1. To find out whether the company is an individual or a private owner of the vehicle.
The owner is identified by the passport of the technical means. When the vehicle is leased, the tax will be paid to the person (enterprise) registered as the owner.
The owner can be exempted from paying the tax if the transport was transferred to a third party on the basis of a general power of attorney.
Also, enterprises that use vehicles for production purposes, for example: power plants, cabins, cabins, transformers, etc., can be exempted from the tax.
2. It is necessary to determine the object of taxation.
According to the legislation of the Russian Federation, it is necessary to calculate the taxon all vehicles other than those specified in the tax code of the Russian Federation, Art. 358, because in order to understand how to calculate the transport tax, it is necessary to determine whether your vehicle is subject to taxation. The following are not subject to taxation:
Also, enterprises and individual entrepreneurs engaged in the transportation of passengers may be exempted from the tax.
3. In order to learn how to calculate the transport tax, consider the "tax base", which is calculated from the power of the engine indicated in the horsepower. In some cases, engine power can be indicated in kilowatts, and in order to learn the figure in horsepower, it is necessary to multiply kilowatts by the conversion factor, which is 1.35962.
4. How can I find out the transportation tax in figures?
To do this, you must accurately determine the taxrate (for each region its cost indicator of one horsepower) and then, by simple arithmetic operations (multiplication), determine the amount of tax.
Example: The private person is registered by the owner of the car within one calendar year, the horsepower of the car in the horsepower is 70, the tax rate per horsepower is 3 r.
Calculation of tax: 70 hp * 3p. = 210 rubles. (the amount of the future tax).
But there are many cases when the transportthe facility can be withdrawn from the account during the year. In such a situation, the transport tax is calculated for the actual period of ownership of the vehicle.
5. How can I find out the transport tax when taking the car off the register in August, when I actually registered it in March of the same year?
To do this, you need a tax rate,calculated in a year, multiplied by a correction factor, which in this case is 0.5 (ie 6 actual months of possession (March, April, May, June, July, August), must be divided into 12 months (6/12 = 0, 5)).
Calculation of tax: 70 hp * 3 rubles * 0.5 (coefficient) = 105 rubles. (the amount of the future tax).
Fulfilling all the above recommendations, you can always easily answer the question: "How to calculate the transport tax?".
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