Taxpayers are not defined by law: transport tax Taxpayers of this tax are not directly defined federal law, and therefore the tax cannot be considered “legally established.” The definition of taxpayers from the Tax Code: “Article

Transport tax. What kind of transport is taxed? Transport tax applies to both individuals and legal entities if a vehicle is registered on them. It does not matter whether you use your transport personally or use it by proxy

User tax has been canceled since January 1, 2003 highways... A vehicle tax has been introduced instead of a tax on vehicle owners.

The transport tax is established by the Federal Law of July 24, 2002 No. 110-FZ "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Acts of the Legislation of the Russian Federation" (Law No. 110-FZ). By the said Law tax code The Russian Federation (hereinafter referred to as the Code) was supplemented by Chapter 28 "Transport tax" (hereinafter referred to as Chapter 28), which entered into force on January 1, 2003 on the territory of the Russian Federation.

Perhaps, in the near future, instead of the tax on road users, a road tax will be introduced, which is provided for by part of the first Tax Code of the Russian Federation. The procedure for calculating and paying is governed by the provisions of Chapter 28 of the Tax Code of the Russian Federation and legislative acts of the constituent entities of the Russian Federation. By order of the Ministry of Taxes and Duties of Russia dated April 9, 2003 No. BG-3-21 / 177, Methodological Recommendations for the Application of Chapter 28 "Transport Tax" were approved, which are of an explanatory nature.

Transport tax in accordance with article 14 of part one of the Code is regional tax, obligatory for payment on the territory of the constituent entity of the Russian Federation, on the territory of which it was introduced by the law of the corresponding constituent entity of the Russian Federation.

On the territory of the Krasnodar Territory, the transport tax was introduced from January 1, 2003 by the Law of the Krasnodar Territory dated 05.11.2002 No. 550-KZ "On transport tax" (with amendments and additions).

Taxpayers are persons on whom, in accordance with the legislation of the Russian Federation, vehicles are registered that are recognized as an object of taxation. If a vehicle registered to an individual is transferred to him on the basis of a power of attorney for the right to own and dispose of a vehicle before the publication of the law on transport tax (before August 1, 2002), then the payer is the person indicated in the power of attorney.

Object of taxation.
Taxpayers, as well as specific elements of taxation, such as the object of taxation, tax base, tax period, base tax rates and the procedure for calculating tax are established directly by Chapter 28 of the Code.

When determining the objects of taxation, one should be guided by Article 358 of the Code, Methodical recommendations on the application of chapter 28 "Transport tax" of the Code, approved by order of the Ministry of Taxes and Duties of Russia dated 09.04.2003 No. BG-3-21 / 177, as well as others regulatory documents reflecting the position of the Ministry of Finance on specific issues.

The concept of "vehicle" for the purposes of applying chapter 28 of the Code is defined by article 358 of the Code. According to this article, vehicles are understood, in particular, cars, motorcycles, motor scooters, buses and other self-propelled vehicles, and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, snowmobiles, motor boats , jet skis, non-self-propelled (towed ships) and other water and air vehicles.

On the basis of Article 356 of the Code, the regional law specifies the remaining elements of the transport tax: tax rates, the procedure and terms for its payment, forms tax reporting as well as benefits.

Since January 1, 2004, the Law of the Krasnodar Territory dated November 26, 2003 No. 639-KZ "On the transport tax on the territory of the Krasnodar Territory" has been in effect. By the Law of the Krasnodar Territory of 03.11.2004 No. 785-KZ, from January 1, 2005, amendments were made to it in terms of approving rates for cars, the procedure for determining advance payments for organizations and specifying benefits for selected categories individuals.

The tax base is determined:

1) in relation to vehicles with engines - as engine power in horsepower;

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

3) in relation to other water and air vehicles - as a unit of a vehicle.

The tax period is a year.

Tax rates are established by the laws of the constituent entities of the Russian Federation, depending on engine power or gross tonnage of vehicles, category of vehicles per 1 hp. engine power, one register ton or vehicle unit. Tax rates can be increased or decreased by the laws of the constituent entities of the Russian Federation by no more than 5 times in comparison with the rates established by federal legislation. The rates established by federal law are given in Art. 361 of the Tax Code of the Russian Federation, for example:

Passenger car with engine power up to 100 hp. - 5 rubles, over 100 hp. up to 150 hp - 7 rubles. etc.;

Trucks with engine power up to 100 HP - 5 rubles, over 100 hp. up to 150 hp - 8 rubles. etc.;

Snowmobiles, snowmobiles with engine power up to 50 hp. - 5 rubles, over 50 hp. - 10 rubles;

Non-self-propelled vessels - from each gross tonnage tonne - 20 rubles;

Airplanes, helicopters and other aircrafts - 25 rubles. with every horsepower;

Other water and air vehicles without an engine - 200 rubles. from a vehicle unit.

In accordance with the Law of the Krasnodar Territory of November 26, 2003 No. 639-KZ "On transport tax on the territory of the Krasnodar Territory" as amended on 03.11.2004, from January 1, 2005, the transport tax rates per one horsepower of a passenger car engine are established in the following sizes:

The specified rates should be applied for calculating the advance payments of transport tax to individuals for 2005.

With regard to organizations, Law No. 639-KZ determines that the annual amount of the advance payment is set equal to the amount of transport tax calculated for the previous tax period, in accordance with tax return... The timing of advance payments (no later than April 15 and October 15 of the current tax period) and their size (one second each annual amount advance payment) remain unchanged.

Procedure for calculating tax... Taxpayers, who are organizations, calculate the tax on their own. The amount of tax payable by individuals is calculated by the tax authorities on the basis of information from the authorities that register vehicles on the territory of the Russian Federation. The tax amount is calculated for each vehicle as the product of the corresponding tax base and tax rate. If a vehicle is registered or deregistered during the tax period, then the tax amount is calculated taking into account the coefficient determined as the ratio of the number of full months during which this vehicle was registered with the taxpayer to the number of months in the tax period (12 months). In this case, the month of registration, as well as the month of removal of the vehicle from registration, are accepted for a full month. For instance, a car registered with the traffic police on January 20, 2004, and deregistered in connection with the sale on December 5, 2004. In this case, the tax will be calculated as for the full tax period, i.e. taking into account the coefficient equal to 1.

If during the tax period the power of the vehicle has changed (for example, replacement of the engine), then the tax is calculated taking into account the changes and the month of such change. Let's take an example of the procedure for calculating the transport tax.

The vehicle has a power of 150 hp. On May 5, 2004, the taxpayer replaced and registered the engine. The engine power was 180 hp. The law of a constituent entity of the Russian Federation establishes a transport tax rate for this category of vehicle of 50 rubles. for 1 hp In this case, the amount of transport tax for 2004 will be 8,500 rubles:

[(150 hp x 4 months) + (180 hp x 8 months): 12] x 50 rubles.

Tax is not calculated on vehicles that are on the wanted list if there are supporting documents. Upon their return to the owner, the tax is calculated taking into account the number of months during which the vehicle was in the possession of the taxpayer.

In accordance with Law No. 639-KZ, no benefits are provided for taxpayers - organizations.

According to paragraph 1 of Article 3 of Law No. 639-KZ, the following categories of citizens are exempt from paying transport tax:

Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor, full holders of the Orders of Glory, Labor Glory, Heroes of Labor of the Kuban;

veterans of the Great Patriotic War, persons exposed to radiation as a result of the Chernobyl disaster, nuclear tests at the Semipalatinsk test site, an accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River, disabled people of I and II groups in passenger cars with an engine power of up to 100 horsepower inclusive, motorcycles and scooters in relation to one units of the vehicle from the number registered for the given owner, having the highest power.

Pensioners who have reached the age of 55 (women) and 60 years (men) pay transport tax on passenger cars, motorcycles and motor scooters in respect of one unit of the vehicle registered to the given owner, which has the highest engine power, calculated on the basis of the rate constituting 50 percent of the relevant rate specified in Article 2 of this Law. For the rest of the vehicles registered for this owner who is a pensioner, the corresponding rates of transport tax established by Article 2 of this Law are applied.

The tax is paid at the location of the vehicles in the manner and terms established by the laws of the constituent entities of the Russian Federation. Legislative acts constituent entities of the Russian Federation may establish advance payments for payers - legal entities. Their amount can be determined, for example, in the amount of ¼ of the amount of payment for the tax period. This will ensure regular admissions to regional budget and evenly distribute tax burden during the tax period. Organizations submit a tax return to the tax authority at the location of vehicles.

TASK

Determine the amount of VAT paid by the organization in Federal budget for the tax period (quarter).

It is known:

1. The cost of goods sold, calculated at the transaction price in accordance with Art. 40. Tax Code of the Russian Federation - 3,540,000 rubles. (VAT included). 2. The amount received for sold goods as financial aid- 472 00 rubles.

3. The amount of a commercial loan is 60,000 rubles.

4. Interest paid on a commodity loan for the tax period -8%, the refinancing rate of the Central Bank of Russia is 13%.

5. Amounts of penalties received for violation of contractual obligations to pay for goods –1,180 rubles.

6. The VAT rate is 18%.

7. The amount of VAT paid by the organization to suppliers of goods and for the provision of services - 300,000 rubles.

SOLUTION

Accrued:

3 540 000: 1,18 * 18% = 540 000

60 000: 1,18 * 18% = 9 152

60 000 * 13% : 365 * 91 = 1944

60 000 * 8% : 365 * 91 = 1197

(1944-1197) *18% = 134

1 180: 1,18 * 18% = 180

540,000 + 9152 + 134 = 549,466 total accrued

300,000 credited

249 466 accrued to be paid to the budget

TEST PROBLEMS

3.1. Expenses not taken into account for profit tax purposes:

a) dividends accrued by the taxpayer;

b) court costs and arbitration fees;

c) contributions to the authorized capital;

d) expenses in the form of the value of the property transferred free of charge;

e) bonuses paid from special purpose funds.

3.2. By single tax on imputed income:

A) tax period - calendar year;

B) tax rate - 6%;

C) tax period - month;

d) tax rate - 15%

E) the object of taxation is income;

f) tax period - quarter;

g) the object of taxation is other income.

LIST OF USED LITERATURE

Constitution of the Russian Federation, adopted by popular vote on December 12, 1993 // Russian newspaper... 1993.25 Dec.


Tax Code of the Russian Federation (Part One) of July 31, 1998 // SZ RF. 1998. No. 31. Art. 3824. (as amended by FZ of 22.07.2005 N 119-FZ)

Chapter 28. Transport tax

Section 356. General Provisions

The transport tax is established and enforced in accordance with the Tax Code of the Russian Federation and 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 introducing a tax, the legislative bodies of a constituent entity of the Russian Federation determine the tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms for its payment, tax benefits and the grounds for their use.

Section 357. Taxpayers

Persons on whom registered vehicles recognized as an object of taxation.

for vehicles registered to individuals transferred by them on the base of the power of attorney, the taxpayer is person named in power of attorney(the persons on whom the vehicles are registered notify the tax authority about the transfer of vehicles by power of attorney).

Section 358. Object of taxation

Object of taxation admit:

cars, buses;

motorcycles, scooters;

self-propelled machines and mechanisms on pneumatic and caterpillar tracks;

airplanes, helicopters;

motor ships, yachts, sailing ships, boats;

snowmobiles, snowmobiles, motor boats, jet skis;

non-self-propelled (towed vessels);

other water and air vehicles registered in accordance with the established procedure.

Are not subject to taxation:

rowboats (motor boats with an engine power not exceeding 5 hp);

passenger cars equipped for use by people with disabilities (light vehicles with an engine power of up to 100 hp, obtained through social welfare agencies);

fishing sea and river vessels;

passenger and cargo sea, river and aircraft, the main activity of which is the implementation of passenger and cargo transportation;

tractors, self-propelled harvesters of all brands, special vehicles (milk trucks, livestock trucks, etc.) registered with agricultural producers and used for agricultural work;

vehicles belonging to federal executive bodies, where military or equivalent service is provided;

vehicles that are on the wanted list (subject to confirmation of the fact of their theft by a document issued by the authorized body);

air ambulance and medical service aircraft and helicopters;

ships registered in the Russian International Register of Ships.

Section 359. The tax base

The tax base determined:

for vehicles with engines - as vehicle engine horsepower;

in relation to waterborne non-self-propelled vehicles for which the gross tonnage is determined - as gross tonnage in gross tonnage;

in relation to water and air vehicles - as vehicle unit.

The tax base is determined separately for each vehicle.

Section 360. Taxable period. Reporting period

The tax period is recognized calendar year.

Reporting periods for payers-organizations are recognized as first quarter, second quarter, third quarter(the legislative bodies of the constituent entities of the Russian Federation have the right not to establish reporting periods).

Section 361. Tax rates

Tax rates are set depending on engine power(jet engine thrust or gross tonnage, vehicle category) per horsepower engine power (one kilogram of jet engine thrust, one register ton or vehicle unit).

Betting can be increased (decreased) the laws of the constituent entities of the Russian Federation, but no more than 5 times.

Establishment is allowed differentiated tax rates for each category of vehicles, as well as taking into account their MTP.

Section 362. The procedure for calculating the amount of tax and the amount of advance tax payments

Taxpayers-organizations, calculate the amount of tax (advance payment) on one's own.

Tax amount payable individuals, calculated tax authorities on the basis of information submitted to the tax authorities by the bodies that carry out the state registration of vehicles.

The tax payable to the budget is calculated in respect of each vehicle.

Tax amount payable taxpayer organizations, is defined as the difference between the calculated amount of tax and the amounts of advance payments (at the end of each reporting period in the amount of one fourth of the product of the corresponding tax base and tax rate).

In the case of registration of a vehicle (deregistration), the calculation of the amount of tax (advance payment) is made taking into account the coefficient:

full months of ownership

K = _____________________________________

number of calendar months in the period

The month of registration (withdrawal) of the vehicle is taken as full month.

In case of registration (withdrawal) of a vehicle within a calendar month, the specified month is taken as a full month.

Bodies carrying out state registration of vehicles, are obliged to report to tax authorities on vehicles registered (deregistered), as well as on the persons on which they are registered, within 10 days after their registration (deregistration) as on December 31 of the past calendar year until February 1 the current calendar year, as well as any related changes that have occurred in the previous calendar year.

When establishing a tax, the legislative body of a constituent entity of the Russian Federation has the right to provide for certain categories of taxpayers the right not to calculate or pay advance payments.

Section 363. Procedure and terms for payment of tax and advance tax payments

Tax (advance payments) are paid by taxpayers at the location of vehicles in the manner and terms established by the laws of the constituent entities of the Russian Federation.

At the same time, the deadline for payment of tax for taxpayers-organizations cannot be set earlier than the deadline provided for by the Tax Code of the Russian Federation.

During the tax period, taxpayers-organizations pay advance payments. At the end of the tax period, they pay the tax amount.

Taxpayers - individuals, pay transport tax on the basis of a tax notification sent by the tax authority.

Article 363.1. Tax return

Taxpayers-organizations, upon the expiration of the tax period, submit to the tax authority at the location of the vehicles a tax return on tax no later than February 1 the year following the expired tax period.

Taxpayers-organizations paying advance payments during the tax period, after the expiration of each reporting period, submit to the tax authority a tax calculation for advance payments no later than the last day of the month following the expired reporting period.