Transport tax for businesses. How is car tax calculated? Calculation of transport tax for less than a month of ownership

If you or your company owns vehicle, according to the laws in force in the Russian Federation, are obliged to pay transport tax. Typically, payment 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 a company. All vehicle owners are required to pay transport tax in accordance with (hereinafter - the Tax Code of the Russian Federation).

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 an engine up to 5 hp. with.;
• 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 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 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 in an accounting statement.

In some regions, it is 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 clause 1 of Article 2 of the Law of the Moscow Region of November 16, 2002, No. 129/2002-OZ, enterprises are required 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 ¼ annual amount tax, in accordance with clause 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 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 paragraph 1 of Article 361 of the Tax Code of the Russian Federation. On their basis, in the regions, the authorities 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

How to calculate transport tax advances

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 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 ​​less than 50 kopecks are discarded, and values ​​of 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 that you owned the vehicle, that is, when it was registered with you. This is important when calculating vehicle 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 has been damaged in an accident, cannot be restored, is written off 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 Federal Tax Service Inspectorate. 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 car Mazda 3 MPS (registration plate - X657EN177, VIN GAIZZZ6AEEL077567). Machine power - 250 hp. with. It was registered in the company in May 2015. Therefore, in 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. with. Tax on Mazda 3MPS car for 2015 was:

250 l. with. x 25 rubles / liter with. x 1 x 0.6667 = 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 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 the procedure and terms for payment of transport tax and advance payments for enterprises. 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 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 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 must 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 last 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 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 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.

From the faithful calculation of transport tax for 2016 the year depends not only on the correct filling of the declaration on this tax by organizations, but also on the need to submit a "revision", pay extra tax and, possibly, - penalty interest with a fine. We will tell you how to avoid this.

Individuals and individual entrepreneurs

Ordinary people - owners of vehicles, as well as individual entrepreneurs, calculation of transport tax according to declaration do not, because on the basis of paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, this report is not filled out or submitted. The tax authorities themselves calculate the transport tax payable for them on the basis of data from the traffic police.

As for businessmen, they are fully subject to the rules of reporting and payment of transport tax, which apply to ordinary individuals. Even if the merchant uses the vehicle to make a profit.

Thus, for these categories of persons calculation of the transport tax declaration for 2016 the year replaces the notification from the IFTS for its payment.

However, individuals and individual entrepreneurs have the opportunity to check whether the inspectorate has calculated the transport tax correctly. This will help a special service on the official website of the Federal Tax Service of Russia - calculator for calculating transport tax for 2016 year and other periods:

First, the organization makes the calculations in Sections 2 for each of its vehicles, and then transfers the data to Section 1 to calculate the total tax. Moreover, for calculating the transport tax rate for 2016 the year (line 140) is taken from the regional law on this tax at the location of the vehicle.

You don't need to go far: on the official website of the Federal Tax Service there is a special service that will help you find the right law.

V general view formula for calculating transport tax for 2016 the year looks like this:

Tax (rub.) = The tax base(usually in hp) × Rate (RUB) × (Full months of ownership / 12) × Multiplier

Let us give example of calculating transport tax by a legal entity for 2016 year.

EXAMPLE

On March 10, 2016, a ZIL 432930 truck was registered at Guru LLC. tax accounting-G. Moscow. According to the Law of Moscow dated 09.07.2008 No. 33 "On Transport Tax", the company is not entitled to any benefits and exemptions for this type of transport.

The tax base for the truck is 136 hp. The rate under Moscow law is 26 rubles. for every horsepower. The number of full months the company owned this vehicle in 2016 is 10 (January and February are excluded).

Truck Ownership Ratio 2016:

CV = 10 months : 12 months = 0.8333.

The calculated tax will be:

136 h.p. × 26 rubles. × 0.8333 ≈ RUB 2947

Advance payments for 2016 should have been as follows:

I quarter: 136 hp × 26 rubles. × 1/4 = 884.

However, the number of months of ownership this quarter:

1: 3 = 0,3333.

Therefore: 884 × 0.3333 ≈ 295 rubles.

II quarter: 136 hp × 26 rubles. × 1/4 = 884 rubles.

III quarter: 136 hp × 26 rubles. × 1/4 = 884 rubles.

As a result, the amount of transport tax payable for 2016 will be:

2947 - (295 + 884 + 884) = 884 rubles. (p. 030).

As you can see, in any an example of calculating transport tax for 2016 year it is necessary to take into account additional indicators that affect the total amount of transport tax. In particular, these are:

• how many years have passed since the year of issue (the tax rate may depend on this);
• number of full months of ownership;
• share in the right to the vehicle;
• ownership ratio (Kw): the number of full months is divided by 12;
• multiplying coefficient (Kp): follow clause 2 of Art. 362 of the Tax Code of the Russian Federation;
• established by regional law tax incentives and the time of their use;
• tax deduction for payment to the "Platon" system.

Transport tax for legal entities 2018–2019 is still paid for each vehicle registered to the organization (hereinafter - the vehicle). How to calculate transport tax correctly? What are the deadlines for paying taxes and advances? When to submit a vehicle tax return? Do I need to submit a settlement for advances? Know the answers to these and other questions from our material.

Features of transport tax for legal entities

Transport tax for legal entities, as well as for individuals, is calculated using a simple formula:

Tax base × tax rate.

In addition, decreasing / increasing coefficients can also be added to this formula, and the tax rate in the region can be reduced or increased in relation to the base values ​​specified in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation. But the tax rates established in the subjects of the federation cannot differ from the base ones by more than 10 times - such a limitation is indicated in paragraph 2 of Art. 361 of the Tax Code of the Russian Federation.

For expensive cars, the cost of which exceeds 3 million rubles, a multiplying coefficient is applied. This coefficient can be found in clause 2 of Art. 362 of the Tax Code of the Russian Federation. Its value depends not only on the cost of the car, but also on the period of its use after release. Prices for luxury cars are updated annually and are available for acquaintance with them on the official website of the Ministry of Industry and Trade.

In accordance with paragraph 5 of Art. 83 of the Tax Code of the Russian Federation, the place of registration of the taxpayer is considered to be the place for submitting declarations and paying transport tax in respect of motor vehicles and air vehicles.

Legal entity taxpayers, in contrast to individuals, must independently calculate the tax and report on it to the IFTS by filing declarations. Transport tax returns must be filed no later than 1 business day in February of the year following the reporting year. If a decision is made in the region to pay advance payments, then such payments are paid quarterly during the year, but settlements on them are not submitted to the IFTS. The amounts of advances are taken into account when determining the amount of tax payable at the end of the tax period.

Changes 2018-2019 on transport tax for legal entities

Per last years the procedure for calculating the transport tax has been amended:

• From 01.10.2018, the list of expensive cars has been updated. Cars are regrouped depending on the year of manufacture and the price. Advances for 2018, calculated on the basis of the previous version of the list, must be recalculated and the arrears must be paid in case of an increase in the amount. If there is an overpayment, it can be set off or returned.
• The declaration form has been changed. It should be applied from the reporting for 2017.
• The differentiation of the multiplying coefficient for passenger cars costing from 3 to 5 million rubles has been canceled. From 03.08.2018, amendments to clause 2 of article 362 of the Tax Code of the Russian Federation came into effect, which established a coefficient of 1.1% for all cars of this price category. Let us recall earlier the value of the coefficient depended on the year of manufacture of the car: less than 12 months ago, the coefficient was 1.5%, from 1 to 2 years - 1.3%, from 2 to 3 years - 1.1%.
• The procedure for calculating the ownership ratio in the reporting (tax) period has been clarified, according to which this ratio for the arrival (disposal) of the vehicle in this period is determined as the ratio of the number of full months of ownership to the total number of months in the corresponding period. The full month is taken as the month in which the vehicle was purchased before the 15th day or dropped out after the 15th (clause 3 of article 362 of the Tax Code of the Russian Federation).
• Rules have been established that the list of expensive cars is applicable only to the period in which it is posted on the website of the Ministry of Industry and Trade before March 1 (clause 2 of article 362 of the Tax Code of the Russian Federation), i.e., with a change in this list, the tax for previous years cannot be recalculated necessary.

• For the transport tax charged on heavy vehicles for 2016-2018, a deduction is applied in the amount of the payment for the damage caused to the roads by these vehicles paid for the corresponding period (clause 2 of article 362 of the Tax Code of the Russian Federation). This deduction can reduce the tax on heavy goods to zero.
• Transport tax rates are periodically adjusted by regional laws.

• Other changes.

You will find a table of changes in transport tax in this.

Term of payment of transport tax for legal entities

The deadlines for the payment of both the transport tax itself and the advance payments (if the decision to pay them is made in the region) are established by the legislative bodies of the constituent entities of the federation. However, the due date for payment of tax based on the results of the year cannot be set earlier than February 1 of the year following the reporting year (clause 1 of article 362 of the Tax Code of the Russian Federation).

The amount of the quarterly advance is ¼ of the tax calculated for the year (clause 2.1 of article 362 of the Tax Code of the Russian Federation). The amount of transport tax payable at the end of the current tax period is determined as the difference between the specified in tax return the amount and total value of previously paid advances (paragraph 2, clause 2, article 362 of the Tax Code of the Russian Federation).

The establishment of payment of advance payments for the regions is not obligatory (clause 3 of article 360 ​​of the Tax Code of the Russian Federation). If advances are not established, then legal entities must pay the entire amount of tax immediately in the full amount accrued for the year, in statutory region term.

Outcomes

Legal entities - owners of vehicles registered with the registration authorities must pay transport tax. It is not paid only in relation to transport, which is mentioned in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation.

Taxpayers-legal entities should calculate the amount of tax on their own. The results of these calculations are annually drawn up in the form of a tax return filed with the IFTS before February 1 of the year following the reporting year. The declaration is submitted to the IFTS where the taxpayer is registered (this statement is true for the owners of the vehicle specified in subparagraph 2 of paragraph 5 of article 83 of the Tax Code of the Russian Federation).

Organizations must pay transport tax in advance, unless another method of paying the tax is specified in regional legislation. Advance payments are paid quarterly at the end of the next quarter. In this case, the final amount of transport tax to be paid after February 1 of the year following the reporting year is determined as the difference between the tax calculated for the year and the amounts of advances paid for this taxable period.

Transport tax must be paid by all car owners, both individuals and legal entities. This article will focus on organizations. You will be able to find out how the legal transport tax is paid. by persons, how it is calculated and charged, in what time frame it is paid, and much more.

Transport tax in 2016-2017 for legal entities

First of all, it is necessary to consider the features of the transport tax for legal entities:

1. There are reporting periods. They are recognized as the first, second and third quarters. At the end of each reporting period, organizations are required to make advance payments. For each reporting period, take tax reporting not necessary. This should be done only at the end of the year.

In some regions, the legislation does not establish reporting periods at all, and, therefore, the obligation to pay advances.

1. The procedure for calculating the amount of tax. Companies must calculate the total amount of tax and advances completely independently, while employees do it for individuals. tax service... The formula for calculating transport tax in 2016 can be found in.
2. Payment procedure. Transport tax for organizations involves payment in one of two ways:

• By making an advance payment;
• One-time payment without advances.

If advance payments are established by law, they must be paid every quarter. Their size is one fourth of the annual amount. Payment is made within the terms established by the legislation of the region.

When the tax period ends, the companies that paid the advances must pay the remaining amount. If the legislation does not provide for advance payments, the full amount is paid at the end of the tax period.

For more information on paying advance transport tax payments, see.

1. Reporting on the calculation of transport tax. Legal entities, unlike individuals, must submit tax reports. When the tax period expires (but not later than the first of February of the next year), companies must submit a declaration to the tax office.
2. Privileges. It is obvious that for individuals and legal entities are provided different kinds benefits. For legal entities, such benefits as for budgetary or government organizations may be provided.

How transport tax is calculated for legal entities

As mentioned above, legal entities must calculate the transport tax on their own. They should do this according to the following formula:

TH = CH * NB * NP.

• СН - tax rate, set depending on the capacity of the transport;
• NB is the tax base, determined by the capacity or other characteristic of the transport;
• NP - tax period.

However, the regional government can set increasing or decreasing rates that will change the final tax amount. Increasing coefficients may depend on the price of the car, its age, and the category of the vehicle user. Reducing coefficients can be set for privileged categories of car owners.

Transport tax accounting

All organizations must keep a record of the taxes paid. All transactions with transport tax are reflected on the account "calculations for taxes and fees" (68). The correspondent account will directly depend on the way of using the transport. Accounting transactions can be as follows:

• D20, 23, 25, 91.2 - K68 - tax accrual;
• D68 - K51 - payment of tax.

The tax amounts must be included in the costs of the main activities of the company.

For the purpose of taxing income, the amount of tax on transport is attributed to the quarter in which they were either charged or paid. It must be remembered that for tax accounting purposes, all transport tax expenses must be documented. Supporting documents can be an accountant's certificate, an advance calculation, a tax register and others. The tax can be taken into account only for the transport that was used to extract commercial benefits.

Simplified organizations can only consider transport tax as an expense when they are at an income-expense site. If the company is on UTII, you do not need to take into account the amount of taxes on transport.

Transport tax reporting

Despite the fact that legal entities must make advance payments three times a year, they must submit reports only once a year. The due date for the tax return is the first of February of the year following the tax period.

Entrepreneurs and ordinary citizens do not need to submit tax reports, since all calculations are made for them by employees tax office.

You can learn more about the deadlines for submitting the transport tax return from.

Payment of tax

Organizations must transfer prepayments to the budget within thirty days after the end of the next reporting period. The date when the tax is credited to the budget will be the day when the required payment documents were transferred to the credit institution.

Payment terms total amount tax is established by regional legislation. In most cases, this is February and March of the year that follows the reporting year.

Responsibility for non-payment

If the organization does not pay taxes, it will have to incur the following penalties:

1. An extraordinary check by the tax inspectorate.
2. Accrual of a penalty on the unpaid amount (in the amount of 1/300 of the refinancing rate for each overdue day).
3. Fines for non-payment of taxes.
4. Referral of the case to the court for compulsory debt cancellation.
5. Withholding of debt from the income of the taxpayer forcibly.
6. Arresting property of a tax evader.

If an organization deliberately provides inaccurate information in the reporting, or evades taxes, authorized employees, such as the company manager and chief accountant, will have to face administrative or even criminal penalties.

The statute of limitations for transport tax is three years. In this regard, if the tax inspectorate has filed an application for debt collection, the statute of limitations of which is more than three years, you must go to court.

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 of 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?

Tax is paid on horsepower 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 more than three million rubles, then a multiplying coefficient is added. There are four calculation options in total:

• the tax rate on the immediately purchased car is multiplied by the amount of horsepower;
• 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 coefficient;
• if the time of owning 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 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 the financing of this process is carried out at the expense of tax payments vehicle owners. Subjects budget Russian Federation fully replenished through payments the following types taxes:

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

The Code clearly states what a particular type of tax is spent on. Simply put, those cash, which are paid by vehicle owners, are aimed at 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 noticeable in large cities of the country - for example, St. Petersburg and Moscow.

When to pay tax

According to Tax Code RF, 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 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 amount, 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 vehicle's environmental class.

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 privately, 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.