Automobile taxes in Russia must be paid by the person for whom the vehicle is registered. Such a norm is established by the Tax Code in article number 357 and applies not only to car owners, but also to owners of motorcycles, boats, yachts, motor boats, helicopters, etc.
The ownership of the car is established based on the ownership of the legal or natural person in the car, as evidenced by the
passport of the vehicle issued by the traffic police, or on the basis of an agreement or reference account, which also certifies the right to a car.
How to calculate car tax? To do this, you need to know the engine power in metric or off-system units. Metric is the value in kW, and off-system is horsepower. Convert KW to hp possible by multiplying the kW by 1.35962. These data can be taken from the data sheet or, in the absence thereof, obtained on the basis of an examination conducted on the basis of Article No. 95 of the Tax Code of Russia.
If the tax base is known , you can refer to the table with tax rates (article of the Tax Code number 361), which shows how to calculate the tax on the car. It is set as the minimum and maximum limits for each power range. For example, for a car with 250 (or more) “horses” under the hood, the tax can be from 6 to 150 rubles for each (!) Horsepower. The final rate can be set in each specific subject of our country, based on, inter alia, the category of mechanism, year of manufacture, life, gross tonnage, etc. For example, in Novosibirsk, the transport tax rate for cars with a capacity of more than 250 liters. from. set to the maximum - 150 rubles. for cars under the age of 5 years. And the same facilities with a service life of more than 10 years are taxed at a rate half as much.
Almost every car owner is interested in how to calculate a car tax if it was bought, for example, in the middle of the year. The tax in each case is calculated based on the number of months during which the car was owned. At the same time, the month of removal of the vehicle from registration and production is accepted for the whole month.
The methodology of how to calculate the tax on the car, should to a greater extent worry legal entities that calculate and pay the tax themselves, including using the method of advance payments. An individual receives a notification from tax structures stating which vehicles were registered for him at the beginning of the year (January 1) and at what time tax amounts must be paid.
Taxes on cars in Russia are not the most burdensome. In the USA, its amount is charged not at a time, but in the form of inclusions in the price of fuel. Most of the tax (16-55 cents) remains in each state, and the federal authorities take about 2.5 cents. It is believed that the owner of a car that has traveled about 10,000 km, with a fuel consumption of 10 liters per 100 kilometers, will pay about $ 120 of a tax similar to our transport. If the car consumes 20 liters per 100 km, then the collection will be twice as much ($ 240 per year).