As indicated in certain articles of the Tax Code of the Russian Federation, individuals and legal entities that own vehicles must pay the transport tax in the prescribed manner and in accordance with the payment deadlines.
Many motorists ask the following question: “How to calculate the tax on a car yourself, in order to know in advance how much you have to pay?” Let's look at the essence of this problem:
1. It is necessary to determine who will pay the tax on cars.
Individuals pay tax if the vehicle is registered with the traffic police. A legal entity pays a car tax only if it is the owner or uses it on the basis of a power of attorney.
Owners of a vehicle engaged in the carriage of passengers or freight are exempt from tax. By the way, an addendum to the Tax Code of the Russian Federation has recently been adopted, according to which people participating in the preparations for the 2014 Olympic Games in Sochi do not pay tax on cars.
2. In order to correctly calculate the tax on a car, for starters, the tax base is determined and the tax rate in a particular subject of the Russian Federation is taken into account.
The tax base can be determined individually, for a particular vehicle, based on engine power, which is calculated in horsepower, and is typical for a particular car. The tax base can also be expressed in the number of kilograms of traction or register capacity.
The amount of horsepower for your car can be found in the certificate issued at registration, which each vehicle has or in the TCP.
Important: the tax base should be determined specifically for each vehicle individually.
3. The automobile tax rate is determined independently by one or another constituent entity of the Russian Federation; it may differ from the rate established in the Tax Code by no more than ten times (towards decreasing or increasing).
The authority of a particular region, region or republic, as indicated in paragraph 3 of Art. 361 of the Tax Code, a car tax rate may be legalized, reflecting the number of years that have passed since the release of a vehicle.
When calculating the calendar years, the starting point is January 1 after the release of any vehicle, including the year for which the transport tax is charged.
Knowing the above rules will help to correctly calculate the tax on cars.
4. Now let's talk about how to calculate the tax on cars in numbers? After determining the tax base, we multiply it by the regional tax rate. Calculate the tax on the car is necessary in accordance with the tax period, which is always equal to the calendar year.
As an example: during the whole of 2011, an individual owned a car, the engine power of which is 85 horsepower, in this region the tax rate for a car was 9 rubles. per unit of power, i.e. horsepower. The result is 765 rubles (85x9).
5. Calculate the tax on cars, which during the calendar year was removed or put on the register in the traffic police, is quite simple. To do this, you need to use a time factor that will be equal to the number of full months of maintenance, that is, the period when the car was registered for a particular owner, divided by the number of calendar months.
Article 362, paragraph 3, states that the tax on cars that were removed or registered in the traffic police during the billing period is calculated in total (month of registration + month of car deregistration). If withdrawal occurred within one month, then one month is taken into account.