150 liter vehicle tax from. - calculation formula and payment deadlines

When people choose a car to buy, they evaluate the make, model, features of the chassis, cost, as well as many other vehicle parameters (hereinafter referred to as the TS). Much attention is paid to engine power. True, the last parameter matters not only from the point of view of the dynamics of the car, but also from the point of view of calculating the automobile tax on this vehicle.

About how the amount of tax on motor vehicles changes from changes in engine power, it is written in detail in this article. The article will give answers to various questions of motorists. For example, will the transport tax be abolished?

Introduction

If a car or other vehicle has an owner in the form of a legal or natural person, and is also registered in the country, then it must be taxed. The size of the tax and the procedure for its calculation are established both by federal laws and regional.

You can get acquainted with the concept of “transport tax” in art. 356 of the Tax Code of the Russian Federation. This type of tax must be paid by car owners every year, and its size is regulated by special interest rates.

Within the boundaries established by the Tax Code of the Russian Federation, state entities independently determine how much, how and when to levy a motor tax. They also have the right to provide various categories of citizens with benefits on payment of fees to the treasury.

For example, the authorities of a subject of the Federation have the right to increase the transport tax, but its amount should not exceed ten times the amount established by the federal authorities initially.

Will the transport tax be abolished? It is unlikely, but local authorities have the right to completely cancel the transport log (for low-power vehicles), and at present, the governing bodies of some regions of Russia are ready to nullify the transport tax for hybrid and electric cars.

Tax amount

If you know on the basis of what parameters the transport tax is calculated, you can choose the most economical car:

• Firstly, this type of tax depends on the territory of which subject of the country the state agency registering the vehicle is located in. As already noted above, the size of the tax on transport in one region of the country can differ greatly from that in another subject of the Russian Federation.
• Secondly, the transport tax is calculated based on the category to which the vehicle belongs (truck, passenger car or self-propelled).
• Thirdly, the calculation necessarily takes into account the power of the propulsion unit of the vehicle. The higher it is, the correspondingly higher is the size of the annual payment to the treasury.
• Fourthly, the size of the tax on transport depends on the period of production of the car, as well as on the period of its operation.
• Fifth, the amount of tax is affected by the period during which the vehicle is owned by a person.

During the initial registration, only three operating periods are taken into account, namely:

• brand new cars;
• cars that have been used for less than 8 years;
• cars that are operated for more than 8 years.

Types of vehicles taxable

Transport tax is calculated only for those vehicles that have been registered in the manner prescribed by the law of the Russian Federation. Such machines can be found in the first paragraph of Article 358 of the Tax Code.

Vehicles for which you have to pay tax:

• mechanical trackless engines operating on internal combustion engines;
• air, which for work requires a device that provides power traction;
• flying, with a lifting structure (for example, helicopters);
• sea ​​and river (like yachts and boats, motor ships and liners);
• jet skis;
• motor boats;
• towed vehicles (trolleys, floating platforms);
• snowmobiles;
• Moto sled.

Terminology

Legal practice shows that the term “transport tax”, despite its definition by the legislation of the Russian Federation, can be interpreted in three different ways. The standard interpretation states that the transport tax is the payment established by the regional authorities in respect of vehicles with an engine, or shipping units with a sail, for individuals and legal entities.

The second interpretation of the concept describes the term as a mandatory tax charge that applies to all categories of vehicles without exception, which are officially registered in the territory of a particular region of the Russian Federation, depending on the power of the vehicle engine.

The final interpretation of the term represents transport tax as the amount that citizens annually pay in favor of the state for the vehicles they own.

The dependence of the amount of tax on engine power

There are many options for classifying a car. Someone divides cars by engine type, someone - by type of drive, someone - by engine size. The main classification is based on the power of the propulsion unit. It should be borne in mind that power can be expressed in different units.

For example, in European countries, motor power is usually measured in kilowatts - this is the standard unit of measurement for this parameter in the region. Somewhere power is calculated in horsepower. There is a universal way to convert one unit of measure to another: to convert kilowatts to l. from. and for converting l. from. In kilowatts, certain proportionality coefficients are provided, by which it is necessary to multiply the calculated power value.

In the Russian Federation, the standard unit for measuring engine power is horsepower. 1 horsepower is approximately equal to 735.5 watts. Therefore, 1 W is equal to 0.0014 liters. from.

The most popular cars in the world are engines with an engine power of approximately 150 liters. s., or 110.3 kW. Why is this so? Because these vehicles, as has developed historically, combine both accessibility and a high level of comfort and capacity. In this case, cars with engines of 150 liters. from. fall into two categories:

• cars of average cost;
• premium cars.

Both of them are dynamic, convenient, comfortable, and generally meet all the requirements that consumers place on them.

Examples of cars with engines of 150 liters. from.:

• Toyota Model RAV4.
• Citroen Model C3 Aircross.
• Opel Vectra.
• Nissan Qashqai.

Tax on cars with an engine power of 150 liters. from.

The size of the tax on vehicles charged for a car of 150 horsepower, is calculated as the product of the tax rate established in accordance with the recommendations of the federal norm by the power of the propulsion unit, measured in horsepower.

It turns out that nevertheless, the main parameter that affects the size of the tax rate is the power of the motor of the machine.

The regional tax rate on the car is 150 liters. from. depends on the social parameters of the region, for example, on:

• the level of average salary in a given state entity;
• the level of average income of citizens in a particular region of the subject;
• purchasing power of citizens.

If the vehicle engine power does not exceed 70 horsepower, then the authorities of a state entity have the right to reduce the tax rate or completely abolish it for this category of vehicle.

What a tax of 150 liters. from. paid in different subjects of the state?

Next, a table will be presented that contains tax rates for cars with an engine power of 150 horsepower for various regions of the country.

True, the tax may change. In 2019, the tax on the car is 150 liters. from. may increase due to a general increase in prices in the country due to an increase in value added tax from 18% to 20%.

Tax calculation

The legislation of the Russian Federation has fixed a general scheme according to which the tax on transport is calculated in various regions of the country. At the same time, the authorities of the region of the Russian Federation, again, within the framework of federal legislation, themselves establish the procedure for calculating the payment of tax for vehicles owned by someone else. Moreover, the frequency of tax collection is strictly fixed - 1 time per year.

Once again, it is worth recalling that the regions have the right to differentiate the amount of tax on cars 150 liters. from. depending on the area where it is charged, and on the social situation in the subject of the Federation.

When calculating, such indicators as:

• engine power;
• total car capacity;
• engine thrust;
• register ton of the car.

Since the calculation also takes into account the lifetime of the vehicle, it is worth mentioning that only full months are taken into account. Days and weeks are not counted. This is done to simplify all bureaucratic procedures associated with the calculation of automobile tax.

There is an extended formula for calculating the transport tax, which takes into account not only the tax base and tax rate, but also various additional parameters. The formula is as follows:

• H = B * C * DS * K _c * K _d - (L ₁ + L ₂ + L ₃ + P).

Below will be described in detail the values ​​used in this formula.

• N is the amount of transport tax.
• B - tax base for cars of various categories. It depends on engine power.
• C is the tax rate. This parameter depends on the region in which the vehicle is registered.
• DS - the share of the owner in the ownership of the vehicle. If the car has one owner, then this parameter is indicated as 1/1. If there are two owners, then 1/2.
• K _in - age coefficient. It characterizes the period during which the vehicle is owned by this citizen (the number of months is indicated).
• To _d - an additional coefficient, the purpose of which is described in the next section of the article.
• L ₁ -L ₃ - the size of various benefits for the payment of transport tax provided by regional authorities. For example, the transport tax for large families can be significantly reduced.
• P - fee charged from trucks by the Platon system. Actual for vehicles whose mass is more than 12 tons.

High Tax Machines

Since 2015, an increased coefficient has been in effect throughout the territory of the Russian Federation, which is taken into account when calculating tax payments for vehicles for cars whose value exceeds 3,000,000 rubles. What kind of cars belong to the premium class? This information can be found on the website of the Ministry of Industry and Trade of the Russian Federation, where there is a regularly updated list of such cars.

Below is a table that contains additional coefficients for premium cars of different cost.

As can be seen from the data given in the table, the newer and more expensive the car, the higher the tax for it must be paid annually.

2019 innovations

It is worth noting that from January 1, 2019, additional coefficients of 1.3 and 1.5 for individuals are replaced by a coefficient of 1.1. It turns out that the size of the transport tax for new cars of a premium class specifically of this cost will not depend on the age of the cars.

Also, from January 1, the federal privilege for legal entities ceases to apply. Previously, it allowed to reduce the transport tax by the amount of contributions to the Plato system. Now, legal entities will be required to pay both transport tax and deductions to Plato.

Tax for cars with various engines

All of the above information is relevant for engines with a capacity of 150 horsepower. What can be said about motors whose power is more or less than 150 liters. from.? How much, for example, residents of Moscow should pay for each liter. from. depending on the power of the propulsion system? What tax over 150 liters. from.? In other regions, tax rates may vary significantly.

Tax payment

For individuals who own registered vehicles, the amount of car tax is 150 liters. from. calculated by the tax service. The calculation, of course, can be challenged, although it is better to do it in court.

The tax accrual notice is issued in the form of a payment receipt and delivered to the mailbox at the place of registration of the citizen in whose property the vehicle is located.

Pay the received tax of 150 l. from. in various ways. Everything is done for the convenience of citizens. Payment can be made using bank details, which are indicated in the payment receipt sent to the address of the owner.

Pay tax 150 l. from. You can either on the website of public services, pre-registering on this portal and activating an account, or on the website of the Federal Tax Service of Russia.

There are also special terminals for paying for this kind of service, which can also be used. The most popular tax payment method is 150 l. from. among citizens - a bank terminal or cash desk, where, by scanning a bar code, you can quickly transfer the desired amount.

At the same time, legal entities, unlike individuals, independently calculate the amount of tax on transport, and fill out a special declaration for its payment. This document was approved by order of the Federal Tax Service of the Russian Federation of February 20, 2012 under the number MMV-7-11 / 99.

Self-assessment of tax deductions

If there is any doubt about the correctness of tax calculation for a certain vehicle, the amount of payment can be calculated independently. To do this, you can use the special online calculator, which is located on the website of the Federal Tax Service.

Common mistake in calculating tax amount

One of the most common mistakes that both individuals and legal entities make when trying to figure out what tax on a car is 150 liters. s., is an incorrect determination of the period during which the vehicle is owned.

If a car was registered before the 15th day of the reporting month (inclusively) or deregistered after the 15th day, then the month of car registration or deregistration, respectively, is taken for a full month.

Conclusion

From the above it follows that the calculation and payment of transport tax are far from the most complicated bureaucratic processes that citizens of the Russian Federation may face.

There is a simplified formula for self-calculation of transport tax of 150 liters. pp., which takes into account only the tax base and tax rate in a given region of the country, as well as the extended formula, which also takes into account various additional coefficients, benefits and deductions to the Platon system.

Tax on cars for individuals calculated by the Federal Tax Service. Legal entities the amount of any tax (including tax over 150 liters. From.) Independently calculate and draw up its payment in the form of a specific declaration. In order to better understand what the tax on the vehicle is, it is better to refer to article 358 of the Tax Code, the provisions of which will help answer many questions.

It is worth recalling that the authorities of the constituent entities of the country have the right to independently decide how much to charge citizens for owning a vehicle. Moreover, they are not entitled to deviate from the standards established by federal laws. For example, the maximum tax rate in the region cannot differ from the federal by more than 10 times. Of course, the transport tax can be canceled in the region at all. True, only for low-power cars whose engines are weaker than 70 liters. from. Also, regional leaders can provide transport tax benefits for large families.