When buying a car, it is important to pay attention to the technical performance of the vehicle. Indeed, not only speed depends on the amount of horsepower, but also the amount of tax that must be paid annually. Also of great importance is the share of the taxpayer in the right to a vehicle (TS) and a correctly prepared declaration.
Who pays for what?
Payers are enterprises and individuals in which vehicles are registered in the Russian Federation. Individuals must transfer funds to the budget after receiving a notification from the inspection with bank details. Tax authorities calculate the amount of the fee only for individuals. The corresponding obligation lies with entrepreneurs.
The tax to the budget is transferred by the enterprises that own the vehicle, regardless of their tax regime (UTII, UPS). The fee is charged from such vehicles:
- ground modes of transport (cars and motorcycles, buses and scooters, snowmobiles);
- aircraft (helicopters and airplanes, etc.);
- water (yachts and motor ships, sailing vessels and boats, launches and jet skis, towed vessels, etc.).
For each of them, the tax amount is calculated and transferred to the budget, and then a declaration is submitted that indicates the share of the taxpayer in the right to a vehicle (120 line of the declaration).
Not subject to taxation:
- cars for the disabled with a capacity of up to 100 liters. p., which were obtained through social protection bodies;
- tractors, combines, specialized equipment used for the manufacture of agricultural products;
- Wanted vehicles;
- rowing boats with a capacity of less than 5 liters. from.;
- passenger, cargo river, sea and aircraft;
- ambulance aircraft.
Legislation
The transport fee is regional. The procedure for its calculation and payment is regulated by Ch. 28 of the Tax Code. It says that rates and deadlines are set by local authorities. That is, benefits may be provided at the regional level. All entrepreneurs must submit a declaration at the end of the tax period stating the technical characteristics of the vehicle required to calculate the amount of the fee. The taxpayer’s share of the right to a vehicle is legally dependent on the number of co-owners. The calculation of this indicator will be presented in more detail below.
How is tax calculated?
Tax is levied on vehicles equipped with an engine. The calculation depends on horsepower and is carried out according to such data:
- tax rate;
- base for tax calculation;
- tenure of a car (in months per year);
- coefficient for luxury vehicles;
- share of the taxpayer in the right to a vehicle.
What to put on each item will be discussed in detail below.
The tax period is a calendar year. For organizations, reporting periods are provided for quarters. At the end of the year, a declaration must be submitted to the Federal Tax Service. It indicates all the technical specifications and the share of the taxpayer in the right to a vehicle. This indicator causes a lot of questions among payers.
The formula for calculating tax is as follows:
- Tax = C x M - the classic formula.
- Tax = C x M x (K: 12) - if the vehicle was purchased in the current year.
- Tax = C x M x Coefficient - tax amount for luxury cars.
- Tax = C x M x (K: 12) x Ratio - if a luxury car was purchased during the year.
Designations:
- C is the tax rate;
- M - horsepower;
- K - period of car ownership (in months).
Example
Car: Audi A5.
Engine: 240 l / s.
Tenure: 7 months.
Year: 2013.
Ratio: 1.10.
City: Petersburg.
Rate: 75 rubles.
The share of the taxpayer in the right to a vehicle: 1/1.
75 x 240 x 1.1 = 19.8 thousand rubles.
This is how the tax amount is calculated. A car with a gasoline engine will cost more. If the vehicle after repair is equipped with a new engine, the car owner must inform the traffic police at the place of registration of the car and make changes to the data sheet. Then, based on the new data, the tax amount is calculated.
Individuals
Russians pay tax on the basis of a notice from the Federal Tax Service. The term for the transfer of funds is indicated on the receipt. It cannot be indicated earlier than the date it was received. Since 2015, due to changes in regulations, individuals must pay the tax until October 1 of next year.
Bets
The size of the bet depends on the engine, year of manufacture and class of the car. They can change no more than five times a year. Regional authorities may provide for differentiated rates depending on the life of the vehicle.
Tax rates (for 1 l. From.):
- passenger cars - 2.5-15 rubles .;
- motorcycles - 1-5 rubles .;
- buses - 5-10 rubles .;
- trucks - 2.5–8.2 rubles;
- other self-propelled vehicles on a caterpillar track - from 2.5 to 50 rubles;
- boat, boat, other water vehicles - from 10 rubles;
- yachts and other motorized vessels - 20-40 rubles .;
- jet skis - from 25 to 50 rubles;
- towed vessels - 20 rubles;
- helicopters, airplanes, other aircraft - from 25 rubles.
Tax base
The base is calculated on the basis of horsepower, but is adjusted for an increase factor. In addition, such an indicator as the share of the taxpayer in the right to a vehicle is indicated. The basis for the calculation is:
- engine power - in cars and trucks;
- gross tonnage - in water and towed vehicles;
- passport thrust of the engine on takeoff in kilograms - for air vehicles;
- for other machines - a unit of equipment.
Car ownership is determined by months. For vehicles with a price of more than 3 million rubles, an increasing factor is applied.
Special cases
What tax is payable if the deregistration or registration of the vehicle was during the year? In such situations, a reduction factor is applied to the collection amount . This is the ratio of the number of months in which the vehicle was registered, to 12. The month in which the car was delivered (removed) from the register, should be included in the calculations.
Example
Ivanov on June 10 registered with the traffic police a purchased car (170 hp). Moreover, there is a 100% share of the taxpayer in the right to a vehicle. How to determine the amount of tax payable? In this case, an increase factor of 7:12 applies (the car was purchased in the sixth month in a row).
If the vehicle is registered and deregistered in one month, a coefficient of 1:12 will be used in the calculations. But even in these cases, the share of the taxpayer in the right to a vehicle is necessarily fixed.
Declaration
Enterprises that do not have a vehicle at all or that only unregistered cars are registered, for example, as goods, do not file a declaration. All other organizations must provide a report on the location of the object, that is, state registration of cars. Owners of watercraft and aircraft submit a report at the location of the enterprise. If during the reporting period the place of registration of the TS changed, then the declaration should be filed in the area in which it was registered on the 1st day of the reporting month. The deadline for submitting a declaration is set by local authorities, but no later than February 1.
Rules for filling out a declaration
Each line contains only one value. If information on any code is missing, then a dash is put in its place.
The declaration, in addition to the title page, includes two more sections in which a detailed calculation is given for each car and vessel. The heading indicates the TIN, PPC of the taxpayer, pagination.
Filling begins with the second section. The first section provides information on each municipal institution in whose territory the TS is located. It also calculates the amount of tax, which is then transferred to section 2.
Title page
The primary declaration is indicated by the code "0" on the line "Correction Number". Since the declaration is submitted for the year, the code "34" is entered in the "Tax period" field, if the company was reorganized or liquidated - "50". Next, the code of the Federal Tax Service authority and all information about the payer are indicated: name of organization, OKVED, contact phone number.
The same data, but in a separate field, is filled out by those taxpayers who are reorganized in the reporting period.
In the line "Credibility" is set:
- "1" - if the report is submitted by the taxpayer;
- "2" - if the report is provided by an authorized person.
Section 1
- Page 010 - BSC.
- Page 020 - OKTMO.
- Page 021 - the total amount of tax.
- Page 023 - 027 - the amount of advances transferred during the year.
- Page 030 - calculated tax amount.
- Page 040 is the amount applied to the decrease.
If the vehicle is located on the territory of several state institutions, then OKTMO of each of them is entered in pages 020-040. Advance payments on a quarterly basis are calculated as a quarter of the product of the base for the bet and the increase ratio.
The calculated tax amount is calculated by deducting from the total amount of the advances listed. A positive difference is entered on line 030, a negative difference on line 040.
Art. 360 of the Tax Code of the Russian Federation stipulates that if regional authorities do not establish reporting periods for tax payments, then entrepreneurs do not indicate the amount of the advances listed. In this case, the value of line 021 should correspond to the value of line 030.
Section 2
- Page 020 - OKTMO.
- Page 030 - type of vehicle according to classification.
- Page 040 - VIN TC.
- Page 050 - car brand.
- Page 060 - sign of registration of a car and aircraft, number of watercraft.
- Page 070 - the basis for calculating the amount of tax.
- Page 080 - the unit of measure according to OKEI ("251" for hp).
- Page 090 - ecological class.
- Page 100 - the period that has passed since the release of a car in years (indicated if differentiated rates are provided).
- Page 110 - the number of months of ownership of the car.
- Page 120 - the share of the taxpayer in the right to a vehicle in the declaration. An example of its calculation is presented below.
- Page 130 - car ownership ratio (Sq).
- Page 140 - bet.
- Page 150 - coefficient of increase (KP).
- Page 160 - the amount of tax.
- Page 170 - the number of months of using the privilege.
- Page 180 - preferential coefficient (C).
- Page 190 - Benefit code Sq.
- Page 200 - the amount of benefits Sq.
- Page 210 - benefit code Kp.
- Page 220 - the amount of benefits Kp.
- Page 230 - Cl.
- Page 240 - the amount of benefits Cl.
Nuances
If regional regulatory acts provide for the tax amount to be credited to the local budget without its distribution to the municipal budgets of the entities, then one declaration is filled out for all TS and one OKTMO code is indicated.
The basis for calculating the tax amount for vehicles with multiple engines is determined by the sum of the capacities of these units. If the calculation is made in units for watercraft and aircraft, then “1” is indicated on page 070.
If engine power is specified in units other than l. s., then you need to recalculate:
- kilowatts are multiplied by a factor of 1.35962;
- kilogram-force-meter are multiplied by 0.01333.
The result should be rounded to the second character and indicated on page 070.
If in the technical documentation information on engine power is not available at all, then it is necessary to submit an expert opinion from the manufacturer to the Federal Tax Service.
Taxpayer share in the right to a vehicle: how to determine?
This information is entered in the report on line 120. Previously, the taxpayer’s share of the right to a vehicle in the declaration was equal to the increase coefficient. Organizations should now indicate this value as a fraction. If the organization purchased a car on its own, then no questions arise. The taxpayer’s share of the right to a vehicle in the declaration is equal to one (“1 - / 1--”).
But what if there is joint ownership? For example, the LLC acquired a truck with the founder. In this case, what is the share of the taxpayer in the right to a vehicle? What to put on line 120? "1 - / 2--". If the LLC owns one third of the vehicle, then “1/3” is entered in the report.
The share of the taxpayer in the right to a vehicle in leasing is also indicated according to the general rules. If the name of the company is indicated in the "owner" paragraph in the certificate of registration of a car, then "1 - / 1--" should be indicated in the declaration.
A lot of questions arise when filling out a declaration using the 1C accounting program. If in the line "Taxpayer’s share of the right to a vehicle" 1 C sees "1 - / 1--", then it will not calculate the amount of tax. Therefore, the program must specify "1/1".
The coefficient of increase (KP)
The amount of tax is determined by the product of the base and rate. But if the amount of the vehicle exceeds 3 million rubles, it is necessary to use a raising factor in the calculations. Its value depends on the average cost of the car, the year of its release.
In the Tax Code of the Russian Federation such coefficients are prescribed that apply to cars with an average cost of 3-5 million rubles:
- 1.1 - in respect of cars whose release period does not exceed 2-3 years;
- 1.3 - for cars produced 1-2 years ago;
- 1,5 - to new cars (production period less than a year).
The following ratios apply to such vehicles:
- 2 - cars, the price of which ranges from 5-10 million rubles., Issued no more than 5 years ago;
- 3 - cars, the price of which ranges from 10-15 million rubles., Issued a maximum of 10 years ago;
- 3 - 20-year-old cars, the price of which starts from 15 million rubles.