Many motorists are wondering: "How to calculate the transport tax yourself?". Let's look at the essence of this problem.
A tax for vehicle owners is a tax charge paid by all vehicle owners, including transportation organizations.
Who should pay the transport tax?
All individuals; persons registered by individual entrepreneurs, as well as various organizations that are owners of any vehicle. The tax is charged on trucks and cars, special equipment, motorcycles and scooters, water and aircraft, and other vehicles.
How to find out the transport tax?
In order to calculate the tax on transport, you must:
1. Find out if the company or individual is the owner of the vehicle.
The owner is determined by the passport of the technical means. When transferring a vehicle for rent, the tax will be paid by the person (company) registered as the owner.
The owner may be exempt from tax if the transport was transferred to a third party on the basis of a general power of attorney.
Also, enterprises that use vehicles only for production purposes can be exempted from tax, for example: power plants, cabins, transformers, etc.
2. It is necessary to determine the object of taxation.
According to the legislation of the Russian Federation, tax is required on all vehicles except those specified in the tax code of the Russian Federation, Art. 358, because in order to understand how to calculate the transport tax, it is necessary to determine whether your vehicle is subject to taxation. Not subject to taxation:
- cars equipped specifically for the disabled;
- combines, tractors;
- special vehicles used to transport farm animals and milk.
Also, enterprises and individual entrepreneurs engaged in the carriage of passengers can be exempted from tax.
3. In order to learn how to calculate the transport tax, consider the “tax base”, which is calculated by the engine power indicated in horsepower. In some cases, engine power can be indicated in kilowatts, and in order to find out the horsepower metric, you need to multiply kilowatts by the conversion factor, which is 1.35962.
4. How do I know the transport tax in numbers?
To do this, you need to accurately determine the tax rate (for each region its own indicator of the cost of one horsepower) and then, using simple arithmetic operations (multiplication), determine the amount of tax.
Example: An individual is registered by the owner of the car during one calendar year, the engine power of the car in horsepower is 70, the tax rate on one horsepower is 3 p.
Tax calculation: 70 hp * 3r. = 210 rub. (amount of future tax).
But there are many cases where a vehicle can be deregistered during the year. In such a situation, the vehicle tax is calculated for the actual period of ownership of the vehicle.
5. How do I know the transport tax when I deregister a car in August, when it is actually registered in March of the same year?
To do this, the tax rate calculated for the year must be multiplied by the correction factor, which in this case will be 0.5 (i.e. 6 actual months of ownership (March, April, May, June, July, August), it must be divided by 12 months ( 6/12 = 0.5)).
Tax calculation: 70 hp * 3 p. * 0.5 (coefficient) = 105 rubles. (amount of future tax).
Fulfilling all the above recommendations, you can always easily answer the question: “How to calculate the transport tax?”.