KV coefficient transport tax for legal entities. Transport tax for legal entities: we calculate the tax amount ourselves. When do you need to file a return and pay tax?
Since 2014, when paying transport tax on the territory of the Russian Federation, an increasing coefficient has been introduced for some cars. In this article we will tell you about the increasing transport tax coefficient and help car owners determine the amount of payment without errors.
Increasing transport tax coefficient in 2018
The size of the increasing factor depends on the average cost of the car and the year of manufacture. Determination of the average cost of a car is regulated by Order of the Ministry of Industry and Trade of Russia dated February 28, 2014 No. 316 “On approval of the Procedure for calculating the average cost of passenger cars for the purposes of Chapter 28 of the Tax Code of the Russian Federation.”
Table of increasing coefficients
The amount of transport tax on expensive cars is calculated taking into account the increasing coefficient (clause 2 of Article 362 of the Tax Code of the Russian Federation):
| Size of the multiplying factor | Average car cost | Vehicle age |
| 1,1 | 3,000,000 – 5,000,000 rubles | 2-3 years |
| 1,3 | 3,000,000 – 5,000,000 rubles | 1 – 2 years |
| 1,5 | 3,000,000 – 5,000,000 rubles | up to 1 year |
| 2 | 5,000,000 – 10,000,000 rubles | up to 5 years |
| 3 | 10,000,000 – 15,000,000 rubles | up to 10 years |
| 3 | from 15,000,000 rubles | up to 20 years |
In accordance with clause 2 of Article 362 of the Tax Code of the Russian Federation, the age of a car is calculated from the year of manufacture, and not from the moment of purchasing the car at a car dealership.
Example 1. Calculation of transport tax for an Audi Q7 quatro diesel passenger car with an engine capacity of 2967 cc. will be carried out taking into account the increasing coefficient:
- from the date of purchase to 1 year – 1.5;
- 1-2 years – 1.3;
- 2-3 years – 1.1.
Increasing coefficient in different regions
The increasing coefficient for all regions of the Russian Federation is the same, but the transport tax may differ from region to region. This is due to the fact that transport tax is a regional tax regulated by local governments. Considering the differences between regions in terms of transport tax, the final amount of transport tax, taking into account the increasing coefficient, will also be slightly different.
In this regard, before you start calculating the transport tax on an expensive passenger car, you need to contact the local tax authorities to clarify the tax rate and regional benefits. If the Federal Tax Service makes a calculation for individuals and notifies them of payment, then legal entities must independently calculate the transport tax in order to pay advance payments and tax at the end of the tax period.
Calculation of the average cost of a car
To obtain information about what increasing factor to apply to a passenger car and, as a result, error-free calculation of transport tax, it is necessary to calculate the average cost of the car. The calculation of the average cost is regulated by Order No. 316 of the Ministry of Industry and Trade of Russia dated February 28, 2014. Based on this document, it is possible to calculate the average cost of cars:
- produced in the territory of the Russian Federation (or an authorized person of the manufacturer is present in the territory of the Russian Federation);
- not produced in the territory of the Russian Federation (the authorized person of the manufacturer is not present in the territory of the Russian Federation).
| The car was produced in the Russian Federation | The car was not produced in the Russian Federation |
average car cost coefficient of reduction of the catalog price of a car in ruble equivalent the amount of recycling fee and import customs duty for a similar car |
Calculation of transport tax taking into account the increasing coefficient
Once the average cost of a car has been calculated and an increasing coefficient has been established, you can begin to calculate the transport tax. For this purpose, it is necessary to resort to the following formula:
It is necessary to understand that, in accordance with clause 3 of Article 362 of the Tax Code of the Russian Federation, there are some features when determining the number of months of car ownership:
- if the car is registered with the traffic police after the 15th day or deregistered before the 15th day, this month is not taken into account when calculating the transport tax;
- if the car is registered with the traffic police before the 15th day or deregistered after the 15th day, this month will be taken into account when calculating the transport tax.
Example 2. Krylov V.V. registered my car on March 18, 2016 - when calculating the transport tax for 2016, March is not taken into account. Vorobyov V.V. deregistered the car on September 17, 2016 - September will be taken into account when calculating the transport tax for 2016.
An example of calculating transport tax with an increasing coefficient
On the balance sheet of ABV LLC there is a passenger car Audi Q7 quatro 2015, diesel, engine capacity 2967 cc, power 233 hp. Transport tax will be calculated for 2016. This car was purchased from an official dealer in the Russian Federation, and therefore the average cost can be calculated as follows:
- 3050000 + 3250000 = 3150000 rubles
- The increasing factor will be 1.3
- Tax rate 7.5
- The amount of transport tax will be 233 * 7.5 * 1.3 * 12 = 27261 rubles
ABC LLC will pay transport tax by transferring advance payments at the end of the reporting periods: 27261 / 4 = 6815.25 rubles
When and where is the multiplying factor used?
Errors in using the multiplying factor
If the tax authorities are involved in calculating transport tax for individuals, legal entities carry out this procedure independently. At the same time, it is very important in this case not to make mistakes, so as not to end up among the debtors for unpaid transport tax, because even if the tax is partially paid, the taxpayer’s obligation in this case will still be considered unfulfilled.
Common mistakes include the following:
| Errors | Explanation |
| Incorrect vehicle age | In accordance with clause 2 of Article 362 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated 03/02/2015 N BS-4-11/3274@, the period for calculating the number of years begins with the year of manufacture of the car. For example: a car worth 4,000,000 rubles was produced in 2013. In 2016, the increasing coefficient for the transport tax does not apply to this vehicle, because the number of years that have passed since the car was manufactured is 4 years. |
| The car was not found in the List of vehicles of the Ministry of Industry and Trade for which an increasing coefficient was introduced, therefore the increasing coefficient was not calculated | If a car is not found in the List of the Ministry of Industry and Trade, but due to its age and cost it should be subject to an increasing coefficient, failure to apply the coefficient will be considered an error resulting in underpayment of transport tax. The Ministry of Industry and Trade has developed a method for calculating the average cost of a car, using which it is possible to make calculations both for a car whose dealer is located in the Russian Federation, and for a car whose dealer is not present in the Russian Federation. If there is no dealer in the Russian Federation, data on the recommended retail price can be obtained from such catalogs as “Audatex”, “DAT”, “Kelley Blue Book”, “Mitchel”, “Motor”, “Canadien Black Book”, “Schwacke” . |
| The increasing factor does not apply to advance payments for transport tax | In accordance with clause 2.1 of Art. 362 of the Tax Code of the Russian Federation and the Federal Law of November 4, 2014 No. 347-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”, the calculation of the amounts of advance payments by taxpayer organizations must be made taking into account the increasing coefficient. |
Category “Questions and Answers”
Question No. 1. I purchased a 2015 Audi Q7 quatro, diesel, engine capacity 2967 cc, power 233 hp. in February 2016 for 1,500,000 rubles. Will an increasing factor be applied to my car if the cost does not exceed 3,000,000 rubles? The purchase and sale agreement specifies the price of the car.
At the time of tax calculation, your car will be 2 years old. A car of this make and model is listed in the List of the Ministry of Industry and Trade. The average cost of a car can be calculated by obtaining the necessary information from an Audi dealer located in the Russian Federation. According to available information from the dealer, the cost of your car will exceed 3,000,000 rubles, and therefore an increasing coefficient will be applied to the transport tax. The data specified in the purchase and sale agreement is not taken into account when calculating transport tax. This issue is regulated by Article 362 of the Tax Code of the Russian Federation.
Question No. 2. Clause 2 of Article 262 of the Tax Code of the Russian Federation refers to taxpayers-organizations. Does the increasing factor apply to expensive cars owned by individuals?
All owners of expensive cars are required to pay transport tax using an increasing coefficient. The only difference is that individuals pay transport tax calculated by the tax authorities, while legal entities make their own calculations. Payment by individuals is made once a year upon receipt of notification, and legal entities make advance payments and payment of tax after filing a declaration.
Question No. 3. I purchased a 2015 Audi Q7 quatro passenger car, diesel, engine capacity 2967 cc. in 2017. Does this mean that I will pay the increase factor for 2017 as for a car up to 1 year old?
The period for calculating the number of years of a car begins not from the moment of sale, but from the year of manufacture of the car. Thus, the transport tax for 2017 must be calculated taking into account the age of the car, namely 3 years. Starting from 2018, the increasing coefficient for transport tax will not be applied to your car.
Companies must submit a transport tax return for 2015 by February 1, 2016. In this article you will find recommendations for filling out the declaration, examples and a form.
Sample of filling out a transport tax return for 2015. Section 2
IN line 020 OKTMO code is indicated.
IN line 030- vehicle code. For a passenger car, the code is 51004, for a truck - 52001 (see Appendix 5 of the procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11/99).
IN line 040 You must provide the machine identification number. It can be viewed in the PTS or car registration certificate. The same documents indicate the make and number of the car (registration plate) - they are indicated in lines 050 And 060 .
The tax base ( line 070) is the amount of horsepower. This data is also indicated in the vehicle title and registration certificate.
IN line 080 The “unit of measurement of the tax base according to OKEI” for horsepower is set to 251 (see Appendix 6 to the Procedure for filling out the transport tax declaration).
On line 090 the environmental class is indicated. IN line 100- the number of years that have passed since the car was manufactured. Lines 090 and 100 need to be completed only if in your region the amount of tax depends on the environmental class or age of the car. If not, then you need to put dashes in the lines.
IN line 110 you should indicate the number of complete months of ownership of the car. For example, you need to put 12 if you have owned the car for a year. The months in which you registered or deregistered the vehicle are considered complete.
IN line 120 The company's share in the right to the car is indicated as a fraction. If the vehicle belongs only to her, then you need to write down “1----/1----”.
IN line 130 the ownership coefficient (Kv coefficient) is indicated - this is the number of months in line 110, divided by 12. For example, if you owned the car for 10 months, then the Kv coefficient is 0.8333 (10 months: 12 months).
IN line 140 indicates the tax rate that applies in the region. As a reminder, rates may vary depending on engine power, gross tonnage, vehicle category and year of manufacture.
IN line 250 You must indicate the amount of transport tax to be paid.
Transport tax return for 2015 for legal entities: Section 1
In section 1 of the transport tax declaration there are three identical blocks for amounts for different OKTMO ( line 020). If all your cars are registered in one municipality, then fill out one block. And if in different ones, but all these codes are in the department of one Federal Tax Service, then several.
IN line 021 transfer the amount from line 250 of section 2.
IN lines 023-027 indicate the advance payments that were accrued for the first, second and third quarters. Let us remind you that in 2015 advance payments for expensive cars had to be calculated taking into account increasing factors.
Sample of filling out a transport tax return for 2015. Section 1
- An example of filling out a transport tax return for 2015 (download in Excel)
- Transport tax declaration form (download in Excel)
Where to submit your transport tax return for 2015
Reporting must be submitted to the Federal Tax Service of the parent company or a separate division - depending on where the car is registered.
If the company changed its address and inspection during the year, you need to check the address in the PTS. If the address in the PTS has not changed, it is better to clarify the information with the previous inspection. If the transport tax card remains there, you will need to send the declaration to the old inspectorate. If not, then the declaration must be submitted to a new inspection. But you should check with the inspectors whether they received the card from the old Federal Tax Service, whether OKTMO has changed, etc.
Transport tax in 2018 for legal entities is calculated by business entities independently; for individuals, there is a system for sending notifications with tax amounts calculated by Federal Tax Service specialists. Obligations to pay this regional type of tax arise for enterprises if they have transport assets. The deadlines for payment of transport tax for legal entities are established by the authorities of the constituent entities of the Russian Federation. If a particular region provides for a system of tax payments in installments (in advance), then organizations must make payments several times a year to the budget for ¼ of the annual amount of obligations within the time limits specified by legislators.
KBK for transport tax 2018 for legal entities
To transfer funds to pay off a tax liability, you must correctly enter the KBK code in the payment document. This cipher contains 20 characters that identify a number of indicators:
- reflection of information that the object of taxation is transport facilities;
- confirmation that the payer is an entity with the status of a legal entity;
- BCC for transport tax for legal entities) indicates the recipient of the funds - the regional budget;
- designation of the service department of the Federal Tax Service;
- type of payment - transport tax, legal entities must transfer it to different KBK in the case of paying off current tax obligations, transferring funds to pay a fine or to close debt on penalties.
Where to pay transport tax for legal entities?
Transport tax is transferred to the budget of the constituent entity of the Russian Federation with reference to the location of the taxable asset. The location of property assets may be the place of registration of the transport facility or the address of the actual location of the organization. Identification of the location is carried out according to the norms of the Tax Code of the Russian Federation (clause 5 of Article 83).
Transport tax for legal entities can be transferred using the following KBK codes:
- To pay your tax liability in advance, you must enter code 182 1 06 04011 02 1000 110.
- When paying a penalty, you must indicate the combination 182 1 06 04011 02 2100 110.
- When paying off a fine, KBK 182 1 06 04011 02 3000 110 is prescribed.
Transport tax: calculation for legal entities
The calculation of tax liability should be based on the capacity of the transport being operated. For individuals, a service for checking the tax amount has been launched on the Federal Tax Service website, taking into account regional characteristics. The data obtained with its help performs an informational function, since for individuals the basis for making a payment is a notification from the tax authority. You can also calculate the 2017 transport tax online - the calculator for legal entities requires entering the following set of required information:
- region;
- the period for which calculations are made;
- type of transport indicating its capacity;
- information about registration (and deregistration).
Formula for calculating transport tax for legal entities:
Rate X Base (capacity of the facility) X (Number of months of ownership of the asset / 12) X The value of the increasing coefficient.
When the transport tax is withdrawn, the 2018 rate for legal entities should be applied in the amount that is established for the reporting period in a specific constituent entity of the Russian Federation. If a company made advance transfers during the tax period, then at the end of the year the amount of tax liability payable is determined as the difference between the annual amount of accrued tax and all payments made in the reporting year. Some constituent entities of the Russian Federation do not provide for a system of advance payments, therefore, the transport tax calculated at the end of the year for 2017 for legal entities (Moscow, for example) is subject to a one-time payment in full.
Determination of odds
The coefficient Kv (transport tax for legal entities) is needed to reflect the number of months (full) during which the taxpayer owned this transport asset. In the declaration form, the value of this indicator is shown in line 160. The calculation is carried out by dividing the number of months of actual ownership of the asset by the total number in the year (for example, with 7 months of actual ownership, the indicator will be 7/12 = 0.5833).
Legal entities show the coefficient Kp (transport tax) in the declaration in the column under code 180. Its value is equal to the value of the increasing coefficient. There can be only one sign after the decimal point in this indicator.
Legal entities must indicate the K coefficient (transport tax) in the declaration form if they have tax benefits. The accuracy of the numeric value is up to 4 decimal places. The calculation is carried out by dividing the number of months (full) during which the company applied the benefit by their total number in the period.
- Costing 3–5 million rubles. in size:
- 1.1 - if the car is used from the moment of release until the tax is calculated for 2–3 years.
- 1.3 - with a service life of 1–2 years;
- 1.5 - when used for no more than 1 year.
- Costing 5–10 million rubles. in magnitude 2, if operation lasts no more than 5 years.
- Costing 10–15 million rubles. in magnitude 3, if operation is no more than 10 years.
- Costing more than 15 million rubles. in magnitude 3, if operation is no more than 20 years.
- CV coefficient (ownership coefficient) - for calculating tax for an incomplete year of car ownership.
If a citizen or organization owns a vehicle for less than a year, then the tax is calculated based on the number of full months the vehicle is owned. - Increasing coefficient KP - the pre-calculated tax amount is multiplied by it (as a result of the product of the tax base and rate), if:
- a passenger car and is included in the list of expensive (worth more than 3 million rubles) vehicles in accordance with the List of the Ministry of Industry and Trade, published annually on the website of this department;
- the period between the year of manufacture of the car and the year of calculation of the tax does not exceed the intervals specified in paragraph 2 of Art. 362 Tax Code of the Russian Federation.
Calculation of the increasing transport tax coefficient in 2019
An increasing coefficient for transport tax is applied to passenger cars costing over 3,000,000 rubles - the so-called “luxury tax”, i.e. All persons who own expensive cars are required to pay increased transport tax throughout the Russian Federation. Read also the article: → “Procedure and deadline for payment of transport tax in 2019.”
Question No. 1. I purchased a 2015 Audi Q7 quatro, diesel, engine capacity 2967 cc, power 233 hp. in February 2019 for 1,500,000 rubles. Will an increasing factor be applied to my car if the cost does not exceed 3,000,000 rubles? The purchase and sale agreement specifies the price of the car.
The current increasing transport tax coefficient
Application in calculation transport tax increasing coefficient started in 2014. The object of its action was individual car models, and the main characteristics influencing the choice of value were the year of manufacture and the cost of the object.
Increasing transport tax coefficient – 2019 , most likely, will be used for more car brands. At the moment there is no specific information on this issue. At the same time, the circumstances prompting government agencies to introduce this coefficient require more detailed consideration.
Increasing coefficient for transport tax
- 1.1 – car age from two to three years, price from 3 to 5 million rubles;
- 1.3 – the car was produced one or two years ago, costs from 3 to 5 million rubles;
- 1.5 – the car is less than one year old, and the price is from 3 to 5 million rubles;
- 2 – less than five years have passed since the car was released, its cost is from 5 to 10 million rubles;
- 3 – the car is less than ten years old, and its average price is from 10 to 15 million rubles;
- 3 – the car was produced no more than twenty years ago, its cost is more than 15 million rubles.
Kp is the increase factor. Due to it, the tax amount for expensive passenger cars worth more than three million rubles increases. The transport tax coefficient Kp was introduced back in 2014. Since that time, all companies that own vehicles worth more than 3 million rubles and are included in a special list of the Ministry of Industry and Trade must pay tax taking into account increasing factors.
Transport tax in the Samara region in 2019-2019
Taxpayers - pensioners pay transport tax with a 50% discount, that is, at a rate equal to one-half of the approved rate - The benefit is provided only for one vehicle from each category of vehicles defined below:
Tax rates for transport tax for 2015-2019 in the Samara region are set depending on engine power, jet engine thrust or gross tonnage of vehicles, category of vehicles per one horsepower of vehicle engine power, one kilogram of jet engine thrust, one registered ton of vehicle or vehicle unit in the following dimensions:
Transport tax for organizations from 2019
The final payment for TN for 2019 must be made by legal entities no earlier than 02/01/18. The deadlines adopted by the regional authorities are mandatory for all taxpayers. In case of violation, penalties are charged on the amount of arrears in accordance with the requirements of tax legislation for each day of delay. How is transport tax calculated for legal entities? More on this below.
The procedure for calculating TN and advances is defined in stat. 362 NK. For the calculation, indicators of the tax base of the transport facility and the current rate in the region are taken. Additionally, the values of the increasing coefficient and the coefficient of actual vehicle ownership for the tax period are taken into account. The general calculation formula is as follows:
Dependence of the transport tax tariff on a car on the region and engine power
Another factor that affects the amount of tax is the power of the vehicle and its category. This means that the more horsepower there is under the hood of a car, the more it will cost its owner. This measure is designed to encourage citizens to buy small and more environmentally friendly cars.
The period during which the car is in use by a particular payer will also have a significant impact on the final tax amount. But the tariff will be finalized only after taking into account the increasing coefficient, which has been introduced for vehicles costing more than 3 million rubles. This criterion is calculated individually and again based on the characteristics of the region in which the car is registered.
Transport tax rates by region 2019 (table)
Today, almost all constituent entities of the Russian Federation have their own legislation on transport tax. Regions have the right to set higher rates, and can also make annual changes to transport tax laws, changing the size of tax rates for transport tax upward or downward, taking into account the restrictions established by tax legislation. The same applies to changes in benefits, payment procedures and terms, etc.
New transport tax rates in 2019 will not apply everywhere. In a number of regions they will remain at the 2019 level, and in others they will increase only for certain categories of transport. For example, in the Astrakhan region, the regional Duma decided to increase the transport tax rate for 2019 for motorcycles and scooters with an engine power of 35 hp, buses and trucks with an engine power of 200 hp, and passenger cars the increase was not affected (Law of the Astrakhan Region dated July 13, 2019 No. 38/2019-OZ).
Transport tax return for 2019: sample form
Having calculated the tax for each car, the results are summarized. Thus, the calculated tax for the year is obtained. If there are no advance payments in your region, this amount must be paid to the budget. If you paid advance payments, at the end of the year you will pay the difference between the calculated tax for the year and the advances.
In addition, transport tax is a regional tax. When introducing it into effect in the territory of their region, legislative (representative) bodies of a constituent entity of the Russian Federation can establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of vehicles and (or) their environmental class. Additional tax benefits may also be provided to owners of heavy trucks.
Kv coefficient transport tax 2019 legal entities
Example: An organization bought a car on May 12, 2019. The period of actual use by the end of the year will be: 8 months. As a result, upon final calculations of the tax amount, the transport tax adjustment factor will be 0.67 (8/12 and rounded to hundredths). He can either increase or decrease the final figure.
How is the coefficient Kv determined in the transport tax 2019? Typically, this mathematical value is indicated in the main documents; if this information is missing, then the indicator is determined by experts competent in this area of legislation.
The tax rate in each region of the Russian Federation has its own meaning and cannot differ significantly from the base rate established at the state level. Legal entities and individuals can find out the exact figure for calculation on the website of the Federal Tax Service and the tax service.
The procedure for calculating the average cost is determined by the Ministry of Industry and Trade of Russia. He also posts on his website on the Internet a list of passenger cars with an average cost of 3 million rubles, the tax on which must be calculated with an increasing coefficient. You can track updates to the list of the Ministry of Industry and Trade on our website. You can find a link to the updated list for 2017 here. The age of the car is determined taking into account the year of its manufacture (letter of the Ministry of Finance of Russia dated January 23, 2015 No. 03-05-05-04/1817). Note that it is important to know the size of the increasing coefficient only for tax payers - organizations, since they calculate the tax themselves (clause 1 of Article 362 of the Tax Code of the Russian Federation). For “physics” the coefficient will be applied by the inspectorate. For information on how to fill out a return for 2017, read the material “Filling out a transport tax return for 2017.”
How is the transport tax coefficient applied in 2018?
Tula) purchased a truck; on April 5, the vehicle was registered in Tula. In October, the truck was transferred to a separate unit in Krasnodar; on October 26, the vehicle was re-registered to a separate unit in Krasnodar.
Krasnodar. To calculate the Kv coefficient during the year, a vehicle is considered registered in the parent organization for seven months (April, May, June, July, August, September, October), in a separate unit - for two months (November, December). A similar position was expressed in the letter of the Ministry of Finance of Russia dated 06/01/2015 N 03-05-04-04/31532. The tax return will be submitted by a separate unit in the city.
Krasnodar, filling out several sections 2 of the declaration with different OKTMO of the parent organization and a separate division. The coefficient Kv on line 130 of Section 2, relating to the parent organization, is equal to 0.5833 (7 months.
Online magazine for accountants
Info
When calculating the period, it is necessary to start with the year the car was launched from the assembly line and end with the year for which the tax is paid (letter of the Federal Tax Service of Russia dated 03/02/2015 No. BS-4-11/). If at least one of the conditions is not met, the increasing factor is not applied. To find out whether an increasing coefficient is applied to the tax if the car is not listed in the list published by the Ministry of Industry and Trade, read the material “How to pay transport tax if an expensive car is not on the list of the Ministry of Industry and Trade?” If the conditions are met, when calculating transport tax on a passenger car with an average cost of more than 3 million rubles.
it is necessary to apply the formula: TN = TPop × Kp, where TPop is the amount of transport tax calculated according to the general rules (the product of the tax base by the tax rate and the vehicle ownership coefficient); Kp - increasing coefficient.
Transport tax for 2016: coefficient q
- 05/27/2014, 09:38 #5 max k=12/12 Reply with quotation Up ▲
- 05/27/2014, 09:57 #6 Quarter 1/12=0.0833 This will be line 120 in the declaration for 2003. And in all subsequent ones there will be Kv = 1. Reply with quotation Up ▲
- 05/27/2014, 10:40 #7 colleagues, why is 1 the maximum coefficient, if it is written in black and white that ... "is defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax ( reporting period"? Why is there 12 months in the numerator if the number of full months is growing every year? Reply with quotation Up ▲
- 05/27/2014, 10:42 #8 Message from Second is defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer. I already told you - this is line 110.
coefficient q transport tax 2016 legal entities
- 05/26/2014, 23:55 #2 Message from Second the number of full months during which the vehicle was registered to the taxpayer This is line 110, not “133”. Best regards, Mikhail Reply with quotation Up ▲
- 05/27/2014, 09:32 #3 Message from mvf This is line 110, not “133”.
Increasing coefficient for transport tax in 2017-2018.
In the transport tax return it is indicated in Section 2 on line 160: Also see “Increasing coefficients for transport tax”. Features of calculation In multi-level enterprises, property is often transferred from one division to another. Including vehicles with their subsequent re-registration.
In this connection, many questions arise about how to calculate the transport tax coefficient Kv in 2017. Situation 1 When a car is assigned to a separate unit for an incomplete period of the tax reporting period, and came here from the parent organization, the calculation and payment of tax must be made from the month following the registration of the vehicle. Situation 2 Suppose transport was transferred from one division to another within the same enterprise.
Transport tax coefficient q in 2016-2017
Home → Accounting consultations → Transport tax Updated: December 22, 2016 The Kv coefficient is a calculated declaration indicator, determined based on the months of ownership of the vehicle. This article will tell you how not to make mistakes when calculating it.
By incorrectly determining the coefficient Kv, legal entities may also pay transport tax in 2016 incorrectly. How to determine the transport tax coefficient The Kv coefficient of a transport declaration is the ratio of the number of full months during which a given vehicle was registered with the organization to the number of calendar months in the tax period (reporting period). The coefficient value is indicated as a fraction accurate to ten thousandths (i.e.
i.e. with four decimal places).
The current increasing transport tax coefficient
Changes depend:
- from the purchase price,
- Year of release.
The maximum figure applies to cars costing more than 15,000,000 (Fifteen million) Russian rubles, and no older than 20 years from the date of release from production to the sales market. Every year, the list of vehicles is updated on the website of the Ministry of Industry and Trade of the Russian Federation, no later than the first day of March month. Since legal entities are required to make the first advance payment of taxes using a multiplying factor. Accrual and payment are made quarterly. Details for paying transport tax Example of a coefficient for calculating transport tax: A vehicle was purchased in June 2016.
The total useful life was 7 months. Conditionally, let us assume that the increasing coefficient for 2016 will be 1.2.
How to calculate the coefficient kv for transport tax
Attention
Paragraph 2 of this article determines the size of the increasing coefficient for vehicles costing over 3,000,000 rubles. Paragraph 3 of the document discusses the procedure for calculating the reduction factor with all the fundamental definitions. Thus, calculation of coefficients when determining the amount of transport tax is required for each vehicle, taking into account the above article of Russian legislation.
In what cases is an increased and decreased application applied? The increasing coefficient Kv of the transport tax 2018 for legal entities and citizens is applied in case of compliance of the available vehicle, which falls under the description in paragraph 2 of Article 362 of the Tax Code of the Russian Federation. In other cases, it is impossible to apply tax rate increase coefficients for calculating vehicle tax.
The tax amount is calculated as follows: the tax base established by the Tax Code of the Russian Federation is taken and multiplied by the tax rate. The resulting result is multiplied by the coefficient Kv - transport tax 2016. Legal entities are required to independently make payments to the relevant government bodies to which this or that organization is attached.
To correctly determine the base, you should take into account the following vehicle documents: registration certificate and passport. They contain the necessary information about horsepower, gross tonnage, thrust - all this applies to vehicles for various purposes (land, water, air).
