Transport tax, benefits, rates. Calculation of transport tax (for a passenger car) Value of the increasing coefficient

except for passenger cars, water and air vehicles. allocation of 15 percent of the total volume of released funds for the development of organizations in accordance with paragraph 10 of Article 4 of the Law of the Moscow Region dated November 24, 2004 No. 151/2004-OZ (1) costs for the development of new production facilities, workshops and units (start-up costs), readiness testing new production facilities, workshops and units for their commissioning through comprehensive testing (under load) of all machines and mechanisms with trial production of products, adjustment of equipment; 2) costs of preparing and mastering the production of new types of products not intended for serial or mass production, as well as new types of work (services); 3) costs of preparing and mastering the production of new types of serial or mass-produced products, as well as technological processes; 4) costs associated with improving the technology and organization of production, as well as improving the quality of products (goods, works, services), increasing their reliability, durability and other operational properties during the production process; 5) investments related to new construction, reconstruction, technical re-equipment, modernization of the organization’s fixed assets; 6) costs associated with invention and innovation, namely, costs of conducting research, experimental work, manufacturing and testing models and samples for inventions and innovation proposals; 7) costs for modernization of equipment and reconstruction of fixed production assets; 8) investments related to new construction, reconstruction, technical re-equipment of non-production facilities; 9) costs associated with improving the quality of services provided by non-production facilities and expanding the range of these services; 10) costs for advanced training, retraining of the organization’s employees on the territory Russian Federation; 11) funds allocated from the organization’s profits to replenish working capital; 12) costs directly related to the creation and maintenance of jobs for people with disabilities. For the purposes of this paragraph, reconstruction, modernization and technical re-equipment are understood as actions (work, activities) defined in Article 257 of the Tax Code of the Russian Federation) and the direction of 85 percent of the total amount of released funds for the construction and restoration of religious buildings and structures located on the territory of the Moscow Region areas. The list of religious buildings and structures planned to be built and (or) restored on the territory of the Moscow Region (hereinafter referred to in this article as the List) in the planned financial year is being developed by the central executive body of state power of the Moscow Region authorized by the Government of the Moscow Region together with religious associations in the manner established by the Government of the Moscow Region. The list must contain the names of religious buildings and structures and their locations. The Governor of the Moscow Region annually submits to the Moscow Regional Duma the List for the planned financial year for approval, approves it and sends it for information to the Moscow Regional Duma and the territorial body of the federal executive body authorized for control and supervision in the field of taxes and fees in the Moscow Region. In the absence of an agreed and approved List before January 1 of the planned financial year, action tax benefits is suspended until the quarter following the quarter in which the List is agreed upon and approved. Organizations use funds released as a result of tax incentives for the construction and restoration of religious buildings and structures of those religious associations whose contributions amount to authorized capital organizations. If the authorized capital of an organization consists of contributions from several religious associations, then the amount of released funds is distributed among religious buildings and structures in proportion to the share of participation in the authorized capital of the organization of religious associations.

In the summer, “chain letters” will fly to the mailboxes of vehicle owners - tax notices from the Federal tax service.

Let's consider the calculation transport tax Using the example of car tax, we will check the correctness of its calculation.

Transport tax- This obligatory payment levied by tax authorities from vehicle owners and refers to regional taxes and fees. This tax is collected into the regional budget and used by the constituent entity of the Russian Federation to cover the expenses of the region (region, territory, republic).

The tax is established by the tax code and the laws of the constituent entity of the Russian Federation. In Russia today there are 85 subjects and each of them may have completely different tax rates. The Tax Code specifies national tax rates. For example, for passenger cars the tax rates are as follows:

Legislative bodies of a constituent entity of the Russian Federation have the right to set their own tax rates, but the rate can be increased or decreased by no more than 10 times. However, for passenger cars with engine power up to 150 hp. (up to 110.33 kW) inclusive, the restriction on tax reduction does not apply.

That is, the constituent entities of the Russian Federation can completely exempt the owners of such vehicles from paying taxes, as for example was done in the Nenets and Khanty-Mansi Autonomous Okrug and Chechen Republic. In the Sverdlovsk and Orenburg regions, all owners of passenger cars with an engine power of up to 100 hp are exempt from paying transport tax, as well as in Kabardino-Balkaria, if the car is more than 10 years old from the date of manufacture.

If the constituent entities of the Russian Federation have not established their tax rates, then by default the tax is calculated at the rates specified in the Tax Code of the Russian Federation.
The formula for calculating car tax is:

t - number of months of ownership,

Y is the number of months in a year.

Example 1.

Let's say that on June 5, 2014 you sold your Lada (VAZ) 2109 passenger car with a power of 70 hp. and on June 25 purchased and registered a Lada (VAZ) Largus with a power of 105 hp.

From May 2, 2014, on the basis of the Russian Federation Law of April 2, 2014 No. 52-FZ “On Amendments to the First and Second Parts of the Tax Code of the Russian Federation”, you are obliged to independently inform the tax service about the presence vehicle on your property. After this, the tax service calculates your tax and sends you a notification about the amount and timing of its payment. Legal entities calculate the tax yourself. Otherwise, you will face a fine of 20% of the amount owed for the past period.

We will calculate what taxes you will pay if

You are a resident of Moscow:

Transport tax rate in Moscow for 2014

Name of taxable object	Tax rate (in rubles)
Passenger cars with engine power (per horsepower):
up to 100 hp (up to 73.55 kW) inclusive	12
over 100 hp up to 125 hp (over 73.55 kW to 91.94 kW) inclusive	25
over 125 hp up to 150 hp (over 91.94 kW to 110.33 kW) inclusive	35
over 150 hp up to 175 hp (over 110.33 kW to 128.7 kW) inclusive	45
over 175 hp up to 200 hp (over 128.7 kW to 147.1 kW) inclusive	50
over 200 hp up to 225 hp (over 147.1 kW to 165.5 kW) inclusive	65
over 225 hp up to 250 hp (over 165.5 kW to 183.9 kW) inclusive	75
over 250 hp (over 183.9 kW)	150

Thus, the total tax amount is 1951 rubles (from January 1, 2014, on the basis of Federal Law No. 248-FZ dated July 23, 2013, the tax amount is rounded to whole rubles).

However, in Moscow for cars with a power of up to 70 hp. With. inclusive of a 100% discount for one vehicle. Consequently, the tax will have to be paid only for the Lada (VAZ) Largus car, equal to 1,531 rubles.

Transport tax rate in the Sverdlovsk region for 2014

The tax amount for 2014 on a Lada (VAZ) 2109 car will be equal to:

The tax amount for 2014 on the Lada (VAZ) Largus car will be equal to:

Thus, the total tax amount is 756 rubles (rounded to the nearest ruble).

In Moscow, in the Sverdlovsk region, as in all other regions, there are their own benefits. Check the list of benefits in your region with the tax office of your city.

Example 2.

On January 14, 2014, you became the owner and registered a BMW X5 M F15 M with 450 hp. 2013 model, and on February 14, 2014 it was sold (deregistered).

It is considered that you owned the car for 2 months (January and February are taken as whole months).

In addition, since the car is expensive (costing from 3 million rubles), you will bear an increased tax burden in accordance with Federal Law dated July 23, 2013 N 214-FZ “On Amendments to Article 362 of Part Two of the Tax Code of the Russian Federation”

“The tax amount is calculated taking into account the increasing coefficient:

1.1 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;

1.3 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;

1.5 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which no more than 1 year has passed;

2 - in relation to passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;

3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, from the year of manufacture of which no more than 10 years have passed;

3 - for passenger cars with an average cost of 15 million rubles, the year of which no more than 20 years have passed.”

A list of 184 expensive cars can be found on the website of the Ministry of Industry and Trade of the Russian Federation. Where can you check whether your car falls under this law?

We will calculate what transport tax you will pay in 2015 if

You are a resident of Moscow:

where k is the increasing factor, equal to 1.3 in our example.

In 2015, you will have to pay tax in the amount of 14,625 rubles for 2014.

You are a resident of the Sverdlovsk region:

So, no earlier than November 1, 2015, you will have to pay 9,672 rubles either to a bank branch or use the Internet service of partner banks of the Federal Tax Service of the Russian Federation.

Note: B 1kW = 1.35962 hp.

In accordance with Art. 57 of the Constitution of the Russian Federation and paragraph 1 of Art. 3 of the Tax Code of the Russian Federation, every person is obliged to pay legally established taxes and fees.

The taxpayer has the obligation to pay transport tax from the moment the vehicle is registered, therefore, even if, for example, in 2014 a tax notice about transport tax was not received, but the taxpayer owned the vehicle and the tax was not paid, It is incorrect to say that the taxpayer in 2018 is not responsible for paying arrears. There is no provision for automatic write-off of a taxpayer's debt to pay taxes and fees after three years.

However, based on the content of the Tax Code of the Russian Federation, the following conclusions can be drawn.

According to paragraph 3 of Art. 363 of the Tax Code of the Russian Federation, taxpayers - individuals pay transport tax on the basis tax notice sent by the tax authority. In this case, sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending. That is, in 2018, the tax authority can send the taxpayer a notice of payment of transport tax only for 2015, 2016 and 2017.

If the tax authorities have identified arrears, then the individual taxpayer must be sent a demand to pay the tax. Based on paragraph 1 of Art. 70 of the Tax Code of the Russian Federation, the period for submitting a claim is three months (for arrears in the amount of 500 rubles or more) and one year (for arrears not exceeding 500 rubles) from the date of discovery of the arrears. In this case, the day on which the tax payment deadline expired will be considered the day the arrears were identified. That is, the tax demand should have been sent no later than December 2, 2016. According to paragraph. 4 p. 4 art. 69 of the Tax Code of the Russian Federation, the requirement to pay tax, according to general rule, must be executed within eight days from the date of receipt of the specified request.

In accordance with paragraph 2 of Art. 48 of the Tax Code of the Russian Federation, if the requirement to pay the tax was not fulfilled by the taxpayer, the tax authority has the right to apply to the court with an application to collect the tax within six months from the date of expiration of the deadline for fulfilling the requirement. Thus, tax office could apply to the court to recover such tax arrears until June 11, 2016.

Thus, in 2018, the transport tax debt for 2014 cannot actually be collected from the taxpayer, but such tax arrears will still be registered with him. Recognition of arrears as hopeless for collection and its subsequent write-off is possible only in the manner established by Art. 59 of the Tax Code of the Russian Federation.

Every vehicle owner is familiar with the receipts that arrive in the mail once a year. They contain an offer to pay transport tax, tax on car ownership. Since the obligation to pay taxes is enshrined in law, it is “an offer that cannot be refused.”

General principles

In accordance with Art. 358 of the Tax Code of the Russian Federation, not only the following are recognized as objects of taxation:

cars;

motorcycles;

scooters,

but also absolutely all “self-propelled machines and mechanisms on pneumatic and tracked tracks.” This means that the tax will apply to all vehicles, including snowmobiles, ATVs and jet skis. But only if these vehicles are registered in in the prescribed manner in one of the regions of the Russian Federation.

In general, the amount of tax may depend on various indicators:

vehicle registration region;

engine power;

car cost;

age of the car;

environmental class.

How to find out exactly what tax you will have to pay for your car

But at the moment the tax amount does not depend on. Only the type of vehicle, region of registration, vehicle power and (partly) cost are taken into account. Therefore, the same amount of tax can be charged both to the owner of the “old wreck” and to the car enthusiast who bought a new one. How much exactly?

The tax rate is determined from two “variables”:

1. Legislatively approved base tax rate, which in 2013−14 is:

2. The correction factor, which is established by the local administration of the region within the limits established by the Tax Code. They are 10 times, both increasing and decreasing. Therefore, depending on the region, the transport tax rate is different.

For example, in Moscow the transport tax grid is as follows:

It is believed that funds received from motorists are spent on road repairs, maintenance of highways, signs, updating markings, etc. This is not entirely true. The transport tax is not targeted, therefore, it goes into the “common pot”, from where funds are taken to maintain the road infrastructure as needed.

To be fair, we note that usually 2-3 times more money is spent “on roads” than is collected in the form of transport tax. So you can pay it with a clear conscience - roads are not built only at the expense of motorists.

Moreover, the calculation of payment amounts for individuals The tax office produces it independently. And he always does this for the person in whose name the car is actually registered, so after the sale “by proxy” the obligation to pay tax on the car is not removed. It disappears only in three cases:

sale of the car and registration to the new owner;

car theft, confirmed by an appropriate certificate, on the basis of which you will not be charged tax during the investigation and search;

constructive destruction or disposal, again, supported by documentation.

Nowadays, a common situation is when a car is sold under a simple purchase and sale agreement with the license plates retained. In this case, the new owner may not register his own for several months and it will be registered with the old owner. In this case, it is worth notifying the tax office yourself about the sale of the car, attaching a copy of the contract.

Luxury, not a means of transportation

After long discussions, the notorious “luxury tax” was introduced on January 1, 2014, the calculation of which includes two new parameters:

age of the car.

Luxury includes cars costing more than 3 million rubles.

Determining the price of a car has caused a lot of controversy, since all options have their drawbacks. For example, determining the value of a purchase and sale agreement carries the risk of underestimating the value of the transaction and difficulties with tax administration.

Therefore, a compromise option was chosen: a list of cars over 3 million rubles that fall under the innovation was published on the website of the Ministry of Industry and Trade. The specific cost of each car from the list will be determined according to the recommended prices of the automaker in Russia, or according to the customs service if the car was imported independently.

A list of cars subject to the luxury tax can be found on the website of the Ministry of Industry and Trade.

Table of car tax coefficients in force in 2014:

Tax payment deadlines

Transport tax for the past year must be paid before November of the following year.

The exact dates for tax payment are set by local authorities of the constituent entities of the Russian Federation, but not earlier than November 1 of the next year. That is, car tax for 2014 will need to be paid in 2015. This is an innovation: a few years ago, transport tax was paid in full at the beginning of the year. If the car was sold later, the tax was recalculated, but only in the next year.

The obligation to pay tax arises after receiving the receipt, but the car owner can pay the tax before this time on his own initiative. But it will not work to refuse payment, citing non-receipt of the receipt; its delivery “against signature” is not provided and control of delivery of the notification is not the responsibility of the inspectorate. Moreover, you can find out the tax amount online on the tax service website.

Tax evasion is punishable by fines and penalties established by law. Detailed penalty calculations are often listed in fine print at the very end of the receipt. Debts can also be collected through the court with the help of the enforcement service.

Calculation of transport tax

It is easy to check the amount of transport tax yourself; the formula for calculating the tax is obvious. To calculate car tax in 2014, you need to multiply the following parameters:

• engine power in horsepower;
• tax rate of the subject of the Russian Federation;
• number of months of ownership per year;
• luxury factor.

From January 1, 2014, when calculating transport tax for expensive cars, increasing factors must be applied. The size of the coefficient depends on the year of manufacture of the vehicle and its average cost. How to determine these indicators? Should a multiplying factor be used when calculating advance payments?

General norms of the Tax Code of the Russian Federation

Based on paragraph 1 of Art. 362 of the Tax Code of the Russian Federation, taxpaying organizations calculate the amount of transport tax and the amount of advance payment for it independently. According to the general rule (clause 2 of this article), the amount of transport tax payable to the budget at the end of the tax period (calendar year) is calculated for each vehicle as the product of the corresponding tax base and tax rate. If an organization must make advance payments at the end of each reporting period (I, II and III quarters) (a subject of the Russian Federation can cancel this obligation), the amount of tax payable to the budget is determined as the difference between the calculated tax amount and the amounts of advance tax payments, payable during the tax period.

For expensive passenger cars (costing over 3 million rubles), the amount of transport tax is calculated taking into account an increasing coefficient. Therefore, the formula for calculating transport tax on an expensive car looks like this:

The value of the increasing coefficient, as we have already indicated, depends on the average cost of the car and the year of its manufacture.

Indicators for a passenger car		Increase factor value
average cost	Period since the year of issue
From 3 million to 5 million rubles. inclusive	From 2 to 3 years
	From 1 year to 2 years
	No more than 1 year
From 5 million to 10 million rubles. inclusive	No more than 5 years
From 10 million to 15 million rubles. inclusive	No more than 10 years
From 15 million rubles.	No more than 20 years

Thus, for passenger cars with an average price of 3 million rubles. calculated taking into account increasing factors (from 1.1 to 3) depending on the year of manufacture of the car.

About the average cost of a car

The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted no later than March 1 of the next tax period on the official website of the Ministry of Industry and Trade on the Internet. Therefore, the list of passenger cars posted on the specified website on 02/28/2014 applies for the tax period of 2014, the list of cars dated 02/27/2015 - for the tax period 2015, the list dated 02/26/2016 - for the tax period 2016, the list dated 02/28. 2017 – for the 2017 tax period. In order to establish the fact that the Ministry of Industry and Trade has included a specific car in the list, the following input data is needed:

make and model (version) of the vehicle;

engine type (petrol, diesel or hybrid);

engine capacity;

the number of years that have passed since the year of issue.

The list does not show the average cost of each car individually. Vehicles, taking into account the number of years that have passed since the year of manufacture, are combined into groups according to the “Average cost” indicator specified by the Tax Code. Cars are “scattered” into groups based on the average cost of a vehicle, the calculation procedure for which is enshrined in the Procedure for calculating the average cost of passenger cars for the purposes of Chapter 28 of the Tax Code of the Russian Federation, approved. By Order of the Ministry of Industry and Trade of the Russian Federation dated February 28, 2014 No. 316.

The number of items in the list is increasing from year to year (the Ministry of Industry and Trade is working to clarify the lists), so the taxpayer needs to check his expensive car for inclusion in the next list annually.

Group by indicator “Average cost”	Number of positions in the group for the tax period
	2017	2016	2015
From 3 million to 5 million rubles.
From 5 million to 10 million rubles.
From 10 million to 15 million rubles.
Over 15 million rubles.
Total

If a passenger car is not included in the list (including taking into account the type and engine size of the vehicle) or the number of years that have passed since the year of manufacture does not correspond to a similar indicator in the list, the increasing factor should not be applied.

Conclusion from the Federal Tax Service: if the purchased passenger car is not on the list posted on the official website of the Ministry of Industry and Trade, the transport tax for this vehicle must be calculated without taking into account the increasing coefficient (Letter No. BS-4-21/149 dated January 11, 2017).

About the year of manufacture of the car

IN Tax Code it is indicated that in order to determine the period that has passed since the year of manufacture of the vehicle, the countdown begins from the year of manufacture of the corresponding passenger car. Financiers specify: the period for calculating the number of years that have passed since the year of manufacture of the passenger car, in respect of which the increasing coefficient established by clause 2 of Art. 362 of the Tax Code of the Russian Federation, is calculated from the year of manufacture of the vehicle for which it is paid. For example, when calculating the transport tax for 2016 in relation to a passenger car manufactured in 2014, one should proceed from the fact that three years have passed since the year of manufacture of the vehicle.

Conclusion from the Ministry of Finance: in relation to a vehicle manufactured in 2014 and costing from 3 million to 5 million rubles. inclusive, when calculating the amount of transport tax for 2016, an increasing factor of 1.1 is applied (Letter No. 03-05-05-04/30334 dated May 18, 2017).

Accordingly, in relation to a passenger car manufactured in 2014 and costing from 3 million to 5 million rubles. inclusive, when calculating the amount of transport tax for 2017, there is no need to apply an increasing coefficient (after all, four years have passed since the year of issue in this case).

Increasing factor and advance payments

By virtue of clause 2 of Art. 363 of the Tax Code of the Russian Federation, during the tax period, taxpayers-organizations pay advance payments for transport tax, unless otherwise provided by the laws of the constituent entities of the Russian Federation. In a situation where advance payments must be made, the question arises whether it is necessary to take into account the increasing factor when determining their value in relation to expensive cars. The answer can be found in clause 2.1 of Art. 362 of the Tax Code of the Russian Federation as amended by Federal Law dated November 4, 2014 No. 347-FZ.

Taxpayer organizations calculate the amount of advance payments for transport tax at the end of each reporting period in the amount of 1/4 of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient.

Thus, the formula for calculating the advance payment for transport tax in relation to an expensive car looks like this:

Transport tax, as well as advance payments for it (if payment of such is not canceled at the regional level) in relation to expensive passenger cars is calculated using an increasing coefficient in the event that a specific car, taking into account the period that has passed since the year of its production, is included by the Ministry of Industry and Trade in the list passenger cars with an average price of 3 million rubles. for the corresponding tax period.