Transport tax is now a very topical and burning topic to be discussed. It is discussed at the level of government bodies, ordinary motorists. Almost every motorist is concerned about this topic, and he is especially interested in the question of the possibility of abolishing the transport tax in 2018. History knows many reasons for making a positive decision on this issue.
Current payments to the treasury
Transport tax is a significant revenue part of the replenishment of the country's treasury. If this tax is canceled, then a tangible hole may form in the country's budget. If the treasury loses the proceeds of this part of the money, then negative politicians will certainly take advantage of this. The official must think about this and for these reasons the transport tax is unlikely to be decided to be canceled.
The crisis has not yet passed completely, there is still no proper stability in the economy. The government is forced not only to abolish the old duties, but to introduce all the new taxes. Although on the part of the Ministry of Transport, there are prerequisites for the abolition of the transport tax in the next 2018. A vehicle registered for a specific person falls under the tax. The amount of the tax depends on the amount of horsepower the car possesses. It also depends on the class of the vehicle. Tax rates are individual and in different regions they are different.
An amendment to the legislation providing for the expenditure of funds from the transport tax on road repairs was adopted long ago. But in reality, it turned out to be not so simple. It has certain disadvantages, since it turned out that even those who practically do not use the roads should pay the tax. In addition, the excise tax on fuel already includes expenses for road repairs. In fact, it turns out that the Russian motorist pays this tax twice.
What is offered in return?
In order to abolish the tax on transport, it is necessary to come up with some other innovation in return. As a substitute, the issue of increasing excise taxes on fuel is being considered. Naturally, this situation will be associated with an increase in fuel costs for that part of motorists who use transport on a regular basis. If such an amendment to the legislation is introduced, it may cause an increase in social tension in society. All kinds of rallies and protests will become possible. All this is fraught with great risk in this regard.
One cannot discount the government's attempts to transfer motorists to more environmentally friendly modes of transport, that is, vehicles with modern reliable power units. For those who will purchase such equipment, the government promises to reduce tax rates. If such a scenario gets a vital registration, then the biggest taxes will fall on the shoulders of those who have old used cars. But they do not have the opportunity to purchase an expensive modern car due to the lack of sufficient funds.
If the transport tax is nevertheless canceled, then this will not surprise anyone, since this issue has been discussed for a long time. Some analysts are inclined to think that there will be no changes in this regard. Anyway, this should not be expected in the near future.
By the way, not all vehicles are taxed. The following categories of vehicles are not subject to duty:
A vehicle designed for disabled people.
A car received from the social security authorities, the power of which does not exceed 100 hp.
Agricultural machinery designed for the needs of the same name. Self-propelled vehicles used in agriculture.
Vehicles of the subjects of the executive power used along the military line or a region close to it.
A car that is hijacked, if a similar fact is confirmed by a police certificate.
All other vehicles not listed in this list are subject to mandatory vehicle tax duties.
There are two provisions about which there is no dispute and cannot be - whether it is necessary to pay money for what you use, and whether it is necessary to provide a report on the funds raised.
In this regard, no one doubts whether it is necessary to collect money from road users - it is absolutely necessary.
It's another matter that we all use the roads, everyone needs them, but since non-car drivers are too ephemeral category, you still don't know how to approach it with this transport tax, it is customary to collect it only from vehicle owners.
This, in principle, is not entirely fair, but it is logical. Yes, here, God forbid, to deal with the drivers, and here the problems are "a cart and a small cart", but how to explain to the entire population that you have to pay for the roads.
Therefore, while non-drivers are "out of brackets", if you do not have a car, you do not pay transport tax. Moreover, you will not have to pay if you have a vehicle, but it has not yet been registered. But, as soon as the registration is completed, then everything - "the tax has gone." For the current year, it will need to be paid before the end of the next.
And the best way to get money for the roads is definitely one - the price of fuel.
Thus, one more justice is observed - the more you drive, the more gasoline you need, the more you pay. The same payment condition allows you to take into account the power of the car - the more powerful, the more it consumes, the more you pay. Everything is logical, understandable and simple, as it should be with any law, and there are no problems with these transfers from the tax authorities.
By the way, where there are transfers, there are always underpayments, fines and other financial dregs that only drive people crazy. No fines have yet forced people to pay on time and in full.
So, what are the problems, if the transport tax "through gasoline" - has so many advantages, moreover, the overwhelming majority for it? There is only one problem - the inertness of the leadership and the unwillingness, inability, and ordinary cowardice to take decisive steps.
In the meantime, we are run by such leaders, or rather, we actively vote for them in our elections, we have to pay transport tax to everyone who has a car, whether you drive it every day, or forgot the last time you got behind the wheel.
No, well, there is, of course, one very significant and ever-increasing nuance - the entry of electricity into cars. What can I say - Switzerland and the United Kingdom have set themselves the task of increasing the fleet of electric cars to 50% by 2030. Norway, for which the country is on the "oil needle", is going to abandon gasoline and diesel in 12-15 years.
In general, the Russian leadership needs to think. And when this should not have been done, the question arises? Think, make decisions and, most importantly, be ready for them, these decisions, be responsible.
Do not follow the lead of Rosneft, a Russian blue-chip company, which bluntly declares that oil is "not in danger for the next 30 years." She really wants to save her face, especially when the country is flooded with such a thousandth landing from Saudi Arabia.
But, closer to the topic.
General conditions for payment of transport tax are stipulated in the Tax Code, its 2nd part, in the 28th chapter. General because ultimately the amount of tax depends on the region of the country - everyone is free to set their own tax rate depending on the power of the vehicle, measured in horsepower (hence the people and the "horsepower tax").
The code only defines the power ranges into which vehicles are divided.
Hence the table below of rates per "one horse" of transport tax in rubles, depending on the capacity of the car and the region of its registration in the Russian Federation.
| Region | Power, h.p. | ||||
|---|---|---|---|---|---|
| 71-100 | 101-150 | 151-200 | 201-250 | More than 250 | |
| Adygea | 10.1 | 20.1 | 40.1 | 70 | 130 |
| Altai region | 10.1 | 20.1 | 25 | 60 | 120.1 |
| Amurskaya | 15 | 21 | 30 | 75 | 150 |
| Arkhangelsk | 14 | 24 | 50 | 75 | 150 |
| Astrakhan | 14 | 27 | 48 | 71 | 10.12 |
| Bashkiria | 25 | 35 | 50 | 75 | 150 |
| Belgorodskaya | 15 | 25 | 50 | 75 | 150 |
| Vladimirskaya | 20.1 | 30 | 40.1 | 75 | 150 |
| Volgograd | 9 | 20.1 | 40.1 | 75 | 150 |
| Vologda | 25 | 35 | 50 | 75 | 150 |
| Voronezh | 25 | 35 | 50 | 75 | 150 |
| Transbaikal region | 7 | 10.1 | 20.1 | 33 | 65 |
| Ivanovskaya | 10.1 | 20.1 | 35 | 60 | 120.1 |
| Ingushetia | 5 | 7 | 10.1 | 30 | 40.1 |
| Irkutsk | 10,1,5 | 14.5 | 35 | 52.5 | 10.15 |
| Kaliningrad | 2.5 | 15 | 35 | 66 | 147 |
| Karachay-Cherkessia | 7 | 14 | 25 | 35 | 95 |
| Karelia | 6 | 30 | 50 | 75 | 150 |
| Kemerovo | 5,50/8 | 14 | 45 | 68 | 135 |
| Krasnodar region | 12 | 25 | 50 | 75 | 150 |
| Krasnoyarsk region | 5 | 14.5 | 29 | 51 | 10.12 |
| Crimea | 5 | 7 | 15 | 20.1 | 50 |
| Kurgan | 10.1 | 27 | 50 | 75 | 150 |
| Kursk | 15 | 22 | 40.1 | 70 | 150 |
| Leningradskaya | 18 | 35 | 50 | 75 | 150 |
| Lipetsk | 15 | 28 | 50 | 75 | 150 |
| Magadan | 6 | 8 | 12 | 18 | 36 |
| Mari El | 25 | 35 | 50 | 90 | |
| Moscow | 12 | 25/35 | 45/50 | 65/75 | 150 |
| Moscow | 10.1 | 34 | 49 | 75 | 150 |
| Murmansk | 10.1 | 15 | 25 | 40.1 | 80 |
| Nenets Autonomous District | 0 | 25 | 50 | ||
| Omsk | 7 | 15 | 30 | 45 | 90 |
| Orenburg | 0 | 15 | 50 | 75 | 150 |
| Orlovskaya | 15 | 35 | 50 | 75 | 150 |
| Penza | 15/21 | 31 | 45 | 75 | 150 |
| Perm region | 25 | 30 | 50 | 58 | |
| Pskov | 13/15 | 25 | 50 | 75 | 150 |
| Ryazan | 10.1 | 20.1 | 45 | 75 | 150 |
| Samara | 16 | 20.1 | 45 | 75 | 150 |
| St. Petersburg | 24 | 35 | 50 | 75 | 150 |
| Saratov | 14 | 30 | 51 | 75 | 150 |
| Sakhalin | 10.1 | 21 | 35 | 75 | 150 |
| Sverdlovsk | 2.5 | 9.4 | 32.7 | 49.6 | 99.2 |
| North Ossetia | 7 | 15 | 20.1 | 45 | 90 |
| Sevastopol | 5 | 7 | 25 | 75 | 10.1 |
| Smolensk | 10.1 | 20.1 | 40.1 | 60 | 10.1 |
| Stavropol region | 7 | 15 | 36 | 75 | 120.1 |
| Tambov | 20.1 | 30 | 50 | 75 | 150 |
| Tverskaya | 10.1 | 21 | 30 | 45 | 91 |
| Tomsk | 5 | 8 | 20.1 | 30 | 75 |
| Tula | 10.1 | 25.4 | 50 | 75 | 150 |
| Tyva | 7 | 11 | 20.1 | 30 | 70 |
| Tyumen | 10.1 | 30 | 34 | 40.1 | 66 |
| Udmurtia | 8 | 20.1 | 50 | 75 | 10.1 |
| Ulyanovsk | 12 | 31 | 45 | 65 | 115 |
| Khabarovsk region | 12 | 16 | 30 | 60 | 151 |
| Khanty-Mansi Autonomous Okrug | 5 | 7 | 40.1 | 60 | 120.1 |
The data in this table is the source for the formula for calculating the tax amount, which looks like this:
Transport tax \u003d Tax rate x
Power x
Holding period in months / 12 x
Increasing coefficient
The multiplying coefficient is understood as the coefficient for an expensive car, the cost of which exceeds 3 million rubles. The coefficient is:
- 1.1-1.5 - if the car was produced less than 3 years ago;
- 2 - if the car costs from 5 to 10 million rubles and was produced no more than 5 years ago;
- 3 - if the car is at least 10 years old, and its cost is at least 10 million rubles.
The law also defines the types of vehicles that fall under its scope. These are not only cars, cars, trucks, passenger, but also water and air transport, motorcycles, scooters, even snowmobiles and motor sleds. Of course, the rate for an airplane is much higher than the rate for a motorcycle (approximately 25 times).
By law, transport tax is not paid for:
- motor boats with an engine of no more than 5 hp;
- cars equipped for disabled people, as well as cars with an engine power of up to 100 hp, obtained by law through social security authorities;
- fishing sea and river vessels;
- tractors, self-propelled harvesters of all brands, all special agricultural vehicles;
- vehicles that are on the wanted list, subject to confirmation of the fact of their theft by a document from an authorized body.
We draw your attention to one more nuance - to the power limits in the table below. In other words, in Tver you pay 3150 rubles for a car of 150 hp (we take only power so far), and for a car of 151 hp - already 4530 rubles. And this must be borne in mind when choosing a car.
Federal law defines three more provisions:
- Owners of vehicles with a capacity of less than 70 hp are exempted from paying transport tax.
- Beneficiaries of federal significance do not pay the tax.
- Regional differences cannot exceed 10 times the size.
As a matter of fact, the owner of the vehicle does not have to deal with calculations on his own - he already receives a ready-made calculation from the tax office. However, it is necessary to be guided in the order of the amounts.
What to expect from 2018
The transport tax is a very good "trough" for the state. Today, about 15 billion cars are running on the roads in the world, and recently it was reported that the forecast for 2050 is already 50 billion. And here we come to the previously "missed" question - how to control all this? Frankly, almost nothing. That is why (to a large extent, at least) the Russian bureaucratic brotherhood is holding on to this tax.
Add to this the constant conversations and comparisons of how much “they have” a kilometer of road and how much we have. The difference is 5-8 times, not in our favor, of course.
Hence the conclusion that in 2018 no cardinal changes for the better will have to wait, after all, ahead:
- FIFA World Cup (in October 2017, it was reported that the budget was exceeded by 35 billion);
- Delivery of the Crimean bridge - at first they were going to start up trains in the summer of 2019, and now only in December;
- And in general, the year will be difficult, despite all the assurances that the country is on the "recovery", you still have to pay 1.5 billion rubles to save these burnt-out banks - FC Otkritie and B&N Bank.
In general, there will only be promotions. Which, it is impossible to say for sure, much depends on the politics and talent of the management of the regional authorities. But here is an approximate growth chart:
| Power | Today (rubles per hp) | Perhaps it will be (rubles per hp) | Growth rate |
|---|---|---|---|
| 71-100 | 7 | 12 | 1.71 |
| 101-125 | 20 | 25 | 1.25 |
| 126-150 | 30 | 35 | 1.17 |
| 151-175 | 38 | 45 | 1.18 |
| 176-200 | 45 | 50 | 1.11 |
| 201-225 | 60 | 65 | 1.08 |
Pay attention to the tendency, the owners of cars with less power will have to pay more.
One consolation - the presidential elections are ahead, and according to the Russian tradition, no taxes are raised before the elections. Wherever there, on the contrary, you need to wait for additional payments. So the Moscow government is going to increase the pension of Muscovites by 3,000 rubles in 2018. There is also the election of the mayor of the city. No, Sobyanin, apparently, is an excellent leader, but why arrange this promotion “for yourself” if you are going to go for the next term. Do it later and you won't be worth it.
All car owners throughout 2017 were in a permanent state of obscurity, awaiting information about the change in car tax in 2018. There were rumors in many circles that such a tax would be abolished or rates would be drastically changed. Have there been such cardinal changes in the field of car taxation and how will the calculation of the transport tax be made in 2018 with the changes, further.
What is transport tax (TN)? From the name itself, it becomes clear that this is the payment that is charged to everyone who owns such a tool. According to the current Tax Code, it is paid by all those for whom cars are registered. At the same time, the status of the person does not matter: whether it is physical or legal.
In this regard, nothing has changed, and the change in taxes on cars in 2018 did not lead to a significant decrease in those entities that must pay it. Also, such amendments did not specifically affect the categories of vehicles for the possession of which such a fee should be charged. True, some amendments were made. But more on that later.
The amount of such payment is calculated in accordance with the law. The general algorithm is as follows: the base is multiplied by the tax rate set for a specific vehicle, as well as by the multiplying coefficient, if it is provided in each specific case.
It is convenient that individuals do not calculate such a fee on their own, which relieves them of responsibility for incorrectly calculated and paid TN. The calculations are made by the FTS itself on the basis of the data provided by the state registration authority of the vehicle.
When determining the base itself, such car indicators are taken into account as:
- The power of the engine itself;
- Vehicle age. The age is not taken into account in actual operation, but from the moment of release;
- For air transport, thrust is also taken into account, and for water transport - capacity.
But such characteristics are taken into account when determining the technical parameters, while the size of the multiplying coefficient depends on the estimated value of the vehicle and the year of its production.
Also speaking about TN, it is important to note: such a fee is regional in nature, the rates are set by the regions, and not by the Government of the Russian Federation. The proceeds should be accumulated in the regional budget and directed to the repair of the road surface and ensuring road safety.
Features of payment and accrual with the adopted amendments
ТН is entered by all, without exception, regardless of whether the car is used or not. And it was precisely this calculation algorithm that disappointed many, since the car can just stand in the garage, be no longer in a satisfactory technical condition, but you still have to pay for it.
Car owners were expecting that such wishes would be taken into account. But the transport tax change from 2018 does not include graduation as the vehicle is used. Everyone paid, and will pay it.
Also, many hoped that on the issue of "transport tax 2018 changes" the rates in the regions would equalize and become more the same, but in fact such amendments were not adopted. But the increasing coefficients have changed.
Table - Transport tax 2018 changes, increasing coefficient
| Vehicle cost | Age, number of years | Coefficient in 2017 | Coefficient in 2018 |
| From 3 to 5 million rubles | 2-3 | 1,1 | 1,1 |
| 1 to 2 | 1,3 | ||
| Up to 1 | 1,5 | ||
| 5 to 10 | Up to 5 | 2 | 2 |
| 10 to 15 | 5 to 10 | 3 | 3 |
| From 15 | 10 to 15 | 3 | 3 |
Thus, the cost of the vehicle for which such an increasing indicator is used has not changed and starts from 3 million rubles. The amendments affected only vehicles, the estimated cost of which is in the range from 3 to 5 million rubles.
It is important to note that such raising criteria are not applied to all vehicles whose price exceeds 3 million. The list of such cars is constantly updated on the website of the Ministry of Industry and Trade.
The most interesting question arises: the tax on cars in 2018, the changes provide for benefits for specific payers? Oddly enough, but yes. So, since 2018, owners of freight transport are exempted from TN. Such a law was adopted by the State Duma. The norm will affect trucks weighing more than 12 tons. The owners of agricultural machinery are also exempted from crediting the regional budget. These measures are aimed at reducing the tax burden on this category of persons. Since the owners of these two categories have long been paying not only the TN itself, but also a fee for compensation for the damage they cause to the road surface.
As for the benefits, it cannot be said in general for the entire Russian Federation. Since the transport tax 2018 changes Moscow will be one, and in St. Petersburg another. Each region can approve its own list of beneficiaries. But in general, benefits are provided for the preferential category for vehicles with low engine power - a maximum of 100 horsepower.
Declaration filing procedure
Nothing has changed in 2018 regarding the filing of the declaration. The calculation procedure for both ordinary citizens and enterprises remains the same. So, the owners of the vehicle, as before, will receive notifications from the Federal Tax Service about the amount that will need to be paid. Companies, as before, have the authority to independently calculate such amounts, including in the context of advance payments.
The declaration form also remained unchanged.
As for the terms of payment, they remained unchanged. Transport tax 2018 changes did not affect the existing and earlier payment deadlines:
- For individuals - until December 1 of the next year for the reporting period. As a result, for 2017, a person must pay TN by the end of 2018;
- For companies, deadlines are set at the regional level, but not earlier than February 1 of the year following the reporting year.
As a result, adjustments and amendments to the TN issue can be presented in the table.
Table - Transport tax for 2018 changes
Bottom line: there will be no special adjustments for ordinary citizens in this matter. Everything is as it was: citizens will receive a notice and must pay it before December 1 of the next year. Companies will also not experience any benefits, except for those who own agricultural and truck equipment.
Prospects for amendments
Many were waiting for drastic amendments in 2018, but they never happened. But the question of what may still be, worries many. And further on the forecasts.
Many say, including in the State Duma, that it is more expedient to replace the TN with an excise tax, which is paid by all motorists when purchasing gasoline. Such a fee should also be directed to the development of highways. And this is quite logical.
Such proposals are justified by the fact that each driver will pay money in proportion to how often the car is operated and the roads are used. But in order for the TN to be canceled, the excise tax must be raised quite thoroughly, which will greatly increase the cost of fuel.
But so far these are only discussions. Maybe already in 2018 there will be certain adjustments, it remains to wait.
In 2018, the Russian government is going to revise the tax on transport for individuals and legal entities. It can be completely canceled with the introduction of a new method of filling the budget.
New on transport tax in 2018
- In 2018, transport tax must be paid by the end of 2019;
- Truck drivers weighing more than 12 tons will receive benefits that exempt them from paying;
- Cars under repair will not be exempt from payment;
- A number of proposals were put forward to replace the transport tax;
- Automobile taxpayers annually contribute 146 billion rubles to the budget.
Transport taxes in 2017
Many times there have been statements that the abolition of the tax will lead to bad consequences for the country's economy, because officials are trying to create the best conditions for payers.
The amount is calculated in rubles, while observing the rules of mathematics. Anything less than 50 kopecks is considered insignificant and is not taken into account; everything above is rounded to the nearest integer. All this is clearly spelled out in Article 52 of the Tax Code of the Russian Federation. However, we note that in practice this procedure has been in effect for a long time.
Find out what changes in transport tax from 2018 must be taken into account in order to correctly calculate payments and report on tax to the IFTS. See rates and calculation examples.
Transport tax 2018: changes
Both "physicists" and organizations - legal entities are obliged to pay the transport tax annually. Moreover, this applies to all transport facilities (cars, motorcycles, scooters, buses, airplanes, boats, self-propelled vehicles, etc.).
In 2018, several important changes should be taken into account in the procedure for calculating and paying the transport tax. It is necessary to take into account the amendments, both in the declaration for the previous year, and in the current one (see table 1).
Actual changes in transport tax from 2018. Table 1
| What changed | The essence of the changes | Base |
|---|---|---|
| Declaration form | Submit reports for 2017 only on a new form. It was approved by the Federal Tax Service last year, but it did not have time to enter into force by the reporting for 2016. Therefore, the new form should be officially applied only now - until February 1. Although for companies that pay fees using the Platon systems, the Federal Tax Service advised to submit a new form (letter dated December 29, 2016 No. PA-4-21 / 25455) | Order of the Federal Tax Service dated 05.12.2016 No. ММВ-7-21 / [email protected] |
| Tax rates | Transport tax is paid to the regional budget. Therefore, if the subjects have their own rates, then in the calculation it is necessary to rely on them. For example, rates have changed in the Smolensk and Pskov regions, the Republic of Mari El. | The laws of the subjects of the Russian Federation |
| List of cars worth 3 million rubles or more | The Ministry of Industry and Trade has updated the list of expensive cars that must be taxed taking into account the increasing coefficient. In total, the new list contains 909 positions, whereas before there were only 708. | Information from 02/28/2017 on the website - minpromtorg.gov.ru |
| Calculation of tax on expensive cars | In July 2017, the FTS radically changed the position of calculating the tax on expensive cars. So in the future, it is necessary to pay tax, taking into account the increasing coefficient, in cases where the model or brand of the car in the list of the Ministry of Industry and Trade contains less or more information than according to the traffic police | Letter of the Federal Tax Service dated 18.07.2017 No. BS-4-21 / [email protected] |
| Privileges |
The Federal Tax Service has explained when a company loses its tax relief on heavy trucks if the fee under the Plateau system was not paid by the owner of the car. The service also clarified which documents can confirm the application of the benefits: Payment report (paper or electronic); Report from your personal account on the Platon portal, if you have a visa with a qualified electronic signature of the operator |
Federal Tax Service letters dated 08.06.2017 No. BS-4-21 / 10954, dated 04.05.2017 No. PA-4-21 / 8499 |
| Tax payment procedure | The Ministry of Finance explained that advance payments according to Plato do not reduce the tax. The company can take advantage of the deduction only for the route actually traveled, that is, when the fee has already been spent | Letter of the Ministry of Finance dated January 26, 2017 No. 03-05-05-04 / 3747 |
| Place of reporting |
Companies, as before, submit declarations to the inspection. But if you closed the division in 2017, then you need to report in the following order: At the place of registration of the division (before its closure); At the place of registration of the head office (if before the closure of the subdivision they did not have time to submit the report) |
Letter of the Federal Tax Service dated 04.04.2017 No. BS-4-21 / 6264 |
But there are a number of objects that the Tax Code exempts from tax. For example, cars for disabled people with a capacity of 100 hp, tractors, self-propelled harvesters, etc. (clause 2, article 358 of the Tax Code of the Russian Federation). Therefore, before calculating the tax, it is necessary to determine whether the vehicle is taxed or not.
In addition to the changes listed in Table 1, it is worth considering a number of other edits for 2018. In particular, the tax on expensive cars now has to be paid taking into account a single increasing coefficient - 1.1 (Federal Law of 30.09.17 No. 286-FZ). Therefore, for a number of cars costing from 3 to 5 million rubles and produced no later than three years ago, the tax will be lower. But the amendments have been in effect since 2018, therefore, tax must be calculated and paid for the previous year, as before (see table 2).
Coefficient for calculating road tax. Table 2.
For organizations that do not have expensive cars in their garage, there are no major changes. When calculating the tax, one must rely not only on the norms of the code, but also on regional laws. For example, if interim reports are introduced in a constituent entity of the Russian Federation, then advances are paid for each quarter, and at the end of the year, the balance is listed.
The general procedure for calculating the tax remained unchanged (Article 362 of the Tax Code of the Russian Federation). If you do not take into account reporting periods, then take the following formula:
Tax payable \u003d Tax base x Rate
Then the advance payments will have to be calculated as follows:
Advance payment of transport tax \u003d Tax payable / 4
Example
On the balance sheet of Universal-Project LLC was a 136 hp truck. The tax rate is 26 rubles / hp. Let us calculate how much the LLC will pay at the end of the year - 3536 rubles (136 hp × 26 rubles).
According to the general rules, transport tax must be paid from the month of setting up to the month of removing the car from the register. But if the owners of the car change in the middle of the month, then the ownership ratio is considered as follows:
- by the 15th - the new owner of the car;
- after the 15th - the former owner of the car.
Let us also recall the calculation of advance payments that a company must pay in the reporting periods: first, second and third quarters. In particular, take the following formula for the calculation:
Advance payment \u003d 1/4 x Tax base x Rate x Kv* x Kp*
* Кв - coefficient of ownership;
* Кп - multiplying coefficient.
Transport tax rates in 2018
The amount of transport tax payments depends on the tax rate and the engine power of the car. That is, the higher the capacity, the greater the amount of tax to be paid. Moreover, the base rates must be taken from the Tax Code, if the authorities of the subject have not established their own (see table 3).
Basic rates for transport tax. Table 3
The regions also have the right to approve differentiated rates. For example, from the year of manufacture of the car, or its environmental class. Therefore, stay tuned for all regional changes.
It is quite easy to clarify the rate in your subject. Go to the FTS service, tab\u003e "Electronic services"\u003e "Reference information on rates and benefits for property taxes". Then select the type of tax and the region you are interested in.
The service will instantly process the request and display the result in the form of a table. In it you will find not only the rate, but also a link to the regional law. Click on the hyperlink, then "Rates" and "Benefits" will automatically appear.
For a detailed table on rates in the regions of Russia, see below.
Transport tax rates by regions of Russia for 2018. Table
|
Region of RF |
Passenger cars with engine power |
|||||
|
Not more than 100 liters. from. (up to 73.55 kW) |
More than 100 liters. sec., but not higher than 150 liters. from. (more than 73.55 kW, but not more than 110.33 kW) |
More than 150 liters. sec., but not higher than 200 liters. from. (more than 110.33 kW, but not more than 147.1 kW) |
More than 200 liters. sec., but not higher than 250 liters. from. (more than 147.1 kW, but not more than 183.9 kW) |
More than 250 liters. from. (more than 183.9 kW) |
||
|
Republic of Adygea (Adygea) |
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|
Republic of Bashkortostan |
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|
The Republic of Buryatia |
from 8 to 10.3 |
from 15.7 to 19 |
from 22.9 to 27.8 |
from 34.3 to 41.7 |
from 68.7 to 83.4 |
|
|
Altai Republic |
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|
The Republic of Dagestan |
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|
The Republic of Ingushetia |
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|
Kabardino-Balkar Republic |
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|
Republic of Kalmykia |
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|
Karachay-Cherkess Republic |
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|
Republic of Karelia |
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|
Komi Republic |
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|
Mari El Republic |
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The Republic of Mordovia |
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The Republic of Sakha (Yakutia) |
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Republic of North Ossetia - Alania |
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Republic of Tatarstan (Tatarstan) |
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Tyva Republic |
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Udmurt republic |
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The Republic of Khakassia |
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Chechen Republic |
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Chuvash Republic - Chuvashia |
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Altai region |
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Krasnodar region |
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Krasnoyarsk region |
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Primorsky Krai |
from 9.1 to 26 |
from 45 to 150 |
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Stavropol region |
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Khabarovsk region |
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Amur region |
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Arkhangelsk region |
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Astrakhan region |
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Belgorod region |
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Bryansk region |
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Vladimir region |
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Volgograd region |
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Vologodskaya Oblast |
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Voronezh region |
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Ivanovo region |
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Irkutsk region |
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Kaliningrad region |
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Kaluga region |
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Kamchatka Krai |
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Kemerovo region |
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Kirov region |
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Kostroma region |
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Kurgan region |
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Kursk region |
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Leningrad region |
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Lipetsk region |
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Magadan Region |
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Moscow region |
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Murmansk region |
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Nizhny Novgorod Region |
13.5 or 22.5 |
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Novgorod region |
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Novosibirsk region |
from 75 to 150 |
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Omsk region |
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Orenburg region |
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Oryol Region |
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Penza region |
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Perm region |
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Pskov region |
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Rostov region |
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Ryazan Oblast |
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Samara Region |
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Saratov region |
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Sakhalin Region |
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Sverdlovsk region |
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Smolensk region |
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Tambov Region |
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Tver region |
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Tomsk region |
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Tula region |
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Tyumen region |
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Ulyanovsk region |
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Chelyabinsk region |
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Transbaikal region |
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Yaroslavskaya oblast |
13.1 or 15.8 |
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moscow city |
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St. Petersburg |
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Jewish Autonomous Region |
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Nenets Autonomous Okrug |
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Khanty-Mansi Autonomous Okrug - Yugra |
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Chukotka Autonomous District |
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Yamalo-Nenets Autonomous District |
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Republic of Crimea |
from 7.5 to 15 |
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Sevastopol city |
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