Tax rate transport tax legal entities. Transport tax for legal entities: we calculate the tax amount ourselves. Transport tax for seniors: how much to pay

Owning a certain type of property on the territory of our country implies the need to pay property tax... Its calculation is carried out within the framework of special legislation - the formula is determined

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The Tax Code of the Russian Federation. It is important to note that the settlement and payment by legal entities must be carried out independently - there are other nuances associated with this subject of law.

Changes in 2019

Today, the ownership of certain types of property requires the payment of tax. This is not only real estate, but also cars.

According to the law, a property tax must be paid on vehicles. Its size is set individually, but according to standard standards.

The amount of transport tax is influenced by the following:

• car engine power;
• coefficient established by law for all machines;
• additional coefficients.

Moreover, it is worth noting that within the framework of the subjects, special legislative documents can be drawn up that allow to change the tax collection rates up or down.

But at the same time, there are some restrictions. Such independently determined values \u200b\u200bcannot differ 10 times or more from the standard ones established by the Tax Code of the Russian Federation.

It is important to note some difference in calculations, calculations for different categories of owners:

• individuals;
• legal entities.

Usually, there are no difficulties in individuals. Since the calculation is carried out by the tax office.

Moreover, this payment should be made in a lump sum, in a fairly extensive time period. Things are different for legal entities.

Those will need to be sure to independently calculate the transport tax. Moreover, payment must be made in advance payments. Usually 4 times a year.

For example, if you own a car, the amount of transport tax on which is 36 thousand rubles, then during the tax period you will need to make 4 transfers of 9 thousand rubles.

Moreover, late payment, undercharging threatens with serious troubles:

• assignment of certain penalties for late payment;
• accrual of interest for each day of delay.

In addition, there are many different additional points regarding the calculations. This also applies to certain tax charges. Tax legislation is constantly changing.

Representatives of legal entities should be especially careful about this. Since those independently need to carry out the calculation.

Moreover, the legislation is changing not only federal, but also in the subjects themselves. Today they have the right to independently carry out a number of measures for the formation of legislation.

There are some changes taking place in 2019.

There are a number of points that need to be dealt with. These include:

• the coefficient has undergone certain clarifications since the beginning of 2019 - at the moment it is determined as such as the ratio of the total number of months of ownership to the number of months in the corresponding reporting period (from 2019, only the one in which the car was purchased on the 15th or later on the basis of clause 3 is considered for a full month);
• the rule about expensive cars applies only to those that, as of March 1 of the reporting year, are presented on the official website of the Ministry of Industry and Trade (clause 2 of Art. No. 362 of the Tax Code of the Russian Federation).

There is an innovation on the transport tax on heavy goods - it is possible to get a deduction for damage paid by a legal entity. The question is determined by paragraph 2 of Art. No. 362 of the Tax Code of the Russian Federation.

Thanks to this deduction, it is possible to reduce the amount of the tax levy literally to zero.

The indicated innovations are defined precisely at the federal level. In this case, there may also be changes at the level of subjects such.

If the head of the legal entity has any questions about this, then he should contact the regional branch of the Federal Tax Service for permission.

Transport tax in 2019 for legal entities in Moscow is paid in accordance with the standard provisions of the Tax Code of the Russian Federation.

It is important to note that certain categories receive certain benefits. For example, this concerns the taxation of individual entrepreneurs.

But it is worth noting that standards similar to legal entities are usually applied to individual entrepreneurs. It is important to keep records of all expenses, generate reports.

It is also important to note that in 2019 the declaration for the submission of reports has undergone some changes. In addition to items such as engine horsepower, new items are provided.

For example, # 130 - means information for heavy trucks using the Platon system. It is important to note that there are no tax benefits in 2019 for those using the simplified tax system (simplified taxation system).

If a legal entity or an individual believes that their rights have been violated in any way, then it is worth going to court. The decision of this body will protect the rights of the taxpayer if there really is an error in calculating the tax fee.

Terms of payment of transport tax for legal entities

An important point is just the moment of payment of an advance payment of taxes, the deadline for sending funds to the budget by a legal entity. The amount of the penalty directly depends on the amount of the tax fee.

The following tax periods have been established for legal entities:

• first quarter;
• second quarter;
• third quarter;

It is for this reason that you will need to exercise 4 times a year.

It is also important to note that the subjects of the Russian Federation have the right to refuse to establish any accounting periods. And assign the accrual, payment of tax in one payment for legal entities as such.

This moment needs to be worked out in advance. And timely monitor changes in local legislation regarding tax collections.

For example, on the territory of Moscow and the region, the payment of advance payments is simply not provided.

This moment is determined by a special regulatory document - clause 1 of Art. No. 3 dated 09.07.08

At the same time, legal entities registered in the capital will need to transfer tax in a lump sum until February 5 of the year, which follows immediately after the reporting one.

The situation will be somewhat different in the case of the northern capital - St. Petersburg. In this city and the Leningrad region, it is necessary for legal entities to send advance payments.

The first three payments are made as follows:

• until April 30;
• until July 31;
• until October 30.

The last payment of the tax levy must be made before February 10. The above dates imply payment for last year - which precedes the submission of reports.

This issue is determined by special local legislation - paragraph 2 of Art. No. 3 dated 04.11.02, "On transport tax." Accordingly, in all other regions, things are similar.

It may or may not be required to implement. This moment is best worked out in advance.

Especially if the legal entity was registered relatively recently. And the relevant experience is still lacking from the person responsible for the formation of reporting.

What are the rates for the regions of Russia

Transport tax rates in the Russian Federation may differ in different cities. Since, according to the Tax Code of the Russian Federation, subjects are free to set the amount of payment at their own discretion.

For 2019, the rates are determined as follows (current information from the official websites of the Federal Tax Service):

Table continuation:

It often happens that an enterprise has a lot of expensive powerful cars on its balance sheet at the same time. In this case, you can use some methods of lowering the rate.

At the moment, the most effective:

• reducing the power of the car - it is possible to install a less powerful engine or simply try to forge documents with the help of friends in the traffic police;
• take advantage of certain benefits - for legal entities this is problematic, but some regions provide benefits in some cases;
• register a car in a region where the tax rate for the vehicle is significantly lower.

For legal entities in St. Petersburg. and other cities is determined individually, according to special regulatory documents.

This issue is best worked out in advance. This will allow you to independently perform the calculation, as well as prevent mistakes.

The underpayment of the transport tax to the budget (and the charge is made to the local budget, not the federal one) implies significant penalties, as well as fines. It is also important not to forget to submit your tax return on time.

Taxation is one of the most important areas of doing business. If there is no proper experience, consultation is required.

Today there are many institutions involved in the formation tax reporting in outsourcing mode. It is understood that the formation of tax reporting will be performed onsite.

How to calculate the amount

Calculating the amount of transport tax is an important step. Therefore, you need to familiarize yourself with the formula for calculating on the FTS website. All required additional information is also presented there.

Regarding the timing of payment in a specific region and the rate in the subject, as well as other points. It is important to pay maximum attention to the nuances. Errors in calculating tax arise precisely because of the subtle features of the calculation.

Formula

A formula is determined for calculating the transport tax in accordance with a special regulatory document - clause 3 of article No. 363.1 of the Tax Code of the Russian Federation.

Standard formula for calculating transport tax:

RN \u003d CH × NB × (number of months of ownership / 12) × multiplying coefficient,

It is necessary to consider separately the issue of using a multiplying coefficient. It should be noted that this applies only to certain types of cars. It is necessary to use it.

A complete list of such cars, when owning which you need to use a PC (increasing coefficient), is reflected on the official website of the Ministry of Industry and Trade.

Moreover, if at a specific point in time a certain car is not in the list, but it was previously there, it will be necessary to use a multiplying coefficient.

Otherwise, non-use is considered an error. Underpayment will occur. As a result - the absence of the fact of payment, accrual of interest and a fine.

Example

The easiest way to familiarize yourself with the process of paying the amount of transport tax is with a simple example:

LLC "Kontur" owns a vehicle with an engine power of 100 hp. The region has established a tax rate for each horsepower for this type of car in the amount of 25 rubles.

At the same time, the car is not included in the list for which a special multiplying coefficient is applied. The tax levy will be

100 h.p. × 25 rubles \u003d 2,500 rubles.

How to calculate interest

Sometimes it happens that the transport tax for some reason was not paid on time, or a penalty was imposed due to underpayment, for another reason.

In this case, the legal entity will again need to independently carry out the calculation and payment. The easiest way to understand this procedure is with a simple example:

The amount of the penalty is 1/300 of the refinancing rate of the Central Bank of the Russian Federation. OOO Kontur failed to pay part of the tax due to incorrect calculation.

The amount of non-payment will be 1 thousand rubles. For each day of delay, a penalty was charged in the amount of 1/300 of the rate. The number of days is 30.

Accordingly, for each day of delay - 3 rubles. 30 days × 3 rubles - 90 rubles of penalty interest will have to be paid by OOO Kontur.

Where to pay

On the official website of the tax service, the codes of the classification of income of the Russian Federation are indicated. For organizations that have been registered in Moscow, information can be obtained at https://www.nalog.ru/rn77/taxation/kbk/yul/nitz/tn/tno/.

The following is presented:

How to fill out a payment order

For the fact that you drive: in what time frame is it necessary to pay transport tax This type of tax refers to regional payments, and therefore the prerogative of local authorities is:

1. determination of the rate;
2. drawing up a list of beneficiaries.

Thus, taxpayers are recognized as persons for whom a particular vehicle is registered. The same tax code clearly prescribes which of them are subject to taxation. Tax base × rate. In accordance with paragraph 5 of Art. 83 of the Tax Code of the Russian Federation, the place of registration of the taxpayer itself is considered to be the place for submitting declarations and paying for transport in relation to motor vehicles and air vehicles.

Features of the transport tax in the Moscow region 2017

Payment specifics Reporting periods:

• 1st quarter;
• 1st half of the year;
• 9 months;
• 12 months.

The deadline for payment of the transport tax for legal entities is before the beginning of February, which follows the reporting one. A declaration is submitted, the form of which is established by legislative acts. Subjects can be installed taxable period at its discretion, and then the taxpayer must make an advance.

If the periods have not been set, then the declaration is submitted once a year. If advances are made, then it is worth considering that the deadline is the last day of the month that follows the reporting periods. The reporting document contains title page, 1st and 2nd sections.

The title page must contain the details for legal entities: TIN KPP, company name and others. The 1st section contains data on amounts, codes and OKATO.

How to calculate the transport tax in 2016-2017?

In the event that there is no necessary information in the documents for transport, then an examination is carried out in accordance with the procedure prescribed in Art. 95 NK (methodological recommendations, which are approved by order of the Ministry of Science of the Russian Federation dated April 9, 2003, No. BG-3-21 / 177). In 2017, a new law was adopted (dated July 23, 2013 No. 214-FZ), according to which it will be necessary for payers-organizations and individuals to pay transport tax on expensive types of cars, taking into account the increasing coefficients (Article 362 p. 2, 2.1 ). These are: 1.1 Concerning a passenger car, the cost of which is 3-5 million.
rubles, if it was released 2-3 years ago 1.3 Concerning cars, the cost of which is 3-5 million rubles, released 1 year ago 1.5 Concerning cars, the cost of which is 3-5 million rubles, released less than a year ago 2 Concerning cars , the cost of which is 5-10 million rubles., released 5 years ago 3 Concerning a car that costs 10-15 million.

Transport tax in 2016-2017 for legal entities

But it is worth considering such a nuance: the transport tax in general cases is paid at the location of the vehicle (Article 363, clause 1 of the Tax Code):

• location of water transport - the state body where it is registered;
• location of air vehicles - the location of the company, which is the owner (subparagraphs 1, 1.1 of article 83 of the Tax Code);
• the location of the remaining movable objects (cars, motorcycles, buses, etc.) is considered the address at which the company or separate divisions are registered, on the balance sheet of which the transport is located (subparagraph 2 of paragraph 5 of article 83 of the Tax Code).

It follows from this that the purpose of payment for transport tax will be determined taking into account which transport the legal entity is the owner of.

Transport tax for seniors: how much to pay?

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To calculate the tax, determine how many full months both owners own the vehicle. If the car was registered before the 15th, then for the new owner the month is considered complete. And he undertakes to pay the tax for this month. Conversely, if the previous owner removed the car from the register after the 15th, then the buyer does not need to pay for that month.

Okbukh

Attention

But the amount of tax on transport can be included in the company's expenses, due to which it becomes possible to reduce the base of the single tax of the special regime. Budget companies also pay transport tax, and there are no special rules - payment is made in the same way as all legal entities. Payments are made by the owner of the state institution - the state, and not by the institution that operates the transport.

Do retirees pay taxes on land, real estate or property?

RF. This applies to persons who are citizens, and stateless persons and those who have foreign citizenship. The only exception is the organizers of the Olympics and Paralympics. All transport that they use is non-taxable objects used for organizing events.
The tax base is considered: Indicator of the tax base Explanation Engine power (the measure of measurement is horsepower) This applies to transport that they have (except for aircraft with jet engines) Gross tonnage (unit of measurement - register tons) Relative to non-self-propelled water transport Passport statistical jet thrust engines (measure - kilograms of force) In relation to transport with jet engines Unit of transport In relation to other watercraft and aircraft The tax base is determined individually in each case (Art. 359).

Legal news

Any vehicle (water, air, land), the registration of which was carried out in accordance with the procedure established by federal law, is considered the object of taxation. I would like to clarify the situation around the transport, which, due to certain circumstances, is not used (theft, faulty technical condition, etc.). The fact of registration of a car or other transport is the basis for calculating the tax fee.

As long as the transport is registered, its owner is obliged to repay the debt on time. Stolen cars are an exception, but only if the crime is confirmed. Weighty evidence is a document issued by the relevant law enforcement agencies.

Any company will need to calculate the transport tax in 2017 for legal entities, regardless of the taxation system that it uses, because there are nuances in the calculation for individuals.

In this article we will tell you: how to correctly determine the tax base for transport tax in 2017? At what rates will legal entities have to pay tax? How to calculate the tax on an expensive vehicle (TC)? We also remind you about the terms of payment of the transport tax.

Transport tax declaration in 2017 may change

Before tackling calculation of transport tax in 2017 for legal entities, it will be useful to know that the declaration form may change. The draft Order is under consideration, which will approve new form declaration.

Let's say right away that the form of the transport tax declaration for legal entities will not change significantly. Separate lines will be added to the form so that the owners of heavy vehicles can take into account the payment of the fee in the Platon system against payments for transport tax.

It is expected that two new lines 070 and 080 will appear in the declaration - the date of registration and the date of deregistration of the vehicle. They will enter line 130 - the year of the TS, as well as lines 280 and 290 for the code tax deduction and the amount of the deduction (payment of the fee in the Platon system).

In the meantime, it is necessary to use the transport tax declaration form approved by Order of the Federal Tax Service of Russia dated February 20, 2012 No. ММВ-7-11 / 99 @. This form is for all readers of the Russian Tax Courier magazine.

How to fill out the calculation faster? Our editorial staff has released a large encyclopedia "Tax Report'2017". It has everything you need to successfully submit reports on any tax: forms, examples on numbers, a detailed procedure and convenient samples. It is available only to subscribers of the magazine. and prepare reports quickly and without errors. Hurry up bye

Who will pay transport tax

When calculation of transport tax in 2017 for legal entitieswe must proceed from the following. The tax is paid by the company for which the car is registered, moreover, it is registered with the traffic police.

It is important to note that the obligation to pay tax remains with the company even if the car is not used in its activities and does not make a profit (Article 357, Clause 1, Article 358 of the Tax Code of the Russian Federation).

Please note that the tax for a car registered on separate subdivision, is paid at the location of this unit (clause 1 of article 363 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated October 29, 2013 No. 03-05-04-04 / 45850).

How to calculate transport tax in 2017

Please note that calculation of transport tax in 2017 for legal entities must be done for each vehicle registered with the company. The company must calculate tax and advance payments independently (clause 1 of article 362 of the Tax Code of the Russian Federation).

The tax amount based on the results of the tax period is determined simply - you need to multiply the tax base by the tax rate. We remind you that the vehicle's horsepower is recognized as the tax base for transport tax. And tax rates are determined by the law of the constituent entity of the Russian Federation (clause 1 of article 361 of the Tax Code of the Russian Federation).

Information about the power is in the vehicle passport - PTS (subparagraph 1 of clause 1 of article 359 of the Tax Code of the Russian Federation). The tax period is a calendar year (clause 1 of Article 360 \u200b\u200bof the Tax Code of the Russian Federation), and the reporting quarters are recognized as 1, 2, 3 and 4 (clause 2 of Article 360 \u200b\u200bof the Tax Code of the Russian Federation).

If the company has not owned a car for a full year, to calculate the transport tax it will be necessary to determine the "Kv coefficient" It reflects the number of full months the vehicle has been owned by the company. To do this, you need to divide the number of full months of vehicle ownership for the reporting or tax period by the number of months in this period.

EXAMPLE

To calculate the vehicle tax, which was registered for the companies for 9 months, we calculate the Kv coefficient as follows. Divide 9 months by 12 since the tax period is a year. We get the value of the coefficient Kv equal to 0.75

Also, to calculate the transport tax in 2017, you may need the Kp coefficient. Legal entities use it when calculating the tax on expensive cars. Such cars are included in a special list of cars with an average cost of over 3 million rubles. (Clause 2, 2.1 of Article 362 of the Tax Code of the Russian Federation). The list for each year is prepared by the RF Ministry of Industry and Trade.

Raising coefficient table

Calculation of the advance payment of transport tax in 2017

There is a special formula for calculating the advance payment for transport tax (clauses 2.1, 3, article 362 of the Tax Code of the Russian Federation). It is necessary to multiply the tax base by the tax rate, by the Kv coefficient, then by the Kp coefficient, and in the end divide all this by 4, since the advance payment is calculated for the quarter.

EXAMPLE

Advance amount for one quarter by carFord Focus 1.6 liters with a capacity of 125 liters. with., registered to a Moscow company, must be calculated as follows. The power of the vehicle is multiplied by the tax rate, by the Kv coefficient (the Kp coefficient is not applied) and divided by 4. (125 hp X 25 rubles X 1) / 4 \u003d 781 rubles.

Calculation of transport tax for the year

To do calculation of transport tax in 2017, you need to multiply the tax base by the tax rate, multiply the result by each of the coefficients.

Such a calculation is made by legal entities for each car, and the results obtained are summarized (clauses 2, 3, article 362 of the Tax Code of the Russian Federation). We remind you that the Kp coefficient is applied only when calculating the tax on expensive cars.

EXAMPLE

In 2016, the Moscow company had two vehicles in the traffic police:Ford Focus (125 l. From.) AndOpel Astra (140 l. From.). Let's calculate the tax:

• 125 l. from. X 25 rubles. X 1 \u003d 3125 rubles;
• 140 l. from. X 35 rubles. X 1 \u003d 4900 rubles.

The Kv coefficient is equal to 1, since the vehicles were registered with the company for all 12 months of 2016. The tax amount for the year for both cars will be 8025 rubles.

Terms of payment of transport tax

We remind you that the order and terms payment of transport tax in 2017determines each subject of the Russian Federation independently. Advance payments need to be paid only for the 1st, 2nd and 3rd quarters. The Tax Code allows the constituent entities of the Russian Federation to decide on their own whether it is necessary to calculate and pay an advance (clauses 1, 2, Article 363 of the Tax Code of the Russian Federation).

EXAMPLE

In Moscow, the payment of advances is not provided, and the tax must be transferred to the budget by February 5 after the end of the reporting year (clause 3 of the Law of Moscow dated 09.07.08 No. 33).

To transfer advance payments and tax, use the KBK code 182 1 06 04011 02 1000 110. Please note that you need to submit a transport tax return once a year, the deadline is February 1 after the reporting year. But there is no need to report on the results of each quarter (clause 3 of article 363.1 of the Tax Code of the Russian Federation).

KBK - 2017 transport tax for organizations was paid using the same codes as before. The same procedure applies in 2018. Consider the list of the BCC relevant for this tax, as well as the specifics of the regulations governing the procedure for their application.

KBK on transport tax for legal entities in 2017-2018

The code budget classification is used by the state in order to effectively account for various revenues and expenditures of the RF budget. Individuals engaged in commercial activities almost always deal only with those types of BCMs that relate to budget revenues.

The current KBKs are given in the order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n. They are presented in the form of a very complex structure, which can be difficult to interpret for a non-specialist.

The competent authorities of the Russian Federation, most often the Federal Tax Service and the Ministry of Finance, periodically issue regulations with explanations regarding the application of the KBK. For example, the order of the Federal Tax Service of Russia dated December 29, 2016 No. ММВ-7-1 / 736.

Applicable kBK codes have a uniform look - 20-digit sequences of numbers. It is this 20-digit BCC that must be indicated in payments when transferring taxes, contributions, fees to the budget, as well as penalties and fines charged in cases provided by law.

For firms that are subject to the payment of transport tax, order No. 65n fixes the subject to be used for this tax in 2017 -2018 years KBK 182 1 06 04011 02 1000 110. The same was in force in 2016.

In 2017-2018, the BCK 2016 transport tax on fines and penalties did not change either.

Read about the form of the transport declaration valid for the 2017 report and the rules for filling it out in the article .

KBK for fines and penalties for transport tax in 2017-2018

For legal entities that are payers of transport tax, the order No. 65n establishes the following BCCs to be used in 2017-2018.

Organizational transport tax is one of many taxes required to be paid by any legal entity. What will be the transport tax for legal entities in 2017 and in what time frame it must be paid, as well as whether it should be expected to be canceled at all, we will consider below.

How to calculate transport tax for legal entities in 2017

You can calculate the transport tax for legal entities in 2017 using an elementary formula: the tax base is multiplied by the tax rate. True, the formula may contain an amendment with decreasing or increasing coefficients (for example, for expensive cars that cost several million rubles), and each region of Russia is entitled to change the tax rate relative to the base value in any direction, while there is only one restriction for changing the rate - it should not differ in any direction by more than ten times from the baseline. Therefore, the amount of taxes is very individual and will differ markedly from one Russian region to region.

The tax rate on transport tax in 2017 for legal entities is set in each region independently, therefore, the accountant of the organization can find out the current rate in his subject of the federation on the website of the local inspection of the Federal Tax Service or directly at the inspectorate.

As any accountant knows, the responsibility for calculating this tax lies with the legal entity itself, and the report to the Federal Tax Service is submitted in the form of a declaration, and tax authorities they only check, relying on the traffic police database as well, whether the accounting department correctly calculated the amount of taxes and whether the payment was made in full. Therefore, this work must be treated as carefully as any other accounting activity - the tax authorities will definitely not be praised for a mistake.

Terms of payment of transport tax for legal entities in 2017

The declaration for this tax must be filed by a legal entity before February 1, 2017. In those regions where the payment of this tax for legal entities is provided once a year, the same date is the deadline for making payments to the budget for the accrued tax. True, in the overwhelming number of federal subjects this tax is nevertheless paid by legal entities in advance once a quarter, and the tax payment deadline is the entire next month after the end of the quarter. That is, according to the results of the first quarter of 2017, the tax will have to be paid before April 30, according to the results of the second - until July 31, etc.

It should be remembered that in 2017 the system of budget classification codes will change, but the BCC for the transport tax will remain the same.

A sample declaration for such a need (if, for example, you come across this for the first time) can easily be found on the Internet or at your local tax authority.

Can the transport tax for legal entities be canceled?

Discussions about the abandonment of this tax, in principle, have been going on for a long time. One main injustice applies to both ordinary Russians and Russian legal entities - in fact, the owners of any vehicle pay the road tax twice. In addition to the tax itself, there are excise taxes on fuel, which more adequately reflect the degree and frequency of car use, and those cars that travel on the roads more often bring more money to the budget due to excise taxes. Even multiplying coefficients for expensive and powerful vehicle there were originally laid, albeit indirectly, since such cars consume an insane amount of fuel. As a result, a paradox arises, which is not found in any other country in the world, when the same collection is collected twice under different forms.

Nevertheless, if the tax refusal was not discussed in the “satisfying” years, all the more we should not expect it now, when the government is looking for any ways to reduce the budget and even cuts socially significant expenses, and is looking for new and new ways to raise money even from the ordinary population. What to say about business. Obviously, the authorities will not give up such a good way to replenish the state budget even with regard to ordinary citizens, the more this thesis will be true in relation to fees from organizations and enterprises. Therefore, business will need to survive without hope for help from the state.