As specified in certain articles of the Tax Code of the Russian Federation, individuals and legal entities having in his possession the vehicles have to pay motor vehicle tax in the prescribed manner of calculation and in accordance with the terms of payment.
Many motorists are asked the following question: "How to calculate the tax on cars on their own, to know in advance how many will have to pay?" Let's look at the essence of the problem:
1. It is necessary to determine who will pay the tax on cars.
Individuals pay a tax if the vehicle is registered in the traffic police.Legal person pays tax on cars, only if the owner or the use of it by proxy.
owner of the vehicle, which is engaged in the transportation of passengers or freight, are exempt from tax.By the way, recently taking supplements to the Tax Code of the Russian Federation, according to which the person involved in the preparation for the Olympic Games 2014 in Sochi, do not pay tax on cars.
2. In order to calculate the tax on cars to start the tax base and the tax rate is taken into account in the specific subject of the Russian Federation.
determine the tax base can be individually for a specific vehicle, based on the engine capacity, which is calculated in horsepower, and is characteristic of a particular vehicle.The tax base may also be expressed in the number of kilograms of thrust or register roominess.
horsepower for your car can be found in the certificate issued at registration, which is present in every vehicle or TCP.
Important: the tax base is to be determined specifically for each vehicle individually.
3. The tax rate on cars is determined by one or another subject of the Russian Federation alone, it may differ from the rate specified in the Tax Code are not more than ten times (decrease or increase).
Authority defined territory, region or republic, as described in Sec. 3 of Art.361 of the Tax Code can be sanctioned its tax rate for the car, which reflects the number of years that have passed since the release of a vehicle.
When calculating calendar years, the starting point is the 1st January following the release of any vehicle, including himself and the year for which the tax on transport.
knowledge of the rules given above will correctly calculate the tax on cars.
4. Let's talk about how to calculate the tax on cars in the numbers?When determining the tax base, multiply it by the regional tax rate.Calculate the tax on cars must be in accordance with the tax period, which is always the calendar year.
As an example, an individual during the whole 2011 has been in the ownership of the car, engine power - 85 horsepower in this region tax rate for cars was 9 rubles.per unit power, that is. e. horsepower.The result is 765 rubles (85h9).
5. Calculate the tax on cars that during the calendar years was filmed or recorded in the traffic police, quite simply.To do this, use the time factor, which is equal to the number of full months of detention, that is, the period when the vehicle was registered to a specific host, divided by the number of calendar months.
Article 362, paragraph 3, noted that the tax on vehicles, which in the accounting period were removed or recorded in the traffic police, calculated cumulatively (registration month + month removing cars from the account).If withdrawals occurred within one month, it is taken into account one month.
