In order to reduce the payment of the transport tax, using the following methods:
1. Time of registration.
tax on transport must be paid for all the months during which the machines listed for now in the traffic police, regardless of the specific date of registration and deregistration.Recalculation of the number of days is not made.For example, when registering a vehicle March 28 must pay a tax for the whole month, in fact it will be used only 4 days.Consequently, transportation costs are best register at the beginning of the month and removed from the register, on the contrary, at the end.Thus, the company will not have to pay tax for the time in which the machine is not used in the manufacturing process.
2. Registration for the affiliates.
tax is a regional transport and each actor is entitled to set its rate at him.If the company has branches in regions where the tax rate is lower, it is advisable to register the equipment at their location.However, this may cause the tax claims, which are based on the fact that the technique has not been used in the region with a reduced rate.However, for the accrual of the tax they need to gather evidence confirming the operation of the branch without the use of transport.
3. Involvement of transport by third parties.
In some cases, the organization is much more profitable not to buy a car, but hire an employee with a car or other necessary equipment.This tax on vehicles will pay its owner.For use in production machines for employee compensation is paid, the amount of which is set in the employment contract.It is worth emphasizing that compensation payments are not subject to payroll taxes and expenses are included in the calculation of income tax under the rules defined by the legislation.From the point of view of tax optimization a better option - with the conclusion of the lease contract worker.In this case, the base for income tax is reduced by the amount of lease payments, as well as the sum of the costs of operation and maintenance of the machine.
4. Leasing.
Today, many organizations buy equipment on credit.Unlike bank loans, leasing transactions allow the buyer does not pay tax on the vehicle during the term of the contract.Pervnachalnym the lessor is the owner of the machine, which transmits it to the lessee until repayment.Under the law, transport can register for any of the parties in accordance with their written agreement.Thus, the obligation to pay tax on vehicles may be the lessee only after the transfer to it of ownership of the machine and putting it on record.
What else you need to know to transport taxes on cars and other vehicles listed in the optimal size?
significantly increase the tax burden of the enterprise may be malfunctioning machines.Charging tax on vehicles made by all techniques, standing registered in the traffic police, regardless of its status and actual use.Therefore, if the repair of transportation in the near future is not planned, it is necessary to remove it from the register as soon as possible.
There is a self-propelled vehicles are not designed for riding on public roads: scrapers, excavators and other mining machinery.To calculate the transport tax for this category apply reduced rates.But the tax authorities often rank these cars to trucks and credit additionally taxes.In this case, the organization can argue their position the following clarifications: Russian Ministry of Finance letter N 03-06-04-04 / 21 of the Federal Tax Service of 31.05.06 and letter N 18-0-09 / 0204 from 06.07.07.There is also an extensive jurisprudence, confirms the correctness of the taxpayers.It should be noted that the register should be in a self-propelled transport Gostekhnadzor and not in the traffic police.
To avoid paying tax on the stolen car, must be submitted to the IRS the appropriate certificate from the Ministry of Internal Affairs, responsible for investigating the case.After that, the vehicle can be excluded from the taxable objects until its return to the owner.
