How to calculate auto tax?

As indicated in certain articles of the Tax Code of the Russian Federation, individuals and legal entities that have vehicles in their possession must pay the transport tax according to the established procedure for accrual and in accordance with the payment deadlines.

Many motorists ask the following question: "How to calculate auto tax yourself, in order to know in advance how much you have to pay?" Let's look at the essence of this problem:

1. It is necessary to determine who will pay tax on cars.

Individuals pay the tax in the event that the vehicle is registered with the State Traffic Safety Inspectorate. A legal entity pays a tax on cars only if it owns or uses it on the basis of a power of attorney.

Owners of a vehicle that is engaged in the carriage of passengers or in freight traffic are exempt from tax. By the way, recently an addition to the Tax Code of the Russian Federation was adopted, according to which persons taking part in the preparation for the 2014 Olympic Games in Sochi do not pay tax on cars.

2. In order to correctly calculate the tax on cars, the tax base is determined for the beginning, and the tax rate in a specific subject of the Russian Federation is taken into account.

Determine the tax base can be individually, for a particular vehicle, based on the engine power, which is calculated in horsepower, and is typical for a particular vehicle. The tax base can also be expressed in terms of kilograms of traction or register capacity.

The amount of horsepower for your car can be found on the certificate issued at registration, which is available for each vehicle or for the PTS.

Important: the tax base must be specified for each vehicle individually.

3. The rate of the tax on cars is determined by this or that subject of the Russian Federation independently, it can differ from the rate determined in the Tax Code by no more than ten times (in the direction of reduction or increase).

By the power of a certain province, region or republic, as specified in cl. 361 of the Tax Code, the vehicle tax rate may be legalized, reflecting the number of years that have passed since the issuance of a particular vehicle.

When calculating calendar years, the starting point is 1 January after the release of any vehicle, including the year for which the vehicle tax is levied.

Knowledge of the above rules will help you calculate the tax on cars.

4. And now let's talk about how to calculate the tax on cars in numbers? After determining the tax base, we multiply it by the regional tax rate. Calculate the tax on the car is necessary in accordance with the tax period, which is always equal to the calendar year.

As an example: an individual during the whole of 2011 owned a motor vehicle with a horsepower of 85 horsepower, in this region the car tax rate was 9 rubles. For one unit of power, i.e. horsepower. As a result, we get 765 rubles (85x9).

5. Calculate the tax on cars, which during the calendar year was removed or put on the record in the traffic police, it is quite simple. To do this, you need to use a time factor that is equal to the number of full months of maintenance, that is, the time when the car was registered for a particular owner, divided by the number of calendar months.

Article 362, paragraph 3, noted that the tax on cars, which in the billing period were removed or put on record in the traffic police, is calculated in total (month of registration + month of taking the car off the register). If the withdrawal occurred within one month, then one month is taken into account.