How to determine the tax base of transport tax

First, determine whether you or your company is a payer of the transport tax. If you are the rightful owner of the self-propelled means, to pay to the state budget a certain amount of money you need.

When you use a vehicle for transporting animals, milk, passenger, freight, if your car is equipped for a disabled person or your self-propelled vehicle is a tractor, combine harvester, then you tax exempt. This is regulated by paragraph 2 of article 358 of the Tax code of the Russian Federation. There is another case when there is no object of taxation. Not to calculate and not to pay this tax, you can since the deregistration of the vehicle in the traffic police.

Tax base of transport tax is determined as follows. Take the technical data sheet for self-propelled vehicle. It identifies features. Look in the documentation, the power of the engine of your car. If it is expressed in horsepower, then the value will be the base for the tax. When the power is indicated in kilowatts, then ensure that it is the indicator of horsepower. It is calculated by multiplying the value by 1,35962.

Determine the coefficient for the calculation of the tax base. This figure is established by legislative acts of local governments, depending on the region where you live and where the vehicle is registered. Multiply the value on the power of the engine of the vehicle. Thus, you will find a tax base for the calculation of the transport tax.

When defining tax rates use article 361 of the tax code. The rate depends on engine power. Multiply the value of the tax base. Pay the transport tax receipts.

Consider the following. If you passed a car, the tax to pay is still necessary. And are calculated within the tax period (calendar year for individuals, quarter – for legal entities) advance payments. The advance will be equal to the transport tax, divided by four.