How to determine the rate of the transport tax

Remember that according to Chapter 28 of the RF tax code taxpayers-organizations at the end of each reporting period (quarter) are required to calculate the amount of the advance payment of the transport tax and to provide to the tax on tax calculation on advance payments of this tax. Form of tax calculation and advice on completion of use approved by the Ministry of Finance of the Russian Federation.

In section 2 the calculation of the column 11 will reflect the amount of the advance payment calculated during the reporting period. To calculate calculate 25% of the tax base, tax rates and the ratio of column 9 to p. 14. This ratio is calculate by dividing the number of full months during which the vehicle was registered to the taxpayer, by the number of full months in the reporting period.

The value of the coefficient, specify as a decimal accurate to the second decimal (up to hundredths). The month of registration and the month of de-registration take the car for a whole month. If the car was registered and removed from the register in the same calendar month, enter 1 month.

For example, if the car sold in August, the rate of the transport tax for the III quarter calculate in the following way. The number of months during which the car was registered, take 2 (July and August). The number of months in the reporting period (the third quarter) is 3. Dividing 2 by 3, we get a value of 0.67. This factor, and specify in the Declaration.

In the case of the purchase of the machine the ratio of the transport tax expect the same. Thus, for each vehicle keep a separate calculation factor. The amount of the advance payment for the quarter calculate by multiplying the resulting ratio to the power of the engine and on the tax rate for each horsepower of capacity.