The current tax legislation of the Russian Federation classifies the transport tax as a regional tax. This means that this type of tax is enacted by the legislative authority of the constituent entity of the Russian Federation. Absolutely all regional payments replenish the treasury exclusively of the subject of the Russian Federation.
Transport tax must be paid annually by legal entities and individuals - owners of all types of vehicles, which include cars, buses, motorcycles, airplanes, helicopters, boats, motor ships, motor boats and other air, water and land vehicles.
How transport tax is calculated
The main tax document of the Russian Federation - the Tax Code, defines the amount of transport tax as the product of the taxable base and the tax rate.
The tax rate or the so-called tax rate is the monetary value of the tax per unit of tax. For automobiles, the tax rate will depend on the engine power of the taxed vehicle per horsepower. Simply put, the more horsepower there is under the hood of a car, the higher the tax rate. So, for example, the tax rate for a car with an engine power of 100 to 150 horsepower will be 3.5 rubles per 1 horsepower, while with an engine power of 150 to 200 - 5 rubles, respectively. The tax rate is set by law at the regional level. The Tax Code of the Russian Federation defines the rates for all types of vehicles, but at the level of the constituent entities of the Federation, they can be reduced or increased, no more than tenfold.
Tax base - physical, cost, or other qualitative or quantitative characteristics of the object of taxation. For calculating the transport tax on a car, the taxable base is determined by the engine power expressed in horsepower.
Methodology for calculating transport tax
To independently calculate the transport tax on a motor vehicle, you will need knowledge of only two quantities - the engine power of the car, calculated in horsepower (indicated in the certificate of state registration of the vehicle) and the amount of the tax rate established in the region where the motor vehicle is registered and registered. remedy (available on the Internet portal of any legal search engine).
Calculation of transport tax for a specific example. A passenger car with a decent engine power of 190 horsepower is registered with the traffic police, for example, in the Voronezh region. According to the law of the Voronezh Regional Duma, the size of the transport tax rate for this category of car is set at 50 rubles per 1 horsepower.
Tax amount = Tax rate (50 rubles) * Tax base (190 horsepower)
By simple mathematical calculations, we get the amount of transport tax required to be paid is 9,500 rubles.
