For the purpose of taxation of the profits of the organization, the fuels and lubricants used in the process of carrying out economic activities are taken into account as expenses. So that in the future, when conducting a tax audit, it is not necessary to prove the economic feasibility of such expenses, it is necessary to establish fuel consumption rates for each car available in the organization.
Instructions
Step 1
The operating fuel consumption is by no means identical to the average consumption (reference fuel consumption according to the manufacturer's information) due to the fact that this value (operating consumption) is made up of the individual characteristics of the car and the driving style of its owner. Metrics such as vehicle load, road conditions, traffic density, weather conditions, season, driving style, tire pressure, and air conditioning use can significantly increase the amount of gasoline consumed. Additional equipment or accessories also have a significant effect on traction performance and fuel consumption, as they alter the vehicle's weight and drag coefficient.
Step 2
Try to calculate the fuel consumption rate for a passenger car. To do this, use the formula recommended by the Ministry of Transport of the Russian Federation: Qн = 0.01 x Hs x S x (1 + 0.01 x D), where: Qн - standard fuel consumption in l; Hs - basic fuel consumption rate for vehicle mileage in l / 100 km in accordance with the methodological recommendations "Norms of consumption of fuels and lubricants in road transport" approved by the order of the Ministry of Transport of the Russian Federation dated March 14, 2008 No. AM-23-r; S - vehicle mileage in km (according to the waybill data); D - correction factor (total relative increase or decrease) to the norm in% - is set by order or order of the head of the enterprise.
Step 3
When calculating the correction factor, take into account various factors, such as: - climatic (operation of the car on the ground, taking into account the height above sea level); - seasonal (in winter, for example, fuel consumption increases); - road traffic (characteristics of the road surface); - operational, etc. There are correction factors taking into account the size of the population, relative to the installed additional equipment on the vehicle, etc. The factors that increase or decrease the rate of fuel consumption, check the above guidelines.
Step 4
Example: Volkswagen Passat 1.8T (4L-1, 781-150-5A), 2011 onwards, with an automatic transmission, equipped with a climate control system, is operated in an urban cycle, the urban population is over 1.5 million people Mileage on November 15, 2011, in accordance with the data of the waybill presented by the driver, was 130 km. The basic fuel consumption for this vehicle is 10, 1l / 100km. The head of the enterprise established the following allowances: - operation in the urban cycle - 5%; - operation in the cold season (for example, November-March) -10%; - application of the climate control system - 5%; - running-in (new car) - 5%. Thus, the value of the correction factor (D) is 35%. Substitute the available data in the formula and get the following fuel consumption rate for this vehicle: Qн = 0.01 x 10, 1 x 130 x (1 + 0.01 x 35) = 17.73 l
