Headings
...

Application of a higher tax rate

If a person owns a car, he will have to pay a transport tax every year. The increasing coefficient in calculating the corresponding payment is far from the latest significance. Sometimes it is this component that helps to understand how much you have to pay for the car. Next, we will consider the features of the road tax associated with the rate of increase. When is it used? Why is this done? Answers to all these questions and not only will be given below. Understanding such information is possible without much difficulty. The main thing is to take into account the peculiarities of the current legislation.

The principles of calculating tax on vehicles

What is it?

Each car owner needs to pay a transport tax. The increasing coefficient is one of its components. In some cases, without it, it will not be possible to calculate the amount of payment for a car or other transport.

This coefficient appeared in Russia in 2014. Since then, for some vehicles, it has been used in calculating road taxes.

What is the point?

A raising factor in the calculation of the transport tax is sometimes required, and sometimes not. This is a normal occurrence. The thing is that the mentioned component does not apply to all motor vehicles. Moreover, it has its own meaning.

The essence of the coefficient is as follows:

  1. Citizens with luxury vehicles pay a higher tax. This is logical. The more expensive and luxurious the car, the more there should be a road tax for them.
  2. Due to the application of the coefficient, legal replenishment of the state treasury is carried out.
  3. An increased road tax sometimes helps the population incline to choose domestic low-cost vehicles. They do not too often fall into the elite category.

In addition, if a person cannot pay the vehicle tax for one reason or another, he will have to sell the corresponding movable property. Roads will not suffer from the advent of new cars.

Tax Code of the Russian Federation on the increasing coefficient

Who installs?

From year to year, citizens who own vehicles must pay a transport tax. In this case, not all car owners are familiar with the increasing coefficient. As already mentioned, only certain cars are considered elite in Russia. But more on that later.

To begin with, it is worthwhile to find out who sets and regulates this component of the road tax. According to the law, the Ministry of Industry and Trade is engaged in this. This organization carries out an analysis of the cost of a car from year to year, after which it checks the previously available data and adjusts the coefficients if necessary.

Important: information from the Ministry of Industry and Trade is updated at the end of March each year.

Which car is applied to?

An increased coefficient on transport tax in Russia is applied only in certain cases. Moreover, it is usually necessary for organizations and legal entities to specify it - they must calculate taxes independently. Individuals can, at their own request, find out the mentioned coefficients.By themselves, they remain unchanged. Only the list of TS to which certain coefficients are applied changes.

To date, the studied component applies only to elite vehicles. In short, the average cost of such movable property should be between three million rubles. It is in this case that transport can be included in the list of luxury vehicles.

In general, the application of the increasing coefficient in the transport tax is carried out in respect of cars included in the elite list. It is formed by the Ministry of Industry and Trade from year to year. And it is precisely on him that one needs to be guided, and not only on the average value of movable property.

When a boost factor is applied

Important: the "price tag" set by the manufacturer will be taken into account, and not the amount indicated in the DCT.

Age dependent

It is important to know that the studied component depends not only on the cost of transport, but also on the year of its release. If the car is expensive and recently released, it is likely to become a luxury. Otherwise, you will have to clarify the information on the website of the Ministry of Industry and Trade.

You can focus on the following data from the Tax Code of the Russian Federation (paragraph 2, article 362):

  • 1.1 - for cars with an average cost of 3 to 5 million rubles. inclusive, from the year of manufacture of which no more than 3 years have passed;
  • 2 - for cars with an average cost of 5 to 10 million rubles. inclusive, from the year of manufacture of which no more than 5 years have passed;
  • 3 - for cars with an average cost of 10 to 15 million rubles. inclusively, from the year of manufacture of which no more than 10 years have passed, as well as of cars with an average value of more than 15 million rubles, from the year of manufacture of which no more than 20 years have passed.

In this case, the age of the car will be determined by the year of its release. In order not to get confused, it is better for car owners to study the information on the website of the Ministry of Industry and Trade or contact the Federal Tax Service for an explanation of the situation.

Verification of conditions for use

Vehicle tax and upside factors are closely related. In some cases, as already mentioned, it is possible to calculate the corresponding payment incorrectly. This happens if a person does not take into account the fact of the elitism of his transport.

Which cars pay a higher tax?

In order not to be mistaken, before calculating the amount of road tax, each car owner must:

  • check if the vehicle is on the luxury list;
  • make sure that the service life of the vehicle does not exceed the established by the Tax Code of the Russian Federation for the application of the coefficient of payment increase.

If the car is not included in the elite list or its service life exceeds the maximum allowable for the use of a high road tax, it will not be necessary to apply the studied component to calculate the corresponding payment.

Tax calculation formula - individual taxpayers

Interested in a higher tax rate? The list of luxury cars is a must-see. After that, each person will be able to independently calculate the size of the road payment to be paid.

To do this, he is recommended to perform the following mathematical steps:

  1. Divide the vehicle ownership time for the year by twelve.
  2. Refine the tax rate for a particular region. Multiply it by the engine power of the vehicle.
  3. Multiply the numbers obtained in the first two steps.

So the usual tax on the vehicle is calculated. If the car is considered a luxury, you will have to perform one more action. Which one?

Formula for luxury car tax

The resulting product is multiplied by the rate of increase in payment. It will depend on the price of the movable property and its service life. At this stage, the mathematical operations end.

Formula for organizations

Transport tax rates, increasing the coefficient and engine power of the car will have to be specified in advance when calculating the transport tax. This rule applies to individuals and organizations.The latter calculate payments for a vehicle owned in a slightly different way.

To cope with the task, legal entities must do the following:

  1. Repeat the first two steps from the previous instruction.
  2. Multiply the resulting work by the share in the ownership of the movable object.
  3. Multiply the figure by the coefficient of increase, if necessary.
  4. Take away the benefits. Payments on "Plato" are also taken into account.

Practice shows that in fact, to carry out independent calculations is not difficult. The main thing is to timely check data on the websites of various government services and departments. Otherwise, a person may be mistaken in calculating taxes.

Increased vehicle tax

Refining data by region

Auto tax is regional in nature. This led to the fact that the benefits and tax rates on it are determined in each city individually. It follows that the same transport in different regions of the country will have to pay differently.

In order not to make a mistake with the transport tax, increasing the coefficient, rates and benefits, you can use the services on the website of the Federal Tax Service of the Russian Federation. Typically, data is refined like this:

  1. Go to the website of the Federal Tax Service of the Russian Federation and choose your region.
  2. Click on the Transport Tax section.
  3. Indicate the place of registration of transport. The benefits and rates for further operations will depend on this.
  4. Define the reporting period for which the payment is calculated.
  5. Click on the button responsible for starting the scan of the FTS base.

In the course of the actions performed, an official document will appear on the screen in which the information necessary for the taxpayer will be registered. You can find out about the benefits of road tax if you click on the "More ..." hyperlink in the search results.

Important: tax rates for individuals and legal entities are different. Therefore, they have to be clarified individually.

Conclusion

We found out what transport taxes and increasing ratios are. Now, if necessary, each taxpayer will be able to clarify the amount of payment for the ownership of the vehicle. And if necessary, he will be able to apply a tax increase coefficient.

TA tax calculation

The most accurate information to the taxpayer on any issue can be given only in the relevant state bodies. For example, in the Federal Tax Service of the Russian Federation. There they will certainly help to calculate and even pay the tax on vehicles in the shortest possible time.


Add a comment
×
×
Are you sure you want to delete the comment?
Delete
×
Reason for complaint

Business

Success stories

Equipment