Transport tax under the simplified tax system for individual entrepreneurs and LLCs

“Simplified” transport tax: who will pay?

An organization immediately becomes obligated to repay transport tax as soon as it registers at least one vehicle (vehicle) in its name. This requirement is clearly regulated in the text of Art. No. 28 Tax Code of the Russian Federation .

Note! Individual entrepreneurs working under a simplified system are required to pay transport tax in the same way as individuals do.

Transport tax on the simplified tax system in 2018

A simplified taxation system was introduced by Federal Law No. 104-FZ of July 24, 2002. The simplified tax system is a special tax regime that is aimed at reducing the tax burden on small and medium-sized businesses and facilitating accounting and tax accounting.

The simplified taxation system differs from other tax regimes, in particular, from the general taxation system, which is used by enterprises and organizations with income over 150 million rubles.

Organizations that work on the simplified tax system have preferential rates, and therefore income and taxes are calculated in two steps: the percentage of the amount of income received (for the reporting period) is determined, and if the individual entrepreneur does not operate at a loss, then all insurance premiums are deducted from the income and sick leave.

Transport tax under the simplified tax system in 2020 is paid on the basis of the articles of Chapter 28 of the Tax Code of the Russian Federation. Thus, all entrepreneurs who apply the simplified taxation system and own vehicles, regardless of the type of activity and method of generating income, pay transport tax.

Article 360 ​​of the Tax Code of the Russian Federation regulates the timing of payment of transport fees. Article 361 of the Tax Code contains the basis for establishing transport tax rates. Tax rates differ depending on the category of vehicle.

In addition, the Tax Code of the Russian Federation has a special table that makes it very easy to calculate the amount of transport tax payable. To do this, you need to multiply the number of horsepower by the tax rate.

For organizations using the simplified tax system, the deadlines for making advance payments for transport tax are established in Article 363 of the Tax Code. According to this article, all advance payments for tax payments must be made during the entire tax period. At the end of the tax period, you must pay the remaining tax (which is calculated on the basis of paragraph 2, article 262 of the Tax Code of the Russian Federation).

Fresh materials

What influences the “mood” of transport tax?

The transport tax is a local tax, since its amount and repayment terms are determined by the regional leadership. The main requirement for this tax is that it should not differ from the indicator established by the tax code by more than ten times: neither upward nor downward.

In the event that a region does not set the transport tax rate at its own discretion, then such a region must apply the rate adopted at the federal level.

The final amount of this tax prescribed to a legal entity is influenced by three main factors:

1. The number of vehicles that are on the company’s balance sheet.
2. The transport tax rate adopted and in force in a particular region.
3. The power indicator of each vehicle, according to their technical data sheets.

Transport tax is calculated for each vehicle separately, using a special equation:

To find out the transport tax rate approved for regional use, you must contact the territorial tax inspectorate.

Note! There are increasing and decreasing coefficients for a car.
They are determined based on: the average price of the car, its age, degree of wear and operating time.

The procedure for calculating transport tax under the simplified tax system

The tax amount for individuals and individual entrepreneurs is calculated by the tax authorities, and the tax is paid according to the tax notice. LLCs must independently calculate both the tax itself and advances; the rates are approved by the constituent entities of the Russian Federation.

Tax and advance payments must be paid to the Federal Tax Service where the vehicle was registered. Transport tax under the simplified tax system, the amount of which you must pay at the end of the tax period, must be calculated for each vehicle separately, as the product of the tax base and the tax rate.

Let's see how the tax base is determined in this case:

• For vehicles that have engines, the tax base is the engine power in horsepower;
• For air transport, as the static thrust of a jet engine in kilograms force;
• For towed vessels - as gross tonnage in registered tons;
• For other water and air transport - as a unit of vehicle.

Transport tax is a regional levy, so tax rates are determined by regional laws and depend on gross tonnage, jet engine thrust, and engine power, respectively. Basic tax rates are specified in Article 361 of the Tax Code of the Russian Federation. So, for example, for a passenger car with an engine power of more than 100, but less than 150 hp. s., the tax rate is 3.5 rubles, and for a car with an engine more powerful than 250 horsepower – 15 rubles. Subjects of the Russian Federation can change tax rates: but no more than 10 times, both when decreasing and increasing them. The rate reduction limitation does not apply to cars with an engine no more powerful than 150 hp. With. Tax rates are also differentiated, for example, depending on the age of the car or its category.

It is worth noting that when calculating the tax, a multiplying factor is used in the case of expensive cars:

• if 2 to 3 years have passed since the year of manufacture of the passenger car, and its average cost is from 3 to 5 million rubles, an increasing factor of 1.1 is used;
• if more than 2 but less than 3 years have passed since the year of manufacture of the passenger car, and its average cost is more than 3 but less than 5 million rubles, an increasing factor of 1.1 is used;
• if the car is more than 1, but less than 2 years old, and its average cost is more than 3, but less than 5 million rubles, then an increasing factor of 1.3 is used;
• if the passenger car is less than one year old and its average cost is 3–5 million, the increasing factor is 1.5;
• if the car is no more than five years old, and its average cost is more than 5, but less than 10 million rubles, then when calculating the transport tax, an increasing factor of 2 is used;
• if the car is older than ten years, and its average cost is more than 10, but less than 15 million rubles, the coefficient is 3;
• If the cost of a passenger vehicle is more than 15 million rubles, and no more than 20 years have passed since the year in which it was produced, a coefficient of 3 is used.

How to calculate the tax if the taxpayer owns the vehicle for less than a full year? You only need to pay tax for the full months you owned the vehicle. A full month of vehicle ownership is considered if registration was made before the 15th. If you registered your car after the 15th, the month is incomplete.

Let's look at an example: you purchase a car on April 14th. In this case, you will pay transport tax for April. And if you purchased a car on April 16, then the previous owner of the car would have to pay tax.

We should also talk about such an unpleasant situation as the theft of your vehicle. Is it worth paying transport tax for a car that was stolen from you? No, because when a car is stolen there is no taxable object. But to do this, you must provide the tax office with confirmation that your car was stolen. Such a document (certificate) can be obtained from the Ministry of Internal Affairs.

Transport that received an “amnesty” from taxes

Russian legislation regulates a solid list of vehicles free from the tax burden:

• is a motorboat having an engine of less than five horsepower, and all rowing boats ;
• sea ​​and river vessel intended for fishing;
• combine, tractor, special machine for agricultural work . But there is one condition: this transport must be registered directly to those involved in the production of rural products;
• air, sea and river vessels . But there is a condition: this transport must be registered as an individual entrepreneur or a company whose type of activity is freight and passenger transportation.

Important information! Agricultural producers who use agricultural machinery for their work must have a certain share of profit from the sale of their products, no less than 70% of their total income, for every twelve months of work.

A complete list of vehicles and agricultural equipment not subject to transport tax is given in the text of Art. No. 358 Tax Code of the Russian Federation .

It would be unfair to ignore the huge layer of individual entrepreneurs who use a car registered in their name for work. They are exempt from the burden of transport tax only when this is prescribed by the Tax Code of the Russian Federation, namely:

• if they are disabled;
• if these are WWII participants and combatants;
• if these are individual entrepreneurs who deliver their employees to their place of work; and other cases specified in the Tax Code of the Russian Federation.

We remind you that even if you thoroughly study all the data that is in the public domain, this will not replace the experience of professional lawyers! To get a detailed free consultation and resolve your issue as reliably as possible, you can contact specialists through the online form .

Transport tax under the simplified tax system and OSNO in 2018

Organizations and enterprises that operate under the simplified taxation system (STS) pay transport tax, which must be reflected in the financial statements.

In our material today, we will take a detailed look at how transport tax is paid under the simplified tax system and OSNO in 2020. We will find out what is the object of taxation, who is the payer of this tax, how accounting entries are made and how to reflect transport tax in the 1C program.

In accordance with the norms of the current legislation of Russia (Article 258 of the Tax Code), the following are recognized as objects of transport tax:

For all of the above vehicles registered in the prescribed manner, the owner must pay transport tax.

It should be noted that some vehicles are not subject to taxation, namely:

Recipe for saving on transport tax

It is no secret that most owners and managers of companies that use vehicles in their work often want to save on paying transport taxes. Despite the complexity of such a task, it is still feasible. Here are three options for situations that allow you to reduce the payment of transport tax:

1. If the vehicle is indicated in the list of Art. No. 358 Tax Code of the Russian Federation .
2. If there are benefits established by the regional leadership for local organizations and vehicles.
3. If a “simplifier” applies the taxation object “income minus expenses” of 15%, then he has the right to add transport tax to expenses according to the tax base. Accordingly, the base intended for calculating the tax will be reduced by the amount of the transport tax already paid.

In addition, total supervision over the intended use of cars and special equipment, exclusively for work, can reduce the amount of transport tax. If the transport is used inappropriately, then paying the tax becomes unprofitable: it would be much more reasonable to deregister such equipment.

It is necessary to immediately deregister the vehicle even if it is stolen. For this purpose, it is required to present to the tax authorities a certificate from the Ministry of Internal Affairs about the theft.

Do not forget! If the total price of vehicles registered to a company is more than 3,000,000 rubles, then there is no way to save on transport tax.

Calculation of transport tax under the simplified tax system

Let's take a closer look at the system of payment of transport tax under a simplified taxation scheme. The system of work under the simplified tax system can be studied in Chapter No. 26 of the Tax Code of the Russian Federation. Article No. 346 will tell you in more detail about the concept of the tax base, which also includes objects for paying transport tax under the simplified tax system.

Transport tax under the simplified tax system in 2020 is calculated based on general tax requirements. Thus, with a simplified taxation scheme for individual entrepreneurs or other organizational forms, income taxes are formed in two steps:

• Understand the percentage of all income for the period received
• If there is no loss, deduct all mandatory contributions

Accounting statements when working with the simplified tax system are required

If you answer simply, is transport tax paid under the simplified tax system, then yes, in almost all cases. This tax is actually a property tax. Therefore, the payment of this tax will be regulated according to Article 372 of the Tax Code of the Russian Federation.

Tax calculation

Before we consider in more detail the situation with transport tax specifically applicable to the simplified taxation system, we need to understand the general calculation of the withheld tax amount. Article No. 361 of the Tax Code of the Russian Federation will tell you what exactly is taken into account in the characteristics of a vehicle engine when calculating the tax amount. Main parameters:

• Horsepower
• Kilogram-force tags (for reagents)
• Register tons

Be careful. Incorrectly calculated tax can lead to large fines

Formula according to the general scheme

This scheme is quite simple to use. It is necessary to take into account the date of receipt and the current date of payment. We need the number of days the organization owned the vehicle. We take the number of months of ownership and divide by 12. We get the so-called correction factor.

Then we take the tax base and multiply it by the rate. We multiply the result by the correction factor.

• Advance payments must be made every reporting quarter.
• The total is paid using the difference between the amount of advance payments and the total amount

Those. The general scheme is as follows: we calculated the total amount using the rate from the tax code. We divided it into months and paid an advance payment. If there is a debt at the end of the year, they pay that too.

Income minus expenses

Transport tax under the simplified tax system according to the “income minus expenses” scheme is also calculated quite simply. Due to it, you can reduce the total amount of tax payments to the regional budget. Therefore, it is beneficial to pay transport tax expenses under the simplified tax system for both “adult” legal entities and individual entrepreneurs.

• You need to calculate the tax base
• Don’t forget about the “minimum” - the amount between income and 1% above the total
• If the base is less than zero, then we will pay the minimum tax
• If it is more, then you will have to multiply the tax base by fifteen percent

Don't forget to calculate the taxes you have already paid previously. Based on the data obtained, calculate the amount actually paid for all past periods. Keep in mind that after calculations you may receive a mandatory tax of less than zero - then no transport tax is paid under the simplified tax system in 2020.

To put it simply, you need to take all the income of the organization or individual entrepreneur (do not forget that transport tax for LLC is also calculated, even under the simplified tax system). Subtract all expenses - first pension and insurance contributions, then documented expenses, then the tax base for transport tax. If the income still remains and it is more than 300 thousand rubles, you will have to calculate the transport tax on this difference, subtracting 1% from there.

Time waits for no time: transport tax due date

Companies that are on the simplified tax system and use transport in their activities are required to pay the tax on it within twelve months in advance payments, namely:

• based on the results of the first three months (quarter);
• based on the results of six months (half-year);
• based on the results of nine months.

In the event that the time for making an advance payment falls on a weekend, then the transport tax is transferred to the tax authorities no later than the next working day.

Note! The law prescribes that the final payment of transport tax for an LLC must be made strictly before January 31 of the following reporting year, inclusive. Repayment of transport tax in relation to an individual entrepreneur (as an individual) must occur strictly before the first of December of the next year.

STS “Income minus expenses” 15% and transport tax

Expenses take into account transport tax, which is paid under a simplified taxation system. That is, due to TN, it is possible to reduce the amount of tax contributions to the regional budget.

The process looks like this:

1. The tax base is calculated.
2. The minimum tax is calculated - the product between income and 1%. If the tax base is less than 0, then the minimum tax is paid. If the tax base is greater than 0, then the tax base is multiplied by 15%.
3. The tax that was previously paid is calculated.
4. The amount to be transferred to the regional budget is calculated, which is calculated as follows: the amount of tax actually paid (for previous periods) is subtracted from the original tax amount.

Please note that if in the end the tax required to be paid is more than 0, then it will have to be paid. If the tax is less than 0, then it is not necessary to pay it

This scheme is applicable to individual entrepreneurs and organizations using the simplified tax system.

So that the accountant does not get bored: submitting reporting documentation

At the end of the reporting year, all companies operating on a simplified basis and using transport must submit a tax return for their vehicles to the Federal Tax Service.

Remember! The deadline for submitting the declaration is the first of February of the year following the reporting year.

Only companies and organizations are required to provide such a declaration to the Federal Tax Service, and individual entrepreneurs are exempt from these obligations: they have the right to use their personal transport in their commercial work, which belongs to them as ordinary individuals.

We provide a visual table demonstrating the payment deadline and submission of reporting documentation for transport tax for LLCs and individual entrepreneurs:

Taxpayers

All persons who have registered a vehicle (Article 357 of the Tax Code of the Russian Federation) are payers of transport tax.

In 2020, individual entrepreneurs do not calculate on their own and submit transport tax reports, just like ordinary individuals who are not individual entrepreneurs.

Currently, the following procedure for paying transport tax is provided for individual entrepreneurs and individuals:

1. The tax authority independently calculates the transport tax from data received from the State Road Safety Inspectorate (STSI). 2. The tax authority sends a receipt to the postal address of the individual entrepreneur and individual indicating the amount, details for payment and the deadline for payment of the transport tax. 3. If you have not received a receipt, you must take the following actions:

• go to the taxpayer’s personal account located on the website of the Federal Tax Service in the section “objects of taxation”, clarify information about the objects of taxation. This section should contain a receipt for payment of the transport fee. It can be printed and paid through the bank;
• Contact the Federal Tax Service in person and receive a receipt for payment.

Organizations that own vehicles calculate their own tax and advance payment.

At the end of the tax period, the obligatory tax is calculated for all vehicles separately.

After each reporting period, it is necessary to pay an amount that is the difference between the amount of the tax and advance payments for transport tax.

In accordance with the norms of the Tax Code (Article 362 of the Tax Code of the Russian Federation), legal entities calculate advance payments at the end of the reporting period, which amount to ¼ of the product of the tax rate and the tax base.