Which taxation system should cargo carriers choose?

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 2022. 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.

Objects of taxation

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:

• cars;
• buses;
• trucks;
• motorcycles;
• snowmobiles;
• motor boats;
• aircraft.

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:

• cars for disabled people;
• rowing boats;
• government vehicles;
• passenger (cargo) water vessels (owned by an individual entrepreneur).
• fishing sea and river vessels;
• tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock tankers, special vehicles for transporting poultry, etc.);
• airplanes and helicopters of air ambulance and medical services;
• ships registered in the Russian International Register of Ships;
• offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

From 2022, the obligation to pay transport tax has been established for motor boats with an engine power of up to 5 hp. With. inclusive (Federal Law dated April 15, 2019 No. 63-FZ).

Vehicles not subject to tax

The law of the Russian Federation contains a detailed list of vehicles that are not subject to transport tax. These include:

• motor boats with an engine capacity not exceeding 5 hp, as well as any rowing boats;
• sea ​​and river vessels whose purpose is fishing;
• combines, tractors, special vehicles used for agricultural work, as well as the production and processing of agricultural products, but only if they are registered to producers of agricultural goods;
• air, sea and river vessels, if they are registered with an individual entrepreneur or organization whose main activity is passenger or cargo transportation.

Important! For agricultural producers who use special agricultural equipment for their work, the share of profit from the sale of agricultural goods must be at least 70% of the total income for each year based on the results of commercial activities.

A detailed list of vehicles and equipment not subject to transport tax can be found in Article 358 of the Tax Code of the Russian Federation.

If we talk about individual entrepreneurs who use cars for their work that are registered to them as individuals, then they can be exempt from paying transport tax in those cases that are also provided for in the Tax Code of the Russian Federation. In particular, these may be cases when transport is used:

• disabled people;
• participants and veterans of military conflicts;
• individual entrepreneurs delivering their employees to their place of work;
• other cases prescribed in the Tax Code of the Russian Federation.

Taxpayers

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

In 2022, 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.

How to calculate tax

The amount of transport tax depends on many indicators - engine power, year of manufacture, environmental class, cost of the car, rates in a particular region. The good news is that individuals do not need to calculate their taxes—the tax authorities will do it themselves. The bad news is that the Federal Tax Service may mess something up. Therefore, before paying your bills, pay attention to the information in the notice. It always says:

• name, number of vehicles, their power;
• tax rate in force in the region;
• benefits accepted for accounting.

If the engine of your old Oka was mistakenly assigned 200 horses, inform the Federal Tax Service about this - submit a corresponding application. This can be done in person, or through a special service for working with requests from individuals. The service allows you to attach supporting documents - PTS, a certificate from the traffic police about deregistration of the car, or another relevant document.

You can also calculate the tax amount yourself on the Federal Tax Service website using the tax calculator.

Why is transport tax necessary?

Transport tax refers to regional fees. It is necessary to replenish the state budget. The tax amount is determined from the following characteristics:

• number of horsepower (for internal combustion engines and others like that);
• kilogram-thrust force (for jet units and other similar ones);
• registered tons.

A complete list of engine parameters that affect the amount of tax payable is contained in Part 2, Chapter 28, Article 361 of the Tax Code of the Russian Federation. This is of particular importance for managers and accountants of organizations and enterprises that are involved in calculating transport tax on their own. It should be taken into account that fines are assessed for incorrectly calculated or incompletely paid taxes.

What affects the amount of transport tax

Transport tax is a local tax, so the amount and terms of its payment vary depending on the region of Russia. The main rule regarding the size is that it should not exceed the figure established in the tax code by 9 times, either upward or downward. If a region does not set the transport tax rate at its discretion, then it is recognized as equal to the federal value.

The final amount of transport tax that an organization will have to pay is influenced by several factors.

• the number of transport units registered with the organization;
• the tax rate for transport tax established in the region - everywhere individually, depending on the characteristics of the administrative district;
• engine power of each vehicle, in accordance with the technical passport. For air transport, the tax base is the static thrust of the engine, for river and sea transport without an engine - cargo capacity in tons.

Transport tax is calculated for each transport unit separately, using the traditional algorithm: the tax base is first multiplied by the tax rate, then by the coefficient.

Important! It must be remembered that for cars there are so-called increasing and decreasing coefficients, that is, depending on the average price, age, degree of wear, as well as the time of use of the vehicle, the tax may be different.

For your information! You can find out the transport tax rate that is relevant for a particular region of the Russian Federation by contacting the territorial tax office.

Transport tax on the simplified tax system in 2020

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 2022 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).

Transport tax for LLCs under the simplified tax system in 2022

Legal entities and entrepreneurs working under the simplified tax system pay tax according to the general rules. So, if one or more vehicles are registered in your name, you are required to annually pay TN for it at rates corresponding to your region.

The formula for calculating car tax is as follows:

• TN = (number of horsepower) x (regional tax rate) x (number of months of car ownership)/12 x (increasing factor for cars more than 3 million rubles)

To find out what rates work in your city and calculate the size of the TN using an online calculator, select your region from the list below:

TN payment rules for entrepreneurs.

Individual entrepreneurs pay auto tax on the basis of a tax notice, which arrives by registered mail. The payment deadline is December 1st. Read more about the rules for calculating and paying for TN here.

TN payment rules for organizations.

Legal persons calculate the tax on their own and submit the report in the tax return no later than February 1. The deadline for paying the car tax is set by the legislation of the constituent entities of the Russian Federation, so it differs in the regions. In many parts of the country, organizations are also required to make advance payments at the end of the 1st, 2nd and 3rd quarters. We wrote in detail about how organizations pay car tax in a separate article.

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.

Transport tax on OSNO in 2020

The general taxation system (OSN or OSNO) is a tax regime in which organizations keep accounting records in full and pay all general taxes (VAT, corporate income tax, corporate property tax).

The expenses of an individual entrepreneur or legal entity include transport tax. Before paying this tax, you should calculate the amount of the tax fee:

1. Calculate the amount of the correction factor.
2. Multiply the tax base by the rate.
3. Multiply the result obtained by the correction factor.

After the calculation has been completed, you can begin to pay the tax. Based on the results of the reporting quarter, the organization pays advance payments to the budget. As a result, the difference between the amount of advance payments and the entire amount of transport tax must be paid.

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 2022 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 the transport tax under the simplified tax system will not be paid in 2022.

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.

Accounting entries (transport tax accounting) in 2020

The accounting report is submitted at the end of the tax period. Transport tax must be reflected in the postings.

Thus, when transport tax is calculated and paid, the following entries must be made:

If the equipment of an organization or enterprise is rented out, then transport tax is an expense (according to clause 11 of PBU 10/99) and the posting is drawn up as follows:

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.

How to reflect transport tax in the 1C program?

The 1C Accounting program 3.0 provides a function for automatically calculating transport tax for the simplified taxation system (USN) and the general taxation system (OSNO). To reflect the calculation and payment of tax, you must:

1. Enter all required data into the register called “methods of recording expenses.”
2. In a special form you need to indicate the start date of the newly configured register.
3. In the “Tax Type” field, select the tax type.

At the bottom of the active window there are fields that contain analytics and accounts that display all the organization’s expenses for paying the transport fee.

Filing a transport tax return

In accordance with the provisions of Article 363.1 of the Tax Code of the Russian Federation, transport tax must be included in the declaration and submitted to the tax service no later than 01.02 of the year following the reporting year.

The form for filling out the declaration was approved by order of the Federal Tax Service of the Russian Federation dated December 5, 2016 No. ММВ-7-21/ [email protected]​ The declaration form can be downloaded at the bottom of the article.

Please note that transport tax returns are submitted only by organizations.

The transport tax declaration consists of three parts:

• title page;
• part 1 (indicate the entire amount of transport tax payable to the regional budget);
• Part 2 (calculates the amount of transport tax for all vehicles owned by the organization).

Please note that when preparing reports, you should take into account the changes that were introduced by Law No. 214-F3 of July 23, 2013 and Federal Law of November 27, 2017 N 335-FZ, which established new calculation coefficients. Until 2022, vehicles costing more than 3 million rubles were subject to high taxes.

But from 01/01/2018, the increasing coefficient for calculating tax on cars costing from 3 to 5,000,000 rubles has been reduced to a minimum value of 1.1.

After the declaration is completed, it must be sent to the tax service by e-mail or by a certified letter with a list of the attachments. On this page you can download an inventory of the attachments to the valuable letter of Russian Post F-107.

Deadlines for submitting returns and paying taxes

A taxpayer-legal entity pays transport tax in advance payments. The final payment for the tax period is carried out in the tax return, the deadline for submission of which is the first day of February.

For 2022, the declaration is filled out in the form approved by order of the Federal Tax Service dated December 5, 2016 No. ММВ-7-21/ [email protected]

IMPORTANT! Legal entities declare transport tax for 2022 for the last time.

The procedure and terms for payment of advance payments and transport tax by legal entities are generally established by the laws of the constituent entities of the Federation.

Note! Starting with the tax for 2022, the deadlines for paying TN and advances on it change.

Individual taxpayers must pay the tax no later than December 1 of the following reporting year (Clause 1, Article 363 of the Tax Code).

You can read more about the form of the new tax return in our material “A new transport tax return is ready.”

Last year of filing the declaration

We will submit the transport declaration for the last time for 2022. According to Federal Law No. 63-FZ dated April 15, 2019, the transport tax declaration will be canceled from 2022. The tax office will send notifications to transport tax payers indicating the amount of this tax to be paid. The Federal Tax Service will also calculate the tax independently based on a database of vehicles in the organization.

In this regard, from January 1, 2022, for these taxpayers, if they do not receive a notice of payment of transport tax, before the end of the payment period, an additional obligation is introduced to send a message to the tax authority about the availability of vehicles. Moreover, if you do not comply with this tax requirement, then you may be held administratively liable (Federal Law No. 325-FZ dated September 29, 2019).

In other words, taxpayers will be obliged to remind the tax authorities themselves of the need to charge taxes and bear responsibility if they fail to do so.

From 2022, the procedure for obtaining transport tax benefits will change. If you do not submit an application to the tax authority (in the form approved by Order of the Federal Tax Service of Russia dated July 25, 2019 No. ММВ-7-21 / [email protected] ) with documents confirming the benefit attached (Federal Law dated April 15, 2019 No. 63-FZ) , then the benefit will not be provided.

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.

This might also be useful:

• Property tax for organizations and individuals
• Transport tax in Moscow in 2022
• Trade fee in Moscow in 2022

• New form of the RSV 2022
• Form and rules for filling out form 4-FSS
• Tax calendar for 2022

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“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.