Guide
1
To calculate the transport tax, you must:
determine whether the enterprise is a taxpayer.
company is a payer of vehicle tax in the event that it is the owner of the vehicle (land, water, air).And, no matter - uses for their own use or to give the vehicle rental.
also the payer of this tax will be the company that has acquired or taken from an individual vehicle on the basis of power of attorney.If the business leases (without the right to ownership and disposition), for example, a car, it is exempt from tax.
Those enterprises which transport is not used for transportation and for industrial purposes (mobile kitchens, transformer installation, power plants, trailers, cabins) are also exempt from paying vehicle t
ax.
2
determine the object of taxation.
object of taxation are considered vehicles, which are registered in the prescribed manner.That is, if the vehicle is removed from the register in the traffic police, the traffic on it is not necessary to pay the tax.Article 358 paragraph 2 of the Tax Code lists the vehicles that are not subject to taxation.It
cars:

- equipped for the disabled;

- tractors;

- harvesters;

- special machines for cattle, poultry and milk.
also is not subject to tax vehicles used for passenger and freight traffic.But on the condition that this type of activity (transport) to be the main activity of the company or a private entrepreneur.
3
determine the tax base.
tax base - is the power of the engine horsepower.This figure is taken from the technical documentation for the car.If the capacity indicated in kilowatts, the figure should be converted into horsepower.One kilowatt = 1.35962 hp.
4
determine the tax period.As a rule, the tax period is the calendar year.
5
determine the tax rate, which is listed in the table of Article 361 of the Tax Code, depending on the engine power.
6
Thus, to calculate the transport tax, the tax base must be multiplied by the tax rate.
Example for VAZ 21093 with engine power of 70 hp, which was on the balance sheet the entire calendar year.The amount of tax will be: 70h2,5 = 175 rubles, where:

70 - is the power of the engine;

2,5 - tax rate.
It is important that the tax rate is set by laws of the Russian Federation and can be increased by 10 times.