Postings "Charging of the transport tax". Accounting entries in 1C

In 2015, the procedure for calculating the transport tax changed after amendments to the Tax Code. The amount of payout now depends on the horsepower of the car, calculated in horsepower. The tax rate is governed by local laws. Moreover, at the regional level, benefits may be prescribed for some segments of the population. More detailed information about how the transport tax is charged will be explained later.

New bets

In Russia, not for the first year, there has been talk of imposing a luxury tax. The first step was made when increasing coefficients were introduced in the Tax Code when calculating the fee for an expensive vehicle. It applies only to passenger cars:

• Worth 3-5 million rubles., Which were released on the market no more than 3 years ago - the value of the coefficient is 1.1-1.5;
• 3-5 years, worth 5-10 million rubles. - 2;
• 5-10 years, worth 10-15 million rubles. - 3.

How is the transportation tax calculated? Calculator for automatic calculation of the amount collected is on the site of the Federal Tax Service. The calculation procedure is approved by the Ministry of Industry and Trade and consists of two formulas. The use of one of them depends on whether there is a representation of the manufacturer in the RF or not. From the manufacturing companies, the ministry asks for recommended prices for specific models. These data are published on the website of the Ministry of Industry and Trade every year until March 1. The same information is used by the FTS to calculate the amount collected.

Duties of payers

Under the new law, car owners do not expect a transport tax. The calculator presented on the FTS website can be used only for obtaining reference data. The obligation to calculate the amount of payment rests with the tax authority. But even the employees of the Federal Tax Service are not immune from mistakes. Therefore, it is better to check the correctness of the calculation. This rule does not apply to legal entities. If the vehicle is registered for an enterprise, the transport tax is calculated in the accounting records by the financial service of the organization.

Since 2015, individuals have a new duty. If the owner of the vehicle has not received a notification, he must independently notify the FTS about the presence of the car. The exception is the taxpayers who have the benefits of payment of the fee. You can notify the tax authorities at your personal reception or send a message through the "Personal Account" on the site of the Federal Tax Service. It should indicate when and which vehicles were registered with the payer, attach copies of the technical passport. If the natural person does not fulfill this obligation within the year following the year of registration of the car, he faces a fine of 20% of the unpaid tax amount.

Even if the taxpayer did not receive a notification by mail, you can print receipts for payment, which are presented in the "Personal Account" on the site of the State Service and FNM. Individuals can pay taxes through the FTS website or at any bank.

The essence of changes

The new procedure for calculating the transport tax provides for calculating the amount of the fee based on the capacity of the car. In addition to expensive cars introduced increasing coefficients. Such a calculation scheme is designed for "correct" taxation. The more expensive the TS, the more funds will have to be transferred to the budget.

The Ministry of Finance also proposed to replace the transport tax with environmental payment, which is used in European countries. If the bill is approved, then the owners of old cars will have to pay more than holders of new vehicles. According to officials, this approach will encourage the population to buy eco-friendly car models. While the proposal is under development.

Charging

Transport tax is regional. The base rates are set at the federal level, but they are corrected by regional regulations in one direction or another. Therefore, each region has its own transport tax. The date of accrual and the due date are also regulated at the federal level. All legal entities must carry out their own calculations and submit a declaration by February 1 of the next year.

Penalties

If the organization's accounting department incorrectly indicated the posting of "Charging the transport tax," which led to understating of the base, incorrectly made the calculation or did not provide the declaration, the enterprise faces a fine of 20% of the initial amount collected. If these acts were committed intentionally, then the organization will have to pay an additional 40% of the tax. If the debt was not collected even in court, the materials are passed to the bailiffs who can describe the property and impose a ban on traveling abroad.

Removal from the register

In order not to accrue advances for transport tax on the old, dismantled auto, which is still on the balance sheet, one of these options can be applied:

• Withdrawing the vehicle from the register. You will not be able to restore the registration later. This option is better to use if the car is recycled.
• The termination of registration will be appropriate if it is planned to implement the TS on spare parts. In this case, you can restore the registration at any time.

The owners of the vehicle, not their drivers, pay the fee. Therefore, you should not sell the vehicle by proxy. The database of the Federal Tax Service will not include data of the new owner. There may be a situation where a person sold the vehicle several years ago, and then found in the mail a bunch of receipts for tax payment. How to be in this case? Pay off the debt still have to. After this, you should contact the traffic police to remove the car from the registration. Only after this change will fall into the database of the Federal Tax Service.

Calculation of transport tax in 1C

In the program "1C 8.3: Accounting", it became possible to automatically select the rate. The amount payable to the budget is calculated on the basis of regional acts, depending on the vehicle category and engine power. To independently choose the right bet, you have to spend a lot of time. Solve the problem by installing "1C Accounting".

The rate is automatically tightened when creating a new vehicle card. To do this, you need to select the "Vehicle Registration" document in the "Directories" section of the "Functions" panel. In the opened form it will be necessary to specify the date of registration, the car brand, its capacity (hp), type and code of OKTMO. In PTA, engine power can be indicated in kilowatts (kW). To make the correct data, you need to translate this value into horsepower, multiplying the figure by 1.359. The result is rounded to the second character and entered into the program.

At the regional level, benefits can be prescribed for tax payments. If the rate is calculated by the number of years that have elapsed since the date of issue of the TS, then in the registration form you need to set the flag with the same name, and in the OS card specify "Release date" on the "Advanced" tab.

Postings "Charging of the transport tax" will be formed taking into account all entered data. The rate will be tightened automatically. The amount of tax will be reflected in the regulatory operation "Closing of the month".

Postings "Calculation of transport tax"

Calculations for tax are reflected in account 68, to which the same sub account is opened. These costs are written off to the costs of ordinary activities. The order of reflection depends on the production in which the vehicle is used. Postings "Calculation of transport tax":

- ДТ20 (23, 26, 44) КТ68 - calculation of the tax (advance payment).

- ДТ68 КТ51 - payment of the tax.

If the vehicle is not used in activities, and, for example, is leased, the amount of tax is included in other expenses: DT91-2 KT68.

When calculating the profit tax, this amount is written off to other costs after the transfer of funds to the budget (cash method) or at the time of accrual. The costs can also include the amount of tax on the car, which is not used in production, but is idle, because:

• The organization should charge and pay tax even on unused TS;
• The amount of the fee is confirmed by a declaration.

WELL

If the organization is on the USN "income" or UTII, the transport tax does not reduce the taxable base. In the case of application of the USN "income-expenditure" scheme, the amount of the fee is included in the composition of expenses. The base of taxation is reduced on the date of transfer of funds to the budget.

If the company pays VAT and UTII, then depending on the type of activity the CU uses, the amount of tax can be distributed. For this purpose it is necessary to calculate the share of income from different widows of activity according to this algorithm:

(1) = Revenues from the activity of the enterprise for VAT / Total income.

(2) = Transport tax * (1).

(3) = Total amount of tax - (2).

The data should be taken for the month in which the distribution was carried out.

Example

The enterprise sells the goods. With revenues from sales at wholesale prices, the organization pays VAT. Incomes from retail trade are subject to UTII. The accounting policy states that the expenses are distributed in proportion to the monthly revenue:

• Wholesale sales - 700 thousand rubles;
• Retail trade - 300 thousand rubles.

The organization uses several TS to deliver goods. In June, they were taxed in the amount of 20 thousand rubles. We will allocate costs in proportion to revenue:

Wholesale trade: 700: (700 + 300) = 0.7, or 70%.

Advance payment for income tax, which is imposed on the general system, is: 20 x 0.7 = 14 thousand rubles.

The advance payment from the income subject to UTII will be: 20 - 14 = 6 thousand rubles.

This is how the tax amount is distributed.