FinanceTaxes

Tax on transport of legal entities. Ways of optimization.

In order to reduce payments for transport tax, the following methods are used:

1. Time of registration.

The transport tax must be paid for all the months during which the cars are registered for the enterprise in the traffic police, regardless of the specific date of registration and removal from the register. The number of days is not recalculated. For example, when registering a car on March 28, you need to pay tax for the whole month, although in fact it will only be used for 4 days. Therefore, it is best to register transport at the beginning of the month, and to take it off the register, on the contrary, at the end. Thus, the firm will not have to overpay the tax for the time in which the machines are not used in the production process.

2. Registration for branches.

The tax on transport is regional and each subject has the right to set his bet on it. If an enterprise has branches in regions where the tax rate is lower, it is advisable to register the equipment at their location. However, this can cause tax claims, which are based on the fact that the equipment is not operated in a region with a lower rate. Nevertheless, for additional taxation they need to collect evidence that confirms the fact of the branch operation without using this transport.

3. Attraction of transport of third parties.

In some cases, organizations are much more profitable not to purchase a car, but to hire an employee with a car or other necessary equipment. At the same time, the owner will pay the transport tax . For the use of the machine for production purposes, the employee is paid compensation, the amount of which is set in the employment contract. It is worth emphasizing that compensation payments are not subject to payroll taxes and are included in expenses when calculating the profit tax within the limits prescribed by law. From the point of view of tax optimization, a more advantageous variant is the conclusion of a lease agreement with the employee. In this case, the base for income tax is reduced by the amount of lease payments, as well as by the amount of costs for operating and repairing the machine.

4. Leasing.

To date, many organizations purchase equipment on credit. Unlike bank loans, leasing transactions allow the buyer not to pay tax on the vehicle during the entire term of the contract. The original owner of the car is the lessor, who transfers it to the lessee for use until the debt is repaid. According to the law, transport can be registered with any party to the transaction in accordance with their written agreement. Thus, the obligation to pay a transportation tax may arise from the lessee only after the transfer to it of the ownership of the car and its registration.

What else is necessary to know that transport taxes on cars and other means of transportation are listed in optimal amounts?

Malfunctioning machines can significantly increase the tax burden of the enterprise. The tax on transport is charged for all equipment that is registered with the State Traffic Safety Inspectorate, regardless of its condition and actual use. Therefore, if the repair of transport in the near future is not planned, it is necessary to remove it from the register as quickly as possible.

There is a self-propelled transport, not intended for driving on public roads: scrapers, excavators and other mining equipment. To calculate the transport tax for this category, reduced rates apply. But the tax authorities often rank these cars as trucks and add tax payments. In this case, the organization can argue its position with the following explanations: the letter of the Ministry of Finance of Russia No. 03-06-04-04 / 21 of 31.05.06 and the letter of the Federal Tax Service No. 18-0-09 / 0204 of 06.07.07. There is also a vast court practice confirming the rightness of taxpayers. It should be noted that the registration of self-propelled vehicles is necessary in Gostehnadzor, not in the traffic police.

In order not to pay tax for a stolen vehicle, it is necessary to provide the relevant information from the bodies of the Ministry of Internal Affairs investigating the case to the Tax Inspection. After that, the vehicle can be excluded from the list of taxable objects until it is returned to the owner.

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