Tax rates - Taxes and taxation

Tax rates

As already noted, the tax rates for transport tax are established by the laws of the US subjects depending on the established tax base and on the basis of the average tax rates established by the US Tax Code (Table 33.1).

Table 33.1 . Transport tax rates

The name of the object of taxation

Tax rate, rub.

Cars with engine power (with each horsepower):

up to 100 hp (up to 73.55 kW) inclusive

2.5

over 100 hp up to 150 hp (over 73.55 kW up to 110.33 kW) inclusive

3.5

over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive

5

over 200 hp up to 250 hp (over 147.1 kW up to 183.9 kW) inclusive

7.5

over 250 hp (over 183.9 kW)

15

Motorcycles and motor scooters with engine power (with each horsepower):

up to 20 hp (up to 14.7 kW) inclusive

1

over 20 hp up to 35 hp (over 14.7 kW up to 25.74 kW) inclusive

2

over 35 hp (over 25.74 kW)

5

Buses with engine power (with each horsepower):

up to 200 hp (up to 147.1 kW) inclusive

5

over 200 hp (over 147.1 kW)

10

Trucks with engine power (with each horsepower):

up to 100 hp (up to 73.55 kW) inclusive

2.5

over 100 hp up to 150 hp (over 73.55 kW up to 110.33 kW) inclusive

4

over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive

5

over 200 hp up to 250 hp (over 147.1 kW up to 183.9 kW) inclusive

6.5

over 250 hp (over 183.9 kW)

8.5

Snowmobiles, snowmobiles with engine power (with each horsepower):

up to 50 hp (up to 36,77 kW) inclusive

2.5

over 50 hp (over 36.77 kW)

5

Boats, motor boats and other water vehicles with engine power (with each horsepower):

up to 100 hp (up to 73.55 kW) inclusive

10

over 100 hp (over 73.55 kW)

20

Yachts and other sailing-motor vessels with engine power (with each horsepower):

up to 100 hp (up to 73.55 kW) inclusive

20

over 100 hp (over 73.55 kW)

40

Hydrocycles with engine power (with each horsepower): up to 100 hp (up to 73.55 kW) inclusive

25

over 100 hp (over 73.55 kW)

50

Non-self-propelled (towed) vessels, for which the gross tonnage (from each register ton of gross tonnage) is determined

20

Aircraft, helicopters and other aircraft with engines (with each horsepower)

25

Aircraft with jet engines (with each kilogram of thrust)

20

Other water and air vehicles without engines (from a vehicle unit)

200

The established substantial differentiation of average tax rates depending on the engine's power of the vehicle is aimed at enhancing social justice when levying this tax, while the maximum rates are set for more powerful, and therefore more expensive, vehicles.

Starting in 2014, in order to enhance social justice in society, the transport tax for high-cost cars is calculated using upward coefficients. At the same time, the value of the coefficient that increases the tax rate is differentiated depending on the cost of the car and the period that has elapsed since the year of its issue. In particular, the lowest coefficient of 1.1 has been set for cars with an average cost of between 3 and 5 million rubles, from the year of manufacture it has passed from 2 to 3 years. The highest coefficient, equal to 3.0, is applied to cars with an average cost of 15 million rubles. Since the year of issue, no more than 20 years have passed. The dimensions of the increasing coefficients are given in Table. 33.2.

Table 33.2. Increasing coefficients for expensive cars

Average car cost (million rubles)

Number of years since the year of manufacture of the car

The size of the coefficient

3 to 5

2 to 3 years

1d

3 to 5

1 to 2 years

1.3

3 to 5

Less than 1 year old

1.5

5 to 10

Up to 5 years

2.0

10 to 15

Up to 10 years old

3.0

Over 15

Up to 20 years

3.0

In this case, the US TC established that the procedure for calculating the average cost of cars is determined by the US Department of Industry and Trade. The same ministry places on its website a list of cars with an average cost of over 3 million rubles.

Relatively high average tax rates are provided for vehicles such as airplanes, boats, yachts, hydrocycles and other similar water and air vehicles, since the owners of such property are individuals and organizations with sufficiently large financial resources.

The right to establish specific tax rates is granted to legislative (representative) bodies of US entities that can increase or decrease these average tax rates, but not more than tenfold. At the same time, federal law does not exclude the right of US entities to establish differentiated tax rates for each category of vehicles, and also taking into account the number of years since their release or their ecological class.

Simultaneously with this, the legislative bodies of the United States entities were granted the right to unlimited reduction, up to zero, rates for cars with engine power up to 150 hp, or up to 110.33 kW.

If the laws of the constituent entities of the Russian Federation do not specify tax rates, taxation should be made at the tax rates shown in Table. 33.1.

In the establishment of specific rates by legislative (representative) bodies of the US subjects, many of them were substantially adjusted. At the same time, for most domestic cars, there are usually minimum rates.

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