Transport tax invoice. Calculate transport tax posting. Д68 к51 - personal income tax paid

Transport tax is charged and paid by organizations that have vehicles on their balance sheets. Vehicle registration in 1C 8.3 allows you to automatically calculate transport tax. How to automate the calculation of transport tax, and what transactions will be generated by 1C 8.3, read on.

Step 1. Reflect in 1C 8.3 the arrival and commissioning of the vehicle

If you bought a vehicle, then first you need to register its receipt. To do this, go to the section "Purchases" (1) and click on the link "Receipt (acts, invoices)" (2). A window for registration of the receipt will open.

In the window that opens, press the button "Receipt" (3) and click on the link "Fixed assets" (4). The form for registration of the OS purchase will open.

In the purchase document at the top, indicate the details of the buyer, supplier, invoice number, contract number. In the commodity part of the invoice, add the purchased fixed asset (5) and indicate its cost (6). It is also necessary to fill in all the data in the asset card, including the useful life. Details about the registration of the receipt of fixed assets in 1C 8.3. To reflect the receipt of the car in the accounting, click the "Post and close" button (7). Now the purchase is reflected in the debit of account 01 "Fixed assets".

When posting a vehicle, you specified the data for calculating depreciation in accounting and tax accounting. Now, when you close the month, this asset will automatically be depreciated. But this is not enough for calculating the transport tax. In the next steps, read how to register a vehicle to automate the calculation of vehicle tax.

Step 2. Register a car in 1C 8.3

Go to the section "References" (1) and click on the link "Transport tax" (2). The tax settings window will open.

In the registration window, click the "Create" button (4) and click on the "Registration" link (5). The "Vehicle registration" window will open.

In the registration window, fill in the fields:

• "Fixed asset" (6). Choose a fixed asset from the directory;
• "Date" (7). Indicate the date of registration;
• "Organization" (8). Indicate your organization;
• "Registration" (9). Choose one of two values: "At the location of the organization" or "At another tax authority";
• "Vehicle type code" (10). Select the required code from the directory;
• "Identification number (VIN)" (11). Indicate the VIN of your car;
• "Mark" (12). Indicate the brand of transport;
• "Registration mark" (13). Indicate the state number;
• "Engine power" (14). Indicate the engine power and the unit of its measurement;
• "Environmental class" (15). Choose a car class from the directory;
• "Tax rate" (16). Select the tax rate for your area.

To save the registration data, click the "Save and close" button (17).

Step 3. Set up in 1C 8.3 the way of reflecting expenses for transport tax

In the transport tax settings window (Step 2), click on the link "Methods for reflecting expenses" (1).

In the window that opens, click the "Create" button (2). This will open the setting for how transport tax is reflected. In it, select a fixed asset (3), your organization (4) and a tax account (5). If for accrual you have selected account "20" (Main production), then also indicate the item group (6) to which the expenses will be written off. Next, select the cost item (7). To save the setting, click the "Save and Close" button (8). Now the transport tax declaration and accounting entries for its accrual will be generated automatically.

Step 4. Check the calculation of transport tax in 1C 8.3

Transport tax is charged once a year, in the month of December. In 1C 8.3 there is a special routine operation that automatically calculates tax and makes entries for its accrual. In the previous steps of this article, we made the settings for this operation. To check the calculation of the transport tax, go to the "Operations" section (1) and click on the "Close of the month" link (2).

In the window that opens, indicate your organization (3), select the period "December" (4). Then sequentially click on the links "Calculation of transport tax" (5) and "Perform operation" (6). The calculation is done.

To view the calculation of tax, click on the link "Calculation ...." (7) and select "Calculate transport tax" (8). The tax calculation help will open.

In the certificate, we see that the vehicle (9) has been charged with transport tax (10) in accordance with the tax base (11), the rate (12) and a special coefficient (13). This coefficient is calculated as follows: the number of full months of car operation in the reporting period is divided by 12.

Step 5. Check the postings for the calculation of transport tax in 1C 8.3

To check the transactions for this calculation, sequentially click on the links "Calculation ...." (1) and "Show transactions" (2). The posting window will open.

In the postings window, we see that the transport tax has been charged on the debit of account "20.01" (3).

In accounting, transport tax calculations are reflected on account 68 "Calculations of taxes and fees". To do this, a subaccount "Calculations for transport tax" is opened to account 68 (Instructions for the chart of accounts).

As a rule, the transport tax refers to the costs of ordinary activities (clause 5 of PBU 10/99). The order of its reflection in accounting depends on which production or division of the organization uses the vehicle on which the tax is charged.

When calculating and paying transport tax, the following entries are made:

Debit 20 (23, 25, 26, 44 ...) Credit 68 subaccount "Calculations for transport tax"- accrued transport tax (advance tax payment);

Debit 68 subaccount "Calculations for transport tax" Credit 51- paid transport tax (advance tax payment).

If the vehicle is not used in the main activity of the organization, for example, transferred under a lease agreement (provided that this type of activity is not the main one), the transport tax is taken into account as part of other expenses (clause 11 of PBU 10/99):

Debit 91-2 Credit 68 subaccount "Calculations for transport tax"- transport tax has been charged.

The amount of transport tax (advance payments for transport tax) is calculated in the accounting statement. This document is the basis for the inclusion of transport tax (advance payments) in expenses (paragraphs 1 and 2 of article 9 of the Law of November 21, 1996 No. 129-FZ).

The procedure for tax accounting of transport tax depends on the taxation system used by the organization.

The organization applies a general taxation system

When calculating income tax, the amount of transport tax (advance payments for transport tax) is included in other costs associated with production and sales (subparagraph 1 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). This must be done in the same period for which the advance payments are calculated. This should be done in spite of the fact that since 2011 organizations have been exempted from calculating advance payments for transport tax. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated June 7, 2011 No. 03-03-06 / 1/333 and dated April 20, 2011 No. 03-03-06 / 1/254.

You can confirm the costs in the form of accrued amounts of advance payments for transport tax by primary documents drawn up in accordance with the current legislation and containing all the necessary details. Such documents, for example, can be:

• accountant's certificate;
• calculation of the amount of advance payment for transport tax;
• tax accounting registers, etc.

The name of the document in this case does not matter.

If the organization uses an accrual basis, the amount of transport tax (advance payments) is included in the composition of expenses at the time of accrual - on the last day of the reporting (tax) period (subparagraph 1 of paragraph 7 of article 272 of the Tax Code of the Russian Federation). That is, on the date of drawing up the accounting statement with the calculation of tax (advance payment).

If the organization uses a cash basis, the amount of transport tax (advance payments) is included in the composition of expenses on the date of transfer to the budget (subparagraph 3 of paragraph 3 of article 273 of the Tax Code of the Russian Federation).

When calculating income tax, you can take into account the amount of transport tax on a car that is not used in the production process (it is idle, transferred to another organization for storage, etc.).

This follows from the provisions of subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Transport tax meets all the criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation:

• the organization has an obligation to pay tax (even on unused vehicles);
• the amount of tax is documented (declaration, calculation of advance payments, payment orders).

Organization applies simplification

If an organization applies a simplified tax system and pays a single income tax, then the amount of transport tax is not taken into account when calculating the tax base (clause 1 of article 346.18 of the Tax Code of the Russian Federation).

If the organization pays a single tax on the difference between income and expenses, the transport tax is included in the composition of expenses (subparagraph 22, clause 1 of article 346.16 of the Tax Code of the Russian Federation). These payments will reduce the tax base on the day they are transferred to the budget (clause 2 of article 346.17 of the Tax Code of the Russian Federation). Unpaid transport tax is not taken into account when calculating the single tax.

When calculating and paying transport tax, make the following entries:

Debit 20 (23, 25, 26, 44 ...) Credit 68 subaccount "Calculations for transport tax"
- accrued transport tax (advance tax payment);

Debit 68 subaccount "Calculations for transport tax" Credit 51
- paid transport tax (advance tax payment).

If the vehicle is not used in the main activity of the organization, for example, transferred under a lease agreement (provided that this type of activity is not the main one), take into account the transport tax as part of other expenses (clause 11 of PBU 10/99):

Debit 91-2 Credit 68 subaccount "Calculations for transport tax"
- transport tax has been charged.

Calculate the amount of transport tax (advance payments for transport tax) in the accounting statement. This document is the basis for the inclusion of transport tax (advance payments) in the composition of expenses (Art. 9 of the Law of December 6, 2011 No. 402-FZ).

The procedure for tax accounting of transport tax depends on the taxation system used by the organization.

OSNO

When calculating income tax, the amount of transport tax (advance payments for transport tax) should be included in the list of other expenses related to production and sales (subparagraph 1 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). This must be done in the same period for which the advance payments are calculated. This should be done in spite of the fact that since 2011 organizations have been exempted from calculating advance payments for transport tax. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated June 7, 2011 No. 03-03-06 / 1/333 and dated April 20, 2011 No. 03-03-06 / 1/254.

You can confirm the costs in the form of accrued amounts of advance payments for transport tax by primary documents drawn up in accordance with the current legislation and containing all the necessary details. Such documents, for example, can be:

Accountant certificate;

Calculation of the amount of advance payment for transport tax;

Tax registers, etc.

The name of the document in this case does not matter. Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated June 9, 2011 No. ED-4-3 / 9163.

If the organization uses the accrual method, include the amount of transport tax (advance payments) in the composition of expenses at the time of accrual - on the last day of the reporting (tax) period (subparagraph 1 of paragraph 7 of article 272 of the Tax Code of the Russian Federation). That is, on the date of drawing up the accounting statement with the calculation of tax (advance payment). If the organization uses the cash method, include the amount of transport tax (advance payments) in the composition of expenses as of the date of transfer to the budget (subparagraph 3 of paragraph 3 of article 273 of the Tax Code of the Russian Federation).

Situation: when calculating income tax, it is possible to take into account the amount of transport tax on a car that is not used in the production process (idle, rented, etc.)?

Answer: yes, you can, provided that the car is used in an income-generating activity.

When taxing profits, taxes accrued in accordance with the current legislation (except for the taxes mentioned in Article 270 of the Tax Code of the Russian Federation) are considered as other expenses related to production and sales. The organization has the right to recognize such expenses on the basis of subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

However, when writing off certain expenses to reduce taxable profit, it must be borne in mind that all of them must be economically justified, documented and associated with activities aimed at generating income. Such restrictions are established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation. The taxes paid by the organization are also subject to these restrictions.

The economic basis for paying transport tax is the requirement of Chapter 28 of the Tax Code of the Russian Federation.

The documentary evidence of expenses can be a transport tax declaration and payment documents for the transfer of tax to the budget.

With regard to the relationship of expenses with activities aimed at generating income, then with regard to the transport tax on a car that is not used in the production process, such a relationship is not obvious. The very obligation to pay transport tax, provided for in Article 357 of the Tax Code of the Russian Federation, does not confirm this connection.

The use of a car in an income-generating activity does not imply its daily operation. It is enough that the activities of the organization imply the presence of situations in which a car is needed (transportation of goods, passengers, business trips of employees, etc.). Therefore, if the car is idle for some time, the costs in the form of transport tax on this car can be recognized as related to activities aimed at generating income.

The presence of such a connection can be recognized even if the car is rented out. The rental payment received by the organization is income, therefore, the payment of transport tax for the rented car can be considered as one of the conditions for obtaining this income.

Another thing is the transfer of a car for free use under a loan agreement (Article 689 of the Civil Code of the Russian Federation). Since in this case the vehicle is not used in activities aimed at generating income, during the audit, the tax office may exclude transport tax from the expenses for those periods when the car was operated by the borrower.

In some cases, transport tax on a car that is not owned by the organization, but which has not been deregistered with the traffic police, can be attributed to expenses. For example, if the former owner contributed a car to the authorized capital of another organization and entered into an agreement with the new owner for the lease of this vehicle. Since the car was used in the production activities of the lessee, the FAS of the North-West District admitted that the transport tax paid by it may reduce taxable profit, since in this case the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation are met (resolution of the FAS North-West District of December 15, 2011 No. . No. A66-5535 / 2011).

A stable arbitration practice on the issue under consideration did not develop. Thus, in each specific situation when the car is not used in the production process, the organization must independently decide on the inclusion of transport tax in the composition of expenses. Moreover, if the tax inspectorate does not agree with the decision, the organization will have to defend its position in court.

If the organization applies a simplified tax system and pays a single income tax, then when calculating the tax base, do not take into account the amount of transport tax (clause 1 of Art. 346.18 of the Tax Code of the Russian Federation).

If the organization pays a single tax on the difference between income and expenses, include the transport tax in the composition of expenses (subparagraph 22, clause 1 of article 346.16 of the Tax Code of the Russian Federation). These payments will reduce the tax base on the day they are transferred to the budget (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

Do not include unpaid transport tax when calculating the single tax.

UTII

The object of taxation of UTII is imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation). Therefore, expenses in the form of transport tax do not affect the formation of the tax base for UTII.

OSNO and UTII

If the organization combines the general taxation system and UTII, then the vehicle can be used in both types of activities at the same time. In this case, the amount of transport tax must be distributed (clause 9 of article 274 of the Tax Code of the Russian Federation).

If the vehicle is used in one of the activities, then the transport tax does not need to be distributed.

The amount of transport tax related to the activities of the organization in the general taxation system can be taken into account when calculating income tax. The amount of transport tax related to the activities of the organization on UTII cannot be taken into account in taxation.

An example of the distribution of transport tax expenses. The organization applies the general taxation system and pays UTII

LLC "Trading Firm Hermes" (Elektrostal, Moscow Region) sells goods wholesale and retail. For wholesale operations, the organization applies a general taxation system. Retail trade was transferred to UTII.

Income tax is calculated by Hermes on a monthly basis. The organization's accounting policy says that general business expenses are distributed in proportion to income for each month of the reporting (tax) period.

In March, the income received by Hermes from various activities amounted to:

- for wholesale trade (excluding VAT) - 12,000,000 rubles;
- for retail trade - 4,000,000 rubles.

The organization uses several trucks to deliver goods to wholesale and retail customers. In March, these vehicles were charged with an advance payment of transport tax for the first quarter in the amount of 10,300 rubles.

Transport tax expenses relate to both types of activities of the organization. To distribute them, the Hermes accountant compared the wholesale income with the total income.

The share of income from wholesale trade in total income for March is:
RUB 12,000,000 : (12,000,000 rubles + 4,000,000 rubles) = 0.75.

The amount of the advance payment for transport tax, which can be taken into account when calculating income tax, is equal to:
RUB 10,300 × 0.75 = 7725 rubles.

The amount of the advance payment for transport tax, which relates to the activities of the organization on UTII, is equal to:
RUB 10,300 - 7725 rubles. = RUB 2575

This amount (2575 rubles) is not taken into account in taxation.

Each operation that takes place in the economic life of the organization must be recorded. The calculation of taxes is not an exception either. The presence of transport in the organization provides the basis for calculating the transport tax, calculating and paying tax payments to the budget, as well as reflecting the operations performed in accounting entries.

How transport tax transactions are generated

Most of the enterprises have their own cars on the balance sheet, which are engaged in production activities. Legal entities, on which the means of transportation are registered, are considered as taxpayers of transport tax.

This type of mandatory payments refers to property taxes. It must be paid regardless of the use or even the absence of activity in the enterprise for the reporting period.

Transport tax is considered by law as a regional one. This means that the constituent entities of the Russian Federation have the right to independently determine the frequency and timing of payments without worsening the position of taxpayers in accordance with the Tax Code of the Russian Federation. Also, at the level of the legislation of the subjects, the question of the expediency of granting benefits to certain categories of car owners can be resolved.

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Thus, if no other requirements are established, each quarter is recognized as reporting periods. Payment must be at least a quarter of the total annual calculation.

Reflection in the accounting of tax or advance payment depends on the adopted provisions in the accounting policy. In this case, the credit of the account is selected on a general basis - 68 with the subaccount "Calculations for transport tax".

The accrued tax debit account depends on how the entity records such expenses. The amounts of transport tax received can be attributed to:

• On account 20, that is, directly to the main production costs;
• Account 44 (selling expenses) in trade organizations;
• On account 91 - find reflection in other expenses.

Calculation of transport tax

Unlike individuals-car owners, the amount of transport payments that the tax office calculates, organizations are obliged to independently determine the amount of transport tax. The calculation algorithm is simple - the tax rate is multiplied by the amount of the tax base.

Each type of vehicle has its own rate in accordance with Art. 361 of the Tax Code of the Russian Federation. Determined in rubles per unit of power - horsepower. Thus, the amount of tax for a passenger car with a capacity of 250 hp. will be equal to 250 * 15 rubles. = 3 750 rubles.

It is allowed to decrease or increase rates by regional authorities, but not more than 10 times. When making such decisions, the economic and environmental situation in the regions and other factors are taken into account. For homogeneous types of vehicles, it is possible to use differentiated rates according to the ecological class and the year of manufacture of the car. In addition, when calculating the tax, increasing coefficients are applied for an expensive car.

If an organization does not own a vehicle for a full tax period (year), the calculation is carried out proportionally. In this case, the registration of the car before the 15th day determines the current month as a whole, and vice versa. The same rules apply to the removal of a vehicle from the register.

Calculation of transport tax: example of transactions

The accrual of transport tax is carried out depending on the current reporting period in the region - quarterly or annually.

Let's say an organization has 1 passenger car on its balance sheet. The current regional legislation established a reporting period for transport tax equal to a quarter. The amount of the calculated tax for the year is 6,000 rubles.

The operations of the next quarter on the accrual of transport tax are reflected by the following entries:

If the quarter when calculating the transport tax is approved as a reporting period, then payments are required to be made quarterly. Otherwise, the FTS has the right to charge penalties for each day of delay.

In accounting, the amount of accrued transport tax, depending on the accounting policy adopted by the organization, may be:

ü or expenses for ordinary activities on the basis of clause 5 of the Accounting Regulations “Organization expenses” PBU 10/99, approved by the Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n (hereinafter - PBU 10/99);

ü or other expenses in accordance with paragraph 11 of PBU 10/99.

If the accounting policy of the organization establishes that the amount of accrued transport tax is an expense for ordinary activities, then the amount of tax will be reflected in the debit of accounts for accounting for production costs or sales costs (20 "Main production", 26 "General business expenses", 44 " Selling expenses ").

If it is established that the amount of transport tax is included in other expenses, then the tax amount should be reflected on account 91 "Other income and expenses".

To summarize information on settlements with the budget for taxes and fees paid by the organization, the Chart of accounts of accounting and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. instructions for its use ”, the account is intended. To account for the transport tax on the account, you must open a separate subaccount "Calculations of transport tax".

The amount of the calculated tax will be reflected in the credit of account 68 "Calculations of taxes and duties" subaccount "Calculations of transport tax".

Payment to the budget of the tax amount is reflected in the debit of the account and the credit of account 51 "Current accounts".

ACCOUNTING THE AMOUNT OF TAX FOR THE PURPOSE OF TAXATION OF PROFITS

For the purpose of taxation of profits, the amount of transport tax will be attributed to other expenses related to production and sale, on the basis of subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation:

"1. Other expenses related to production and sale include the following expenses of the taxpayer:

1) the amounts of taxes and fees, customs duties and fees charged in accordance with the procedure established by the legislation of the Russian Federation, with the exception of those listed in Article 270 of this Code. "

Recall that article 270 of the Tax Code of the Russian Federation lists expenses that are not taken into account for tax purposes.

The procedure for recognizing expenses depends on the method of recognizing expenses for tax purposes chosen by the taxpayer and enshrined in the order on accounting policy.

The procedure for recognizing expenses using the accrual method is established by Article 272 of the Tax Code of the Russian Federation. Clause 1 of Article 272 of the Tax Code of the Russian Federation establishes that expenses accepted for tax purposes are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment. The date of incurring other expenses in the form of taxes (advance payments for taxes) in accordance with clause 7 of Article 272 of the Tax Code of the Russian Federation is the date of accrual of taxes (fees).

If he determines expenses on an accrual basis, he should be guided by Article 318 of the Tax Code of the Russian Federation, which establishes the procedure for determining the costs of production and sales. Expenses incurred during the reporting (tax) period are subdivided into direct expenses and. In accounting policy for tax purposes, the taxpayer on one's own defines a list of direct costs. All other expenses that are not included in direct expenses are related to indirect expenses, with the exception of non-operating expenses determined in accordance with article 265 of the Tax Code of the Russian Federation.

The procedure for determining expenses with the cash method is established by Article 273 of the Tax Code of the Russian Federation. Organizations (with the exception of banks) have the right to determine the date of the expense on a cash basis, provided that, on average for the previous four quarters, the amount of proceeds from the sale of goods (work, services) of these organizations (excluding value added tax) did not exceed one million rubles for each quarter.

Expenses are recognized as expenses of a taxpayer after their actual payment. Expenses for payment of taxes are accounted for as expenses in the amount of their actual payment by the taxpayer.