Transport (vehicle) taxation
Problem 1 - Задача 1 Определите сумму налога на транспортные средства за текущий год по автомобилю марки Ваз 2107 2002 года выпуска с объемом двигателя 1550 см куб. Determine the vehicle tax for the current year on the car VAZ 2107 2002 model year with an engine 1550 sm cube.
Article 367. Tax rates (см. статья 367 НКРК) No. Taxable items Tax rate (monthly assessment index) 1 2 3 1. Cars with the engine volume (cm 3): up to 1, 100 inclusive 1 over 1, 100 to 1, 500 inclusive 2 over 1, 500 to 2, 000 inclusive 3 over 2, 000 to 2, 500 inclusive 6 over 2, 500 to 3, 000 inclusive 9 over 3, 000 to 4, 000 inclusive 15 over 4, 000 117
Point 2 to the Article 367. Tax rates (см. пункт 2 статья 367) - With the engine capacity of light motor vehicles over 1, 500 to 2, 000 cubic centimeters inclusive taxable at a rate of three monthly assessment indices; over 2, 000 to 2, 500 cubic centimeters inclusive taxable at a rate of six monthly assessment indices; over 2, 500 to 3, 000 cubic centimeters inclusive taxable at a rate of nine monthly assessment indices; over 3, 000 to 4, 000 cubic centimeters inclusive taxable at a rate of fifteen monthly assessment indices; overе 4, 000 cubic centimeters taxable at a rate of fifteen monthly assessment indices, tax amount shall increase per each exceeding unit corresponding to lower limit of engine capacity by 7 KZT.
Solution 1 Решение V – 1 550 sm 3 1500 -2000 - 3 monthly assessment index in 2013 –KZT 1731 Tax = 3*1731 + (1550 -1500)*7= 5 193 + 350= 5543 KZT
Problem 2 - Задача 2 Определите сумму налога на транспортные средства за текущий год по автомобилю марки Ваз 2107 2002 года выпуска с объемом двигателя 1550 см куб. Determine the vehicle tax for the current year on the car VAZ 2107 2002 model year with an engine 1550 sm cube.
Problem 2 - Задача 2 Рассчитайте сумму налога на транспортное средство – микроавтобус «Газель» с 12 посадочными местами 1992 года выпуска. Calculate the vehicle tax - vehicle "Gazelle" with 12 seats in 1992 release
Article 367. Tax rates (см. статья 367 НКРК) No. Taxable items Tax rate (monthly assessment index) 1 2 3 4. Buses: up to 12 passenger seats inclusive 9 over 12 to 25 passenger seats inclusive 14 over 25 passenger seats 20
Solution 2 vehicle "Gazelle" with 12 seats - 9 monthly assessment index in 2013 –KZT 1731 Tax = 9*1731 =15 579 KZT
Problem 3 - Задача 3 Определить сумму налога грузового автомобиля грузоподъемность ю 1, 5 тонны срок эксплуатации транспортного средства 15 лет. Determine the vehicle tax to the lorry carrying capacity of 1. 5 tons with operating life of 15 years.
Article 367. Tax rates (см. статья 367 НКРК) No. Taxable items Tax rate (monthly assessment index) 1 2 3 2. Lorries, special vehicles with the loading capacity (without regard for trailers): up to 1 ton inclusive 3 over 1 ton to 1, 5 tons inclusive 5 over 1, 5 tons inclusive 7 over 5 tons 9
Solution 3 lorry with 1. 5 tons over 1 ton to 1, 5 tons inclusive - 5 monthly assessment index in 2013 –KZT 1731 Tax = 5*1731 =8 655 KZT
Problem 4 - Задача 4 Предприятие имеет на своем балансе легковые автомобили: 1) BMV – М 5 с рабочим объемом двигателя 3, 800 см. куб. 1994 года выпуска 2) Ваз 2106 с рабочим объемом двигателя 1300 см. куб. 1986 года выпуска Требуется: Определите сумму налога на транспортные средства за текущий период, если известно, что автомобиль Ваз 2106 был реализован 16 июля текущего года за 125000 тенге. The company has on its balance sheet of cars : 1 ) BMV - 5 M with an engine capacity of 3. 8 sm. kub. 1994 of release 2) Vaz 2106 with an engine capacity of 1300 sm. cu. 1986 release Required: Determine the amount of vehicle tax for the current period , if it is known that the car VAZ-2106 was implemented on July 16 of this year for 125, 000 tenge.
Article 367. Tax rates (см. статья 367 НКРК) No. Taxable items Tax rate (monthly assessment index) 1 2 3 1. Cars with the engine volume (cm 3): up to 1, 100 inclusive 1 over 1, 100 to 1, 500 inclusive 2 over 1, 500 to 2, 000 inclusive 3 over 2, 000 to 2, 500 inclusive 6 over 2, 500 to 3, 000 inclusive 9 over 3, 000 to 4, 000 inclusive 15 over 4, 000 117
Point 2 to the Article 367. Tax rates (см. 2 пункт статья 367) - With the engine capacity of light motor vehicles over 1, 500 to 2, 000 cubic centimeters inclusive taxable at a rate of three monthly assessment indices; over 2, 000 to 2, 500 cubic centimeters inclusive taxable at a rate of six monthly assessment indices; over 2, 500 to 3, 000 cubic centimeters inclusive taxable at a rate of nine monthly assessment indices; over 3, 000 to 4, 000 cubic centimeters inclusive taxable at a rate of fifteen monthly assessment indices; overе 4, 000 cubic centimeters taxable at a rate of fifteen monthly assessment indices, tax amount shall increase per each exceeding unit corresponding to lower limit of engine capacity by 7 KZT.
Solution 4 BMV - 5 M Vaz 2106 MAI (monthly assessme exceedin engine capacity tax rate nt index ) g unit tax rate to exceedin g unit Tax data 0 data 1 days tax obility 3 800 15 1731 800 7 31565 01. 2013 31. 12. 2013 365 31 565, 00 1 300 2 1731 200 7 4862 197 2 624, 15 01. 2013 16. 07. 2013
Problem 5 - Задача 5 Юридическое лицо на 1 января текущего года имеет на балансе следующие автотранспортные средства: 1) Легковой автомобиль Mersedes, объем двигателя 2996 куб. см. ; 2) Легковой автомобиль AUDI А-6, объем двигателя 2496 куб. см. ; 3) Джип KIA Sportage, объем двигателя 1998 куб. см. ; 4) Внедорожник Land Drover Discovery, объем двигателя 4554 куб. см. ; 5) Автобус Volvo, 52 посадочных мест; 6) Автобус Mersedes, 54 посадочных мест; 7) Микроавтобус 1, 10 посадочных мест; 8) Микроавтобус 2, 10 посадочных мест.
Problem 5 - Задача 5 Legal entity on 1 January this year, has the balance of the following vehicles : 1) Passenger car Mersedes, engine capacity 2996 cc ; 2) Passenger car AUDI A-6 , engine size 2, 496 cc ; 3) Jeep KIA Sportage, engine capacity 1998 cc ; 4) Off-road Land Rover Discovery, engine capacity 4554 cc ; 5 ) Bus Volvo, 52 seats; 6) Bus Mersedes, 54 seats; 7) type 1, 10 seats; 8) type 2, 10 seats. Required: Determine the tax liability of the legal entity tax on vehicles
Article 367. Tax rates (см. статья 367 НКРК) No. Taxable items Tax rate (monthly assessment index) 1 2 3 1. Cars with the engine volume (cm 3): up to 1, 100 inclusive 1 over 1, 100 to 1, 500 inclusive 2 over 1, 500 to 2, 000 inclusive 3 over 2, 000 to 2, 500 inclusive 6 over 2, 500 to 3, 000 inclusive 9 over 3, 000 to 4, 000 inclusive 15 over 4, 000 117
Point 2 to the Article 367. Tax rates - With the engine capacity of light motor vehicles over 1, 500 to 2, 000 cubic centimeters inclusive taxable at a rate of three monthly assessment indices; over 2, 000 to 2, 500 cubic centimeters inclusive taxable at a rate of six monthly assessment indices; over 2, 500 to 3, 000 cubic centimeters inclusive taxable at a rate of nine monthly assessment indices; over 3, 000 to 4, 000 cubic centimeters inclusive taxable at a rate of fifteen monthly assessment indices; overе 4, 000 cubic centimeters taxable at a rate of fifteen monthly assessment indices, tax amount shall increase per each exceeding unit corresponding to lower limit of engine capacity by 7 KZT.
Solution 5 engine capacity MAI (monthl y assessm exceedi ent tax rate index ) ng unit tax rate to excee ding unit Tax data 0 data 1 days tax obility 1731 7 01. 01. 2013 31. 12. 2013 365 - 1731 7 01. 01. 2013 31. 12. 2013 365
Скачать презентацию Transport vehicle taxation Problem 1 — Задача
transport tax (задачи по налогу на траспорт).ppt