Moscow will abolish movable property tax for enterprises in 2021

Taxis and car sharing are an important part of passenger transportation, as these services relieve the city of cars. “Taxi from a semi-criminal sphere has turned into a real modern industry in the city, employing about 100 thousand workers. And in terms of the quality of services, it is not inferior to the leading cities of the world,” said the Moscow Mayor at a meeting with representatives of the capital’s taxi and car sharing companies.

In the next year or two, the number of taxis will increase by another 15–20 thousand cars, and there will be about 70 thousand operating taxis in Moscow. According to investor forecasts, the car sharing fleet will triple in the near future.

Benefits for development

According to Sergei Sobyanin, in 2021, Moscow will retain full tax benefits on movable property of organizations. “This year we will abolish it completely, and with the help of the association, public organizations, and entrepreneurs, we will work out a scheme that would really stimulate the renewal of rolling stock and equipment in subsequent years. And this year we’ll simply reset this tax,” he said.

An effective mechanism for providing this benefit is planned to be developed during 2021. The bill will be considered at the next meeting of the Presidium of the Moscow Government and submitted for consideration to deputies of the Moscow City Duma.

Until 2013, movable property (including taxi cars) was subject to corporate property tax. To stimulate the renewal of fixed assets from 2013 to 2021, the Tax Code of the Russian Federation completely exempted from tax all movable property registered as fixed assets from January 1, 2013.

As of 2021, this benefit has been abolished at the federal level. However, the constituent entities of the Russian Federation have the right to independently determine the time and extent of its preservation. If such a decision is not made, the tax rate on movable property is 1.1 percent.

The Moscow Government received over 20 official requests from the largest business associations and individual enterprises of the capital. Entrepreneurs asked to maintain the benefit, which is a serious incentive to update fixed assets of enterprises.

Organizational property tax on vehicles – rate in %

We found out whether a vehicle is subject to property tax and in what situations. Next, you need to figure out at what rate this fiscal payment is calculated, as well as which executive bodies must approve the rate in %. Additionally, we will clarify how the property tax on vehicles has changed in 2021 and 2021.

According to the norms of stat. 380 property tax rates are approved by regional authorities, taking into account the maximum federal limit of 2.2%. What tariff will be introduced in a particular Russian subject depends on the decision of the local administration. However, in relation to the objects mentioned in paragraph 25 of Art. 381 and not exempt from the obligation to calculate tax under Art. 381.1, a special rule applies. For such assets, tariff rates for 2018 cannot be set higher than 1.1%. It is especially worth noting that this legislative norm was approved at the beginning of 2021 and was not applied in 2017, as well as earlier.

In other words, if the company put the vehicle into operation after 01/01/13, it does not use additional benefits under clause 2 of the statute. 381.1, regional rates must be applied for such objects. The size of the latter cannot exceed 1.1% for 2021. And if less than 3 years have passed since the release of the vehicle, these vehicles can be completely excluded from taxation, subject to the adoption of the appropriate law in the region.

Taxi House

The meeting of the Moscow Mayor with representatives of taxi and car sharing companies, as well as aggregators, took place at the Taxi House (Architect Vlasov Street, building 55). It opened in October 2017 based on the office. This is a professional club for taxi drivers, where they can relax, chat with colleagues, get advice or get a job.

In the lobby of the Taxi House you can watch videos, play chess and table football. You can warm up lunch or dinner in the kitchen corner, and undergo a pre-trip examination in the medical office. There is also a lecture hall, rooms for negotiations and legal consultations.

Call center employees help taxi drivers get a job, answer questions about current orders, and assist in resolving disputes.

Every day, the Taxi House is visited by up to 150 driver employees.

Taxi houses are planned to open in other districts of Moscow.

Moscow standard taxi

The revival of taxis - accessible, inexpensive and safe - is one of the key areas of modernization of the capital's transport system.

Over the past seven years, a Moscow standard for taxi transportation has been created. It includes the use of yellow cars with yellow license plates. Taxis have the right to travel in dedicated lanes for public transport.

You can order a car using mobile aggregators and other applications. In addition, the standard provides for affordable prices and short delivery times, as well as the simplicity and accessibility of starting your own business in the field of taxi transportation.

A convenient procedure for issuing permits for taxi operations was introduced in 2011. From July 1, 2013, permits can only be obtained for cars with a yellow body color.

Thus, from July 1, 2021, all 100 percent of taxis with permits issued in Moscow will be yellow.

Since November 14, 2013, the registration of yellow license plates has been simplified. You can obtain them upon initial contact with the traffic police.

Since April 1, 2014, the procedure for issuing permits has been completely transferred to electronic form - through the official portal of the Mayor and the Moscow Government mos.ru.

Now in Moscow there are 46.8 thousand permits for taxi operations, 90 percent of taxi cars are yellow. According to forecasts from the Department of Transport, 15.5 thousand new taxis will hit the city streets in 2021. The number of valid permits (taking into account the departure of some carriers from the market) will increase to 55 thousand.

In addition, according to the Department of Transport, there are from 15 to 20 thousand taxi drivers in Moscow who have received permission in the Moscow region.

Every day, Moscow taxis carry over 760 thousand passengers (about 280 million people a year).

The average cost of a taxi trip is 460 rubles (average time - 20 minutes, average distance - 10.6 kilometers).

The average time for a taxi to arrive on a working day is five to seven minutes. This indicator is one of the best in the world.

Taxi business in Moscow is carried out by more than one thousand legal entities and over four thousand individual entrepreneurs. The industry employs more than 100 thousand people.

The Moscow government supports companies that purchase cars on credit or lease. Since 2012, 156 organizations have received subsidies totaling over 500 million rubles. In total, 19.4 thousand taxi cars were purchased under the subsidy program.

For comfortable boarding and disembarking of passengers in the capital, there are 419 taxi stands with 1,453 parking spaces, including 180 parking lots with 640 parking spaces in the paid parking zone. There are automated taxi lines at railway stations.

During 2021, it is planned to organize another 40 taxi stands with more than 100 parking spaces, including in the Central District of the capital (near the Ulitsa 1905 Goda metro station, Luzhkov Bridge, business station, near the Quartet I theater on Lesnaya Street, Russian Chemical-Technological University named after D.N. Mendeleev), in the North-Eastern District (at the Jewish Museum and Tolerance Center, at the entrance to the Ostankino museum-estate, VDNH and in other places popular with citizens and guests of the capital).

How is property tax paid under leasing agreements?

Norms sub. 8 clause 4 stat. 374 also apply to leasing objects. This refers to both lessor companies and lessee companies. If the object is registered with the lessee, the new lessee does not pay tax on the property of the vehicle registered since 01/01/13. If the situation is the opposite, that is, the object is on the balance sheet of the lessor, and therefore no tax is paid on the vehicle since 01/01/13. put into operation. Explanations from tax officials can be found in Letters No. 03-05-05-01/79 dated 12/24/12, 03-05-05-01/01 dated 01/10/13 on this issue.

Best Taxi Driver

In 2021, an official competition for the best taxi driver was held in Moscow for the first time. The winners were representatives of three companies. They demonstrated the best driving skills, knowledge of the city and traffic rules. The competition included two stages: theoretical and practical. During the first, drivers proved that they thoroughly know the city, the latest changes in traffic rules, and know how to provide first aid. Participants who advanced to the second stage of the competition had to demonstrate driving skills. On a special track, drivers performed exercises such as “entering a box”, “parallel parking”, “clearance corridor”, “snake” and others.

At the World Cup

On the eve of the 2021 FIFA Confederations Cup, voluntary accreditation of taxi companies was organized. It was received by six companies for 766 vehicles. Mandatory requirements were imposed on carriers: no unpaid fines, yellow cars no older than three years old, equipped with an identification lamp, a color scheme and a yellow state registration plate.

More than 450 passenger taxis operated at the Spartak stadium during matches. The cars carried 1,360 passengers (10 volunteers free of charge).

At the 2021 FIFA World Cup, it is also planned to organize voluntary accreditation of taxi companies. It is expected that about five thousand passenger taxis will receive accreditation. Cars will be able to drive into special parking lots at the Luzhniki and Spartak stadiums, as well as into fan zones on Vorobyovy Gory.

Courses on working with fans are organized for drivers. All employees of accredited companies will be required to take them. The program will include a short course in English, rules for providing taxi services, the basics of behavior on the roads, communication with clients, and servicing passengers with limited mobility.

Sergei Sobyanin supported the idea of ​​organizing English language courses for taxi drivers. They are proposed to be carried out on the basis of the Moscow Automobile and Highway Institute. “About eight hours of training are required, and, according to our calculations, there will be approximately five thousand accredited cars,” added Maxim Liksutov, Deputy Mayor of Moscow in the Government, Head of the Department of Transport and Road Infrastructure Development.

Where and when to pay

The Inspectorate carries out supervisory monitoring remotely and through visiting specialists. Acceptance of property tax reports from water vehicles is carried out at a time, no later than February 1 of the following year. The same period limits the transfer of the final payment of accruals. In a number of areas, monitoring periods for controlled entities may be revised. According to the general procedure, you cannot pay the tax right away; this must be done once a quarter, in advance payments.

Car sharing is a new type of public transport

The car sharing system (short-term car rental) began to actively develop in Moscow in 2015. Now it is a full-fledged form of public transport in the capital and a real alternative to a personal car.

There are 13 companies operating carsharing operators in the city (YouDrive, Delimobil, Anytime, Car5, BelkaCar and others). In February 2018, the 14th company is expected to enter the market.

Compared to October 2015, the car sharing fleet has grown 59 times and today amounts to 5.9 thousand cars. According to forecasts from service operators, in 2021 the fleet may grow several times more and reach 10–15 thousand cars.

The areas for using the service and the start and end of rentals are gradually expanding. Some operators are available in the cities of the Moscow region: Reutov, Dolgoprudny, Mytishchi, Khimki.

More than one million people are already registered in the carsharing system.

About 25 thousand trips are made daily. In 2021, carsharing cars were rented 5.6 million times.

The average cost per minute for renting a car sharing car is eight rubles, minutes in standby mode is three rubles (average travel time is 60 minutes). On average, one car sharing vehicle makes six trips daily.

Investments of operator companies in the development of the car sharing system in Moscow exceeded 1.5 billion rubles.

Car sharing vehicles that meet the requirements of the Moscow Government are given preferential rights to use city paid parking lots. Parking a short-term rental car for a car sharing operator is cheaper than paid parking in the city by an average of 85 percent. It is free for the user (or driver).

A preferential permit is issued for one vehicle for a period of three years (the permit is renewed every year, the issuance procedure now takes up to 10 working days, the service is planned to be converted into electronic form).

To obtain a preferential permit, the company (service operator) must meet a number of requirements: provide services 24 hours, seven times a week, have a 24-hour call center and software to provide remote access to the car. There are also a number of requirements for service vehicles. The body parts must be painted orange, and the cars must bear the logo of the Moscow Car Sharing project. In addition, you must have an MTPL policy, GPS/GLONASS equipment, and the environmental class of the engines must be at least Euro-4. Requirements for maximum vehicle dimensions have also been established. The period from the date of manufacture of the vehicle to the time of filing an application for a preferential permit must not exceed one year.

On August 8, 2021, the resolution of the Moscow Government “On urban support for taxi transportation in the city of Moscow” changed. This gave car sharing operators the opportunity to receive subsidies to reimburse part of the costs of paying lease payments under financial lease agreements for passenger cars.

For the 2021 FIFA World Cup in Moscow, participants in the Moscow Car Sharing project plan to adapt the service for foreigners: improve the application interface and simplify registration.

Additional measures to support and expand the use of carsharing are being considered. Thus, short-term rental cars may be allowed to be parked free of charge in city paid parking lots with barriers. Key condition: closed parking lots should not be used for long-term parking of carsharing vehicles.

Sergei Sobyanin approved the idea of ​​using large heel-type vehicles in the car sharing system: Fiat Doblo, Renault Kangoo, Peugeot Partner, Citroën Berlingo and others. This will allow you to use the service for shopping trips to megamalls, out of town, and for transporting personal belongings. “We’ll do this as an experiment,” said the Moscow Mayor. According to him, the main thing is to try to maintain a balance and not interfere with taxis and classic car sharing.

Rating
( 1 rating, average 4 out of 5 )
Did you like the article? Share with friends:
For any suggestions regarding the site: [email protected]
Для любых предложений по сайту: [email protected]