Abstract
The article is devoted to the peculiarities of calculation and payment of transport tax by medical organizations. The benefits under this tax which can be applied by these organizations are considered. It has been revealed that the federal benefit can be applied only to helicopters and aircraft of sanitary aviation and medical service, and the regions can supplement this list. Aspects of determination of tax amount, including using increasing factors, were analyzed. Aspects of the new format of interaction of organizations-payers of transport tax with tax authorities, which comes into force in the beginning of 2021, are disclosed. Practical examples of defining both individual tax elements and its calculation are considered.
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