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The financial income of many companies in life is not optimistic, but the company is often crowded with luxury cars. In fact, the company likes to buy a car not because the boss is willful, but because the car can help the company avoid taxes reasonably. So let's talk about how 400,000 car companies can offset taxes.
Tax deduction method for companies to buy cars
1. For small-scale taxpayers, buying a car by a company can be used to deduct corporate income tax. Suppose the company spends 1 10,000 on buying a car.
Yuan dynasty (1206- 1368)
Then during this period, it can be included in the tax as the cost of the company. /kloc-The deductible enterprise income tax within 0/0 year is100 * 25% = 250,000, and small and micro enterprises can deduct 50,000;
2. For ordinary taxpayers, the enterprise income tax is the same as the above-mentioned small-scale taxpayers. At the same time, ordinary taxpayers can also deduct a part of vehicle value-added tax, that is,100/(1+13%) *13% = ten thousand yuan; In addition, various vehicle maintenance costs and expenses in the next five years can also be deducted from the value-added tax.
A 400,000 car is listed under the company name for tax deduction.
When a 400,000 car is registered in the company's name, the ownership of the car legally belongs to the company, so when the car will be included in the company's fixed assets:
1. The enterprise spends 400,000 yuan to buy a car as a small-scale taxpayer, and the enterprise income tax deducted within ten years is 400,000× 25% = 6.5438+10,000 yuan;
2. If you are an ordinary taxpayer, you can also deduct 40/(1+13%) *13% =110,000 yuan. At the same time, the automobile-related expenses incurred within five years can also be deducted from the input tax, and the value-added tax can be paid less, so it is estimated that the company can deduct nearly 6.5438+0.6 million yuan in taxes.
Therefore, a 400,000 car, registered in the company's name, can reasonably avoid tax for the company at least 654.38+10,000 yuan, and the higher the value of the car, the greater the tax avoidance amount, so many enterprises can afford it.
Luxury cars produced by Rolls-Royce in the UK.
Nothing strange.