1. If you buy a new car, you need to obtain a unified sales invoice for motor vehicles, with deduction, and the price tax calculation ratio is 17%.
2. I bought a second-hand car and obtained a unified invoice for the sale of second-hand motor vehicles. The invoice has not been deducted, so it cannot be deducted. If it is a new car, please remind me that the drawer will usually write the organization code of the buyer, and then the invoice will not pass the authentication, so the tax number of the purchasing company should be filled in before invoicing.
3. The newly registered company buys a car in the name of the company. If the car price is 654.38+ 10,000 yuan, how much tax can it offset? Specifically, perhaps this part of the cost can be deducted from the value-added tax of about 654.38+07%, depending on the actual situation.
Enterprises can enjoy some preferential tax policies to reduce the tax burden when purchasing vehicles. First of all, according to Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC), the vehicles purchased by the company can be depreciated as fixed assets, thus reducing the tax amount. In addition, according to Article 36 of the Value-added Tax Law of People's Republic of China (PRC), the vehicles purchased by the company can be deducted from the value-added tax according to a certain proportion. At the same time, according to local tax policies, some regions also provide additional tax incentives, such as reducing and exempting vehicle purchase tax. Therefore, enterprises should understand and make rational use of these preferential tax policies and tax deduction methods when purchasing vehicles, so as to reduce corporate tax burden and improve operating efficiency.
Legal basis:
Article 10 of the People's Republic of China (PRC) Vehicle Purchase Tax Law shall be collected by the tax authorities.