For small-scale taxpayers, the cost of car purchase can be included in the pre-tax deduction of operating costs, and the corporate income tax rate of 25% is applicable. Ordinary taxpayers can not only deduct the cost of car purchase, but also deduct the operating expenses of cars, such as daily maintenance, maintenance, refueling and repair.
After the enterprise buys a car, it can also deduct the expenses related to the vehicle, including daily refueling, maintenance, repair, etc., which can deduct the input tax and effectively reduce the tax burden.
In addition, the cost of vehicle maintenance and various expenses in the next five years can also be deducted from the value-added tax. It should be noted that the purchased vehicles must provide corresponding services to the company before tax, and at the same time, they must comply with relevant tax regulations.
To enjoy the company's car purchase tax deduction, it is necessary to meet certain conditions, such as the annual sales of commercial enterprises above 800 thousand, and the annual sales of industrial enterprises at least above 500 thousand.
The company can get a tax credit when buying a car.
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.
To sum up, it is Bian Xiao's relevant answer about how to buy a car in the name of the company to offset the tax. I hope it will help you.
legal ground
Article 9 of the Measures for the Administration of Vehicle Purchase Tax Collection
The taxable value of vehicle purchase tax is determined according to the following circumstances:
(1) Taxpayers purchase taxable vehicles for their own use, and all the extra expenses paid by taxpayers to sellers at taxable value for purchasing taxable vehicles do not include value-added tax;
Taxable vehicles imported by taxpayers for their own use:
Taxable value = customs duty-paid price Customs consumption tax (3) If the taxpayer purchases or imports taxable vehicles for his own use, and the taxable value declared without justifiable reasons is lower than the minimum taxable value of the same type of taxable vehicles, the minimum taxable value approved by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China shall be the taxable value;
(4) The taxable value of taxable vehicles produced, donated, donated or otherwise obtained by taxpayers for their own use shall be verified by the competent tax authorities with reference to the minimum taxable value stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC);
(five) People's Republic of China (PRC) State Taxation Administration of The People's Republic of China has not approved the minimum taxable value vehicle, and the price indicated in the valid price certificate provided by the taxpayer is taxable value.
If the price indicated in the valid price certificate is obviously low, the competent tax authorities have the right to approve the taxable value of taxable vehicles;
(6) Imported used cars, vehicles damaged due to force majeure, vehicles that have been in stock for more than 3 years, test vehicles that have traveled more than 80,000 kilometers, and other vehicles specified in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), shall be at the price indicated in the valid price certificate provided by taxpayer taxable value.
If the taxpayer cannot provide the valid price certificate of the vehicle, the competent tax authorities have the right to verify the taxable value of taxable vehicles;
(7) If the service life of a vehicle whose tax exemption conditions have disappeared is less than 10 years since the date of first tax declaration, taxable value will deduct 1 0% every1year based on the taxable value determined when the tax-free vehicle is first declared;
Under 1 year, taxable value is the original taxable value of duty-free vehicles;
If the service life exceeds 10 years (inclusive), the taxable value is 0.