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 is17%;
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.
The tax deduction method for vehicles purchased by the company is as follows:
1. Deduct the input tax from the output tax to offset the payable value-added tax;
2, the conditions required for tax incentives, enterprises must be general taxpayers. Car buyers must obtain special VAT invoices before they can write off the purchase price;
3. The specific tax credits are the taxes listed in the special invoices;
4. If certain conditions are met, the purchase expenses of the enterprise can be included in the pre-tax deduction of the enterprise at one time to reduce the taxable income of the enterprise;
5. Vehicles purchased by enterprises are included in fixed assets, and accumulated depreciation is accrued on a monthly basis, and depreciation expenses are included in enterprise profits and losses.
To sum up, under reasonable circumstances, car purchase by enterprises is still a very favorable investment method. Through reasonable tax deduction, enterprises can reduce enterprise income tax and value-added tax to the maximum extent, thus achieving the purpose of improving the company's economic benefits. However, when buying a car, we need to pay attention to the type of enterprise and whether the purchased vehicle meets the policy requirements in order to better enjoy the relevant preferential policies.
Legal basis:
Article 9 of the Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
If taxpayers purchase goods, labor services, services, intangible assets and real estate, and the VAT deduction vouchers obtained do not conform to laws, administrative regulations or the relevant provisions of the competent tax authorities in the State Council, they shall not deduct the input tax from the output tax.
Article 10
The input tax of the following items shall not be deducted from the output tax:
(1) Goods, services, intangible assets and real estate purchased for simple taxation, exemption from value-added tax, collective welfare or personal consumption;
(two) abnormal losses of purchased goods and related labor and transportation services;
(3) Goods purchased (excluding fixed assets), services and transportation services consumed by products in process and finished products with abnormal losses;
(four) other projects stipulated by the State Council.