Legal analysis: tax deduction method for enterprise car purchase: 1. For small-scale taxpayers, companies can deduct enterprise income tax by buying cars. Assume that the company's car purchase expenditure 1 10,000 yuan can be included in the tax as the company's current cost. /kloc-the enterprise income tax that can be deducted within 0/0 year is100 * 25% 50,000, 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%15000 yuan; In addition, various vehicle maintenance costs and expenses in the next five years can also be deducted from the value-added tax. The tax exemption conditions for companies to buy cars are 1, and the annual taxable sales of commercial enterprises are above 800,000 yuan. Meet the above standards, in addition to the provisions can not be identified as a general taxpayer, should be identified as a general taxpayer (including individual industrial and commercial households, except individuals). ); 2, the annual taxable sales of more than 500 thousand yuan of industrial enterprises; 3. The value-added tax of small-scale taxpayers cannot be deducted; 4. If you are a general taxpayer, you can also deduct the input tax, which is equivalent to a lower car purchase cost than a small-scale taxpayer.
Legal basis: Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) shall not be deducted from the output tax: (1) Goods, services, intangible assets and real estate purchased for simple taxable items, items exempted 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.
Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax Article 6 Taxpayers shall separately account for the sales of goods and the turnover of non-VAT taxable services in the following mixed sales activities, and pay VAT according to the sales of goods they sell, while the turnover of non-VAT taxable services does not pay VAT; If it is not accounted for separately, the competent tax authorities shall verify the sales of its goods (1) the act of selling self-produced goods and providing construction services at the same time; (2) Other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.