Our company is a limited company, and shareholders provide their cars for the use of the company. Should cars be included in capital reserve or paid-in capital?

If the price is given to the company, the transfer formalities must be handled, and relevant fees can be charged, included in the fixed assets and depreciated; If it is leased to a company, a lease contract is required, and the company pays the lease fee, and the related expenses can be charged before tax. Otherwise, the tax will not confirm the related expenses. -this is from the perspective of corporate income tax; If it is only provided to the company (free of charge), it can be included in the capital reserve, but it also needs to transfer ownership.