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 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.
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.
Legal basis:
"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 9 If a taxpayer purchases goods, labor services, services, intangible assets and real estate, and the VAT deduction voucher obtained does not comply with laws, administrative regulations or the relevant provisions of the tax authorities in the State Council, the input tax shall not be deducted from the output tax.