1. If the car is purchased in full, the enterprise has a valid business license or industrial and commercial registration certificate, organization code certificate and tax registration certificate, and paid warehousing value-added tax and business tax totaling more than 50,000 yuan in this city in the previous year;
2 institutions, social organizations and other organizations that are not fully funded have valid organization code certificates;
3. Mortgage to buy a car; Having the ability to repay bank loans, with a registered capital of more than 500,000 yuan and a company established 1 year or more;
4. During the loan application period, there is a down payment for car purchase that is not lower than the requirements of the bank and deposited in the accounting department of the bank;
5. In order to provide an approved guarantee to the bank, the borrower must be a shareholder of the company;
6. Willing to accept other necessary conditions proposed by the bank;
7. The contents to be filled in when applying for the passenger car configuration index include: the name of the applicant, the nature of the applicant, the organization code, the issuing unit of the code certificate, the information of the legal representative and the contact information; Enterprises also need to fill in the business license (registration certificate) registration number, national (local) tax taxpayer identification number, and the total value-added tax (business tax) actually paid in the previous year.
Advantages and disadvantages of buying a car in the name of the company:
1. Advantages: If you buy a car in the name of the company, you can reasonably deduct the tax, which is the tax expenses that can be saved as mentioned above; For cities with restricted purchases, it is easy to obtain local license plate indicators by buying a car in the name of the company;
2. Disadvantages: When the company has a financial dispute, if it involves paying off debts, then this car, as a fixed asset of the company, will face the risk of being auctioned or used to pay off debts; When there is something wrong with the vehicle, such as a major accident in which the compensation exceeds the insured amount, it will hurt the company's funds.
To sum up, everything has advantages and disadvantages, abide by the law and make a reasonable choice according to the actual situation.
Legal basis:
Article 9 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
If a taxpayer purchases goods or taxable services and fails to obtain and keep the VAT deduction voucher in accordance with the regulations, or the VAT deduction voucher fails to indicate the VAT amount and other related matters in accordance with the regulations, the input tax amount shall not be deducted from the output tax.