When renting a car, individuals need to bring the lease contract, driving license, unified invoice for motor vehicle sales (car purchase invoice), original and photocopy of ID card to the National Tax Office to issue an invoice. As for the tax rate, the VAT rate is 3%. In addition, there are personal income tax, urban construction tax and education surcharge.
Pre-tax deduction must be based on valid and legal bills, and lease invoices are not issued. The rental fee cannot be deducted before tax.
As for the tax rate, the VAT rate is 3%. There are also personal income tax, urban construction tax and education surcharge. In addition, stamp duty of 0. 1% rental fee will be paid.
Extended data:
According to the fifth paragraph of Article 3 of the Decision of the NPC Standing Committee on Amending the Individual Income Tax Law of People's Republic of China (PRC) (Order No.66 of the President of the People's Republic of China): "The income from royalties, interest, dividends, bonuses, income from property leasing, income from property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%."
There are three items of personal income tax that can be deducted (when personal income tax is settled):
1) Taxes incurred in the process of renting movable property &; Educational attachment
2) The repair fee is allowed to be deducted every time. If it can't be deducted at one time, it can be postponed until the next deduction;
3) 800 yuan is charged for every below 4,000 yuan, and 20% for every above 4,000 yuan;
Personal rental of vehicles belongs to property rental income, so the tax rate is 20%.
State Taxation Administration of The People's Republic of China, Ministry of Finance-Notice on comprehensively promoting the pilot project of changing business tax to value-added tax
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Baidu encyclopedia-tax rate