Personal vehicles leased by the company belong to personal movable property lease, and VAT invoices should be issued at the national tax rate of 3%. Article 1 Units and individuals that sell labor services, intangible assets or real estate within the territory of People's Republic of China (PRC) (hereinafter referred to as taxable acts) are VAT taxpayers, and shall pay VAT in accordance with these Measures without paying business tax.
Car rental solution
Units refer to enterprises, administrative units, institutions, military units, social organizations and other units, and individuals refer to individual industrial and commercial households and other individuals. Personal car rental needs to bring lease contract, driving license, unified invoice for motor vehicle sales, original and photocopy of ID card.