In the actual operation of the company, it will certainly involve vehicle expenses. Such as vehicle warranty, insurance, fuel and a series of expenses. What should companies do about these expenses to make them legal? I am a tax accountant to answer this series of questions.

First, the enterprise can buy a car in the name of the company. As the fixed assets of the company, the reimbursement of the related expenses of the vehicle must be legal and compliant.

Second, if the enterprise is not willing to buy a car, but will actually use the car in the actual operation, the employees of the enterprise can sign a lease contract with the company. In the lease agreement, it is agreed that the warranty, insurance, oil and other expenses generated by the car will be borne by the company. Of course, the employee's car rental income needs to be invoiced by the tax bureau. So some of the expenses can be reimbursed by the company.

For example, an employee takes monthly3000If you lease your own vehicle to the company for office use and the clerk issues invoices on behalf of the tax bureau, the following taxes shall be paid (monthly) :

Value-added tax:3000/(1+0.3%)*0.03=87.38Yuan.

Additional tax: city construction tax87.38*7%=6.12yuan
                      Education expenses87.38*3%=2.62yuan
                      Stamp duty3000*1‰=3yuan
                      Personal income tax (3000-800)*20%=600

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