The tax-free price is 93,846.15 yuan, the vehicle purchase tax is 9,800 yuan, and the new car renovation fee is 6,720 yuan. Included in the cost of fixed assets; The insurance premium is 43 12. 1 1 yuan, and the price adjustment fund of 573 yuan is included in the management fee.

VAT 15953.85 yuan depends on when the car you buy falls within the scope of consumption tax. If it belongs to the scope of consumption tax, this value-added tax is also included in the cost of fixed assets; Those that do not fall within the scope of consumption tax shall be included in the taxable amount-value-added tax (input).

According to Article 25 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value Added Tax, the input tax of motorcycles, automobiles and yachts subject to consumption tax for taxpayers' own use shall not be deducted from the output tax.

If the consumption tax has been levied on the purchased car, then the car purchased by your company cannot be deducted from the input tax. If the purchased car does not belong to the consumption tax, the input tax can be deducted if it has obtained a legal VAT deduction certificate and has not been used for non-VAT taxable items.