Whether the purchase of vehicles can be deducted from personal income tax and whether the input tax can be deducted is a preferential policy for tax collection. In other words, some assets can be tax deductible when they meet the conditions for tax deduction. This purpose is to promote consumption. Let's see if buying a car can deduct personal income tax.

Can I deduct personal income tax if I buy a car 1? Individuals can't deduct personal income tax when buying a car, and only items that belong to special additional deduction can deduct personal income tax.

Calculation of taxable income according to Article 6 of the Individual Income Tax Law of People's Republic of China (PRC):

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.

(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.

(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.

(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.

Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.

Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.

The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.

Can the purchase of vehicles be deducted from personal income tax II. The purchase of vehicles with deductible input tax must meet the following conditions at the same time:

1. The purchased car can obtain a unified invoice for motor vehicle sales issued by the tax control system or a special payment letter for customs import value-added tax.

2. After purchase, it shall be certified and declared within the specified time.

3. The car purchased does not belong to the consumption tax.

4. The purchased car can be used for taxable items, non-VAT taxable items, tax-free items, collective welfare and personal consumption. For example, the purchase of trucks for transportation in production and operation and materials transportation in construction projects, and the purchase of trucks for taxable items and tax-free items can all be deducted from the input tax, but the shuttle bus only used to pick up and drop off employees from work belongs to employee welfare and cannot be deducted from the input tax.

It is a deductible item.

Article 25 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax emphasizes that 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 car purchased is a consumption tax car, the input tax cannot be deducted, and "self-use" is also emphasized here. If the car purchased is not for personal use, but for sale, the input tax can be deducted. The scope of vehicles subject to consumption tax listed in the Schedule of Consumption Tax Items and Rates attached to the Provisional Regulations on Consumption Tax includes passenger cars and light commercial vehicles, excluding other types of motor vehicles.

According to the provisions of Article 10 of the Provisional Regulations on Value-added Tax, goods purchased for non-VAT taxable items, VAT tax-free items, collective welfare or personal consumption shall not be deducted from the input tax. The Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that the purchased goods do not include fixed assets used for both VAT taxable items (excluding VAT tax exemption items) and non-VAT taxable items, VAT tax exemption items (hereinafter referred to as tax exemption), collective welfare or personal consumption.

Whether personal income tax 3 1 and automobile purchase tax can be deducted from the purchase of vehicles is a kind of property tax, not consumption tax or value-added tax, and cannot be used as income tax to deduct the cost of value-added tax.

2. However, it can be used as the value of car purchase, and the current expenses can be calculated through depreciation within the specified use time in the future.

3. If the consumer buys a domestic private car, the taxable value will pay all the price and extra expenses to the dealer, excluding VAT (the tax rate is 17%).

4. VAT is included in the purchase price of special invoices for motor vehicle sales. Therefore, when calculating the vehicle purchase tax, the value-added tax of 17% must be excluded first, that is, the taxable value of vehicle purchase tax = fare ÷ 1. 17, and then the vehicle purchase tax is calculated at the tax rate of 10%. ：

1. The basic norm of the current vehicle purchase tax law is the Provisional Regulations on Vehicle Purchase Tax in People's Republic of China (PRC), which will be implemented as of 200 1 1. Taxpayers of vehicle purchase tax are units and individuals who purchase taxable vehicles (including purchase, import, self-production, donation, prizes or other means for their own use), and the scope of taxation is automobiles, motorcycles, trams, trailers and agricultural transport vehicles.

2. The vehicle purchase tax is levied ad valorem, and the calculation formula is: tax payable = taxable value × tax rate. If the consumer buys a domestic private car, the taxable value will pay all the price and extra expenses to the dealer, excluding VAT (the tax rate is 17%). Because the value-added tax is included in the purchase price of the special invoice for motor vehicle sales, the value-added tax of 17% must be excluded when calculating the vehicle purchase tax, that is, the taxable amount of vehicle purchase tax = fare ÷ 1. 17, and then the vehicle purchase tax is calculated at the tax rate of 10%.

1. Raise construction funds reasonably. By collecting vehicle purchase tax, the state can participate in the redistribution of national income, and can better convert some consumption funds into financial funds, raise more funds for the state, and meet the needs of the state to exercise its functions.

First, the vehicle purchase tax is levied in the consumption link and has the characteristics of regularity. As long as taxpayers buy and use taxable vehicles, they must pay taxes, which is more timely than income tax and commodity tax.

Second, the vehicle purchase tax is levied at a uniform proportional tax rate, which is relatively stable.

Third, the vehicle purchase tax is levied according to law, which is mandatory and fixed, so its income is reliable. Therefore, the vehicle purchase tax is more conducive to raising funds for the construction and maintenance of transportation infrastructure reasonably according to law, ensuring the special use of funds, thus promoting the healthy development of transportation infrastructure construction.

2. Standardizing government behavior The socialist market economy needs a sound macro-control system to ensure its rapid, coordinated and healthy operation. First of all, due to the essential difference between taxes and fees, it is conducive to straighten out the relationship between taxes and fees, further improve the fiscal and taxation system, and realize the continuous optimization of the tax structure. Secondly, the reform of "changing fees into taxes" can not only standardize government behavior and curb arbitrary charges, but also play a positive role in correctly handling the relationship between taxes and fees and deepening and perfecting the reform of fiscal and taxation system.

3. Adjust the income gap. Vehicle purchase tax is levied on users who consume taxable vehicles in the consumption link, which can better reflect two principles:

First, give consideration to the principle of fairness. The principle of giving consideration to fairness is to protect legitimate income, ban illegal income, correct unreasonable income and adjust excessive income. Therefore, levying vehicle purchase tax can adjust excessive consumption expenditure.

Second, the principle of ability to pay taxes. That is, high-income people pay more taxes, low-income people pay less taxes, and people with high spending power pay more taxes than people with general spending power.