How much tax can a company pay for buying a luxury car?
buying a million luxury cars in the name of the company can save 53,! The company has a coup to save taxes! I don't know if you have noticed that no matter the size of the company, many bosses will give themselves a luxury car. You think that bosses are showing off their wealth, but there is a lot of learning in it. Today, on the topic of "buying a car in the name of the company", let's talk about the things that the company buys a car ~ what taxes can be avoided and how much money can be saved! Suppose the boss of the company wants to buy a Lexus worth 1 million yuan. Let's take a look at the advantages and disadvantages of buying it in the boss's personal name and buying it in the company's name. Buying it in his personal name: the boss chooses to buy a luxury car in his personal name and take money from the company. Generally, the financial department will use these two methods: (1) paying dividends to the loan at the end of the year: paying a tax of 1 million yuan to pay 2% dividend tax, that is, a tax of 2, yuan. (2) Paying wages to offset the loan: 45% of the wages and salaries will be paid by withdrawing 1 million yuan as a tax, which is 26, yuan as a tax. To sum up, if you buy a car in your own name, you need to spend more than 2 thousand yuan anyway if you want to take money from the company. Purchase in the name of the company: if the boss chooses to buy in the name of the company, but from the tax point of view, it can save a lot of money for the company. Specifically, if the company is a general taxpayer, the VAT invoice obtained by buying a car can deduct the company's expenses. Value-added tax: the value-added tax invoice for car purchase can be deducted from the input, 1 million yuan x 13% = 13, enterprise income tax: the car purchased can be used as the company's fixed assets, and the depreciation accrued can be fully deducted from the enterprise income tax. If the car is 1 million yuan x 25% = 25, in name, then the expenses incurred by the car can be included in the company's costs, such as refueling fees and maintenance fees, which can also be deducted from the enterprise income tax. Assuming that the annual fuel and maintenance fee is 1, yuan, the annual corporate income tax can be deducted as follows: 1, yuan x25%= 1, yuan. Assuming that the car can be used for 6 years, the total deduction is 15, yuan. To sum up, buying a car worth 1 million yuan in the name of the company can save the company 53 thousand yuan in taxes and fees. Disadvantages of buying a car in the name of the company: Although buying a car in the name of the company can really save taxes and fees for the company, there are also some risks. (1) Since the car is bought in the name of the company, if the company goes bankrupt, the car will naturally be included in the liquidation property. (2) If the vehicle is resold, it is necessary to pay taxes. (3) If a vehicle has a traffic accident, the company will bear the responsibility. To sum up: the boss really needs a car. If he buys a low-priced car, it is recommended to buy it in his own name, because the property right of the car belongs to the individual; It will not exist because the company goes bankrupt and the car will be included in the property liquidation; The formalities will be relatively simple; Commercial insurance and purchase tax will also be lower than buying a car in the name of the company. If you buy more than 1 million luxury cars, it is relatively convenient to buy a car in the name of the company, because it can avoid personal income tax; There are also preferential policies for corporate income tax, and corporate income tax will also be reduced. In the end, bosses should measure their actual situation and see which way is more convenient for them. If you are a business owner, what will you choose? Teach you 1 ways of tax planning. First, change the company structure. For example, set up a family company to control all your business companies. The family company doesn't have to do any business. It doesn't need to pay corporate income tax when the business company makes profits and pays dividends to the family company. The family company can invest in other industries or buy things you need, such as cars, houses and furniture, which are tax-free. In addition, the family company can also be used as a "firewall" to avoid the personal risk of the boss. Even if the business company has an accident, it will only bear the registered capital of X company. If the registered capital is 1,, it will only bear 1,. Second, change the supply chain and set up a sole proprietorship enterprise between the business company and the supplier. Originally, the company directly purchased goods from the supplier, but now it has a single unified purchase and then sold it to the company, so as to achieve "four streams in one" and solve the problem of the company's lack of input invoices. In addition, the comprehensive tax rate is only 5%. Third: the business split was originally to sell air-conditioning products, but now it is changed to sell air-conditioning+install air-conditioning services, and the value-added tax can be changed from 13% to 6%. Fourth: apply for high-tech enterprises. Fifth: change the way and place of trading. Sixth: transfer profits. Seventh: reorganization, merger and separation. Eighth: make use of preferential tax policies. Ninth: change the mode of operation. Tenth: Use external experts. In 222, don't blindly transfer public affairs and private affairs. These five methods can transfer money safely, manage taxes in compliance, and don't worry about going to the tax bureau for tea. ! 1. Pay your own salary, with a monthly salary of 1,, a year-end bonus of 14. The annual income is 5,, and the collection rate is 11%; 2. Dismiss employees once a year, and recover 9, yuan according to the resignation compensation. The resignation compensation is less than 3 times the average salary of local employees, which is tax-free; 3. Establish a service center for a sole proprietorship enterprise to provide service consultation to the company, and the comprehensive collection rate will be 5% (in some areas) after recovering 4.75 million yuan; The boss sold the car to the enterprise and got back 6 thousand. The transfer price of used cars is lower than the tax-free price policy. You are driving again; 5. Establish the well-known brand core of the sole proprietorship enterprise, install the company trademark, and recover 2 million yuan. After verification, the comprehensive collection rate is 5% (in some areas). Private cards can't avoid tax. How should the boss save taxes reasonably and legally? 1. Five ways for the boss to take the money home (remember, the enterprise is the boss's, but the company's money is not the boss's) 1. The boss pays his own salary, which shows that there is a big tax difference between the boss's salary and the dividend at the end of the year: pay himself a monthly salary of 1,, a year-end bonus of 1,, an annual income of 5,, and the collection rate is only 11%. Compared with the BMW 5 Series 74 in the dividend-paying province at the end of the year! 2. Dismissing employees once a year means that the severance payment is less than three times the average salary of local employees, which can be tax-free. 3. Establishing a service center for sole proprietorship enterprises shows that the comprehensive collection rate is 5% after approval. Methods: Establishing a sole proprietorship enterprise to provide service consultation for the company can safely recover 4.75 million yuan. 4. The boss sells the car to the enterprise. Note: The transfer price of used cars is lower than the tax-free policy. Methods: Selling your car to the enterprise is 6,, and you start driving again, with 6% safety. 5. Building a well-known brand core of a sole proprietorship enterprise shows that its own product or technology specialty deducts expenses according to authorization: the enterprise pays the corresponding authorized brand expenses by installing the company's trademark or patent right, and the comprehensive collection rate is 5% after approval, and 2 million yuan is safely recovered. The tax environment in China is extremely complicated. No matter whether it is a boss or an individual, although it is not financial, it is necessary to have a sense of taxation.