If the car purchased is used entirely for company business purposes, it is usually deductible.

According to the "Notice on Including the Railway Transport and Postal Industry into the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2013] No. 106) Annex 2 "Provisions on Matters Related to the Pilot Program of Replacing Business Tax with Value-Added Tax" Second Article 1 stipulates that the relevant policies for original VAT taxpayers (referring to taxpayers who pay VAT in accordance with the "Interim Regulations of the People's Republic of China on Value-Added Tax" (hereinafter referred to as "Interim Regulations on Value-Added Tax"))

1. For motorcycles, cars, and yachts that are subject to consumption tax and are used by the original VAT general taxpayers for their own use, the input tax is allowed to be deducted from the output tax.

2. If the original VAT general taxpayer accepts taxable services provided by the pilot taxpayer, the input tax on the following items shall not be deducted from the output tax:

(1) Use For taxable items calculated using the simplified tax calculation method, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption, the patented technology, non-patented technology, goodwill, trademarks, copyrights, and tangible movable property leases involved are only Refers to patented technology, non-patented technology, goodwill, trademarks, copyrights, and tangible movable property leases dedicated to the above projects.

The above-mentioned non-VAT taxable items refer to the non-VAT taxable items mentioned in Article 10 of the "Interim Regulations on Value-Added Tax", but do not include the items listed in the "Notes on the Scope of Taxable Services".

Extended information:

1. If you are purchasing a new car, you need to obtain a unified sales invoice for motor vehicles. The invoice has a deduction coupon, and the price and tax calculation ratio is 17%. It is also worth noting that generally the invoice issuer will write the purchaser’s organization code. In this case, the invoice cannot pass authentication, so you need to fill in the purchasing company’s tax number before invoicing.

2. If you are purchasing a second-hand car, you need to obtain a unified invoice for the sale of second-hand motor vehicles. The invoice does not have a deduction link and cannot be deducted.

Purchasing it in your own name, if it is used as a company car, means using your own money and resources to serve the company, and if the accounting, auditing, industrial and commercial tax management is strict, there is no way to pay for the vehicle. Car expenses.

State Administration of Taxation - Regarding the inclusion of railway transportation and postal industries in the trial of replacing business tax with value-added tax

Baidu Encyclopedia - Interim Regulations of the People's Republic of China on Value-Added Tax