The public \”has become a normal state, and the tax problems involved can not be ignored
Due to private vehicles The use of randomness, the external personnel cannot determine whether the cost is used for personal consumption or corporate expenditure, that is, the vehicle costs reimbursed by employees, often unable to distinguish between personal expenditures or truly belong to \”private car public\” expenditure Because personal vehicles or more existence of personal consumption.
leads to some companies to hop the name of \”private car\”, the cost of the cost, or the change in the cost of the column, thereby also generates corresponding tax risks
Private car public in the form of the form of the manifestations:
This also has a lot of problems, let’s take a look at the official answer!
Official Q \u0026 A [123
Excuse me: If the owner of the boss is rented to the company’s daily use, the car rental agreement is written freely, but the insurance expense of the vehicle is borne by the company, is this feasible? Insurance invoice opens the company, can be included in the company ? Another, gasoline fees that occur in daily operations can be included in the company’s fees?
Q \u0026 A: According to Article 8 of the Enterprise Income Tax Law, the actual income, reasonable expenditure Including costs, fees, taxes, losses, and other expenses, which are deducted when calculating taxable income. Article 27 of the Enterprise Income Tax Law Regulations stipulates that the expenditures referred to in Article 8 of the Enterprise Income Tax Law Refers to the direct-related expenditure. Article 8 of the Enterprise Income Tax Law, a reasonable expenditure, refers to the regularity of the production and operation activities, should be included in the current profit or loss or the necessary and normal expenditure of the cost of asset.
[123 The enterprise employee will provide private vehicles to enterprises. Enterprises should pay a reasonable lease fee in accordance with the independent transaction principles.
Lease contract agreed that other related fees generally include fuel fees, repair costs, crossing fees, etc. If the income of the lease is related to the income of the company, the reasonable change fee is legally effective with the payment before the payment (vehicle purchase tax, depreciation fees, and vehicle insurance premiums) If not included in the lease fee, it should be borne Before taxation deduction).
Beijing national tax answering
I would like to ask: There is no car under the company, employee personal car is used for company, whether the car cost can be accounted for (such as oil fees, invoice is looking up Is the company name, can you authenticate and account?)
Answer: According to the \”People’s Republic of China\” (People’s Republic of ChinaChairman Order No. 63) Article 8 stipulates that the actual income, reasonable expenditure, including cost, cost, tax, losses, and other expenses, which shall be deducted in calculating the taxable income.
The lessee pays a reasonable lease fee in accordance with the principle of independent transaction, and the lease contract is agreed during the rental fee, and there is a tenant burden on the lease and the relicency to use the vehicle. , Reasonable fees, including fuel fees, repair costs, tolls, parking fees, etc. The burden is not deducted before tax.
In October 2018, the tax authorities found that there was only houses and office furnitings on the company fixed asset account, but the management costs have been put a lot. Transportation fee.
According to the inquiry, the company cannot be obtained because of vehicle restriction, purchase of vehicles cannot be obtained, all public activities are solved with private car, and the company takes the implementation of the implementation of the vehicle, and the relevant fees of the vehicle are taken. A lot of traffic expenses have occurred.
Private car public seems simple, but more tax species such as personal income tax, corporate income tax and stamp tax, and difficult to have problems.
Individual income tax, the company pays all expenditures of vehicles in real report, without paying personal income taxes as individual subsidies. According to the Notice of the State Administration of Taxation on individual income of individual income for individual income, the National Taxation Administration has made a notice of subsidies income, the national tax letter  No. 245), due to the public service vehicle system reform, reform, etc. The income payable by the individual’s personal payment is considered to be personal income, according to the \”salary\” project.
Enterprise income tax, the company’s private car public, because there is no contract or agreement to prove its authenticity and rationality, all costs can only be considered \”unrelated to income\”, requiring tax adjustment. It is taken to check the relevant regulations after being found in the relevant regulations.
The above cases have typical, and the tax-related risks are avoidable and require the company to take the right practice.
1. Enterprise Income Tax
Article 8 of the Enterprise Income Tax Law stipulates that the company has achieved Relevant, reasonable expenses, including cost, fees, taxes, losses, and other expenses, which are deducted when calculating taxable income. And Article 8 of the eighth item clearly stipulates that the expenditure that is not related to the income is not allowed to be deducted. Therefore, \”related\” and \”unrelated\” is important.
For the above case, if the company and employee have a carThe rental agreement, and the defined provisions in the agreement stipulate that the relevant fees that occur in vehicles are borne by the company. In this way, these costs can be determined as an expenditure associated with the income, and when these expenses meet the prescribed invoices, they can be deducted before the corporate income tax. 2. Personal income tax
Unlike employee vehicles, payment costs, individual income tax calculations are also different.
Do not sign a lease contract:
cost realmon. This method is the way the case is taken, and the enterprise should calculate and deduct individual income tax according to the \”salary\” taxation according to the relevant provisions of the personal income tax law.
Signing a lease contract:
Pay the rental fee to the employee. In this way, employees receive the rental fee, and should go to the tax authority on the rental behavior, and after paying the VAT, it will go to the enterprise to reimburse the relevant operational costs. With contracts and tax evidence, lease behavior can be identified as authenticity. At this point, the traffic operation cost of enterprise expenditure can be identified as \”expenditure related to the income\”, allowing for pre-tax pre-tax before corporate income tax. The rental fee paid to the employee should apply 20% tax rate to pay personal income tax according to the \”property lease\” tax in the personal income tax method.
3. Stamp Tax
The vehicle rental agreement signed by the company and the employee belongs to the tax evolution specified in the stamp tax, and it is necessary to follow the amount of the lease.
\”Private Car Publicity\”, how should it make a tax planning to make it rationalize?
First, the company is calculated on the month or by using the number of times, and the vehicle use fee is issued to the private car, and the subsidy will be added to the individual salary salary.
If the private car owner’s salary is 4,000 yuan, the vehicle subsidies are distributed 4,000 yuan, and the total income of 8,000 yuan,
, the A, I should pay personal income tax: (8000-5000 ) * 3% \u003d 90 yuan.
However, at this time, the number of the company’s incoming costs is only 4,000 yuan subsidies, and the tax authorities will believe that the cost of vehicle subsidy has already included the cost of car consumption, so in this case, \”private car public \”The cost invoice is not allowed to support the company’s cost. If the company takes a reimbursement of car consumption, the reimbursement income obtained by the reimbursement will also record the \”personal salary income\” to calculate personal income tax.
At the same time, because the vehicle subsidies obtained by the reimburse are included in the salary salary, it will also affect the amount of employee labor insurance that the enterprise and employee should pay, which is also an important factor that must be considered.
[123 ] Second, enterprises and vehicle owners sign a vehicle rental agreement, agreedThe price of the rental price, and contemplated: the cost of vehicle consumption in the vehicle lease term is borne by the company.
Private car owner A, signing the vehicle rental agreement with the company, the monthly rent of 4,000 yuan, both parties to the tax authority on behalf of the invoice.
The rental invoice of 4,000 yuan is an invoice is to enjoy VAT reduction, so Jiajia needs to check personal income tax according to \”property lease\”: (4000-800) * 20% \u003d 640 yuan.
In this case, although the company has more than a personal income tax, the reimbursement and deducting of its later fees will easily remove personal income tax losses. At the same time, the rental income obtained by all people of the vehicle does not need to be included in the total amount of payrolls to calculate the enterprise and employee labor insurance.
It should be noted that if the two parties signed a non-rent lease contract (free use), the above processing will result in controversy:
The tax authorities will believe that the non-rent lease agreement does not meet the market law, will approve Some tax authorities believe that there is no rental lease agreement, the cost of vehicles should still be attributed to personal costs, and must not be included in the company’s expense.
Article Source: Internet
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