The company can deduct the car purchase price. If it is a new car, you need to obtain a unified sales invoice for motor vehicles. The invoice is deductible, and the price tax calculation ratio is 17%. If you buy a used car, you get a unified invoice for the sales of used cars and motor vehicles. The invoice has not been deducted, so it cannot be deducted.

Legal objectivity:

"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 8 The value-added tax paid or borne by taxpayers for purchasing goods, labor services, services, intangible assets and real estate is the input tax. The following input tax amount is allowed to be deducted from the output tax amount: (1) VAT amount indicated on the special VAT invoice obtained from the seller. (2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs. (3) For purchasing agricultural products, except for obtaining special VAT invoices or customs import VAT payment letters, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate 1 1% indicated in the purchase invoices or sales invoices of agricultural products, unless otherwise stipulated by the State Council. Input tax calculation formula: input tax = purchase price × deduction rate (4) Value-added tax obtained from tax authorities or withholding agents for withholding and paying taxes from overseas units or individuals for purchasing labor services, intangible assets or domestic real estate. The adjustment of deduction items and deduction rate shall be decided by the State Council.