1. When buying a new car, you need to obtain a unified sales invoice for motor vehicles, with deduction, and the price tax calculation ratio is17%;

2. When buying a second-hand car, you get a unified invoice for the sales of second-hand motor vehicles, which cannot be deducted, so it cannot be deducted;

3. If you buy a new car, you should fill in the tax number of the purchasing company when issuing the invoice to ensure that the invoice can pass the certification and be used for tax deduction.

Composition of automobile purchase tax in enterprises;

1, purchase tax: levied according to a certain proportion of the purchase price of the vehicle;

2. Value-added tax: the value-added tax paid when buying a car can be used for input tax deduction under certain conditions;

3. Vehicle and vessel use tax: paid regularly every year according to vehicle type and displacement;

4. Vehicle purchase surcharge: usually levied at the same time as the purchase tax, and the rate is low;

5. Compulsory insurance: Compulsory insurance needs to be paid once a year.

To sum up, enterprises can deduct 17% tax when they get a unified sales invoice for motor vehicles when they buy new cars, but they can't enjoy deduction when they buy used cars. When buying a new car, filling in the tax number of the buying company is an important step to ensure that the invoice can pass the certification and be used for tax deduction.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 9

If a taxpayer purchases goods or taxable services and fails to obtain and keep the VAT deduction voucher in accordance with the regulations, or the VAT deduction voucher fails to indicate the VAT amount and other related matters in accordance with the regulations, the input tax amount shall not be deducted from the output tax.