First, the purchase of ordinary private cars and personal income tax
In most cases, buying a private car does not directly constitute a deduction of personal income tax. Personal income tax is mainly levied according to personal income, while car purchase expenses belong to consumption expenses, not deductible pre-tax expenses. Therefore, under normal circumstances, buying a private car cannot directly deduct personal income tax.
Second, new energy vehicles and preferential tax policies
In order to encourage the popularization and application of new energy vehicles, the state has issued a series of preferential tax policies. Buying new energy vehicles that meet the policy requirements can enjoy a certain degree of tax incentives, such as exemption from vehicle purchase tax and vehicle and vessel tax. However, these benefits are not directly deducted from personal income tax, but are reduced or exempted for specific taxes such as vehicle purchase tax.
Third, specific policies and personal income tax deduction.
Under certain policies, such as encouraging energy conservation and environmental protection and supporting public transportation. The purchase of vehicles that meet the policy requirements can enjoy certain tax relief or subsidies. These policies may involve the deduction or reduction of personal income tax, but the specific situation needs to be judged according to the relevant policies and regulations.
Four, understand the tax policy and compliance operation.
In order to accurately understand the relationship between car purchase and personal income tax, taxpayers are advised to pay attention to the tax policies issued by the state tax authorities and understand the latest preferential tax policies and operational requirements. At the same time, in the process of buying a car, keep relevant vouchers and invoices for inspection by the tax authorities.
To sum up:
Under normal circumstances, the purchase of private cars does not directly deduct personal income tax, but the purchase of new energy vehicles or vehicles that meet specific policy requirements can enjoy certain preferential tax policies. Taxpayers should pay attention to tax policies, abide by regulations, and ensure that they enjoy due tax benefits.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 provides that:
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.