Taxes payable by legal person when renting a car from the company:
1. Personal income tax: pay personal income tax according to the income from property lease.
2. VAT and surcharges: Urban construction tax, education surcharge and local education surcharge must be paid to pay VAT.
3. Stamp duty: A legal person must first sign a public contract for private cars when renting a car from the company, which will involve contract stamp duty.
When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.
The legal person shall sign the lease contract on behalf of the automobile company. Because of my own company, the rent is only 1 1,000 yuan per month, and 1 2,000 yuan per year. I also go to the tax bureau to issue invoices on my behalf. Invoicing requires payment of VAT and personal property rental income tax. Because individuals are small-scale taxpayers, value-added tax and surcharges = 12000× 3.36% = 403 yuan. Personal property rental income = (1000-800) × 20 %×12 = 480 yuan. The fuel fee, bridge toll and maintenance fee incurred in the process of using the vehicle for business are 38,000 yuan a year, so the private car rental has caused the company a reasonable pre-tax deduction fee of 50,000 yuan. This time, the enterprise income tax is recalculated = (1 10,000-500,000-1 10,000-50,000) × 5% =17,500 yuan, which is 2,500 yuan less than the tax just calculated, and 403 yuan is deducted from the value-added tax on vehicle rental and invoicing, resulting in net tax savings1. If the actual expenses incurred in the use of the vehicle are higher, then the income tax will be saved more.
The legal representative of the above-mentioned enterprises can reasonably and legally reduce taxes and fees by just doing a simple action. If comprehensive planning and more promotion are carried out, more taxes and fees will be reduced.
What tax does an individual need to pay for renting a car to the company?
1, and pay VAT at the rate of 3%;
2. Urban construction tax is 5% or 7%;
3. The surcharge for education is 3%;
4, local education fee additional 2%;
The stamp duty is one thousandth.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis:
Article 4 of the Provisional Regulations on Value-added Tax
Except as provided in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax after deducting the current input tax. Calculation formula of tax payable:
Taxable amount = current output tax-current input tax