1, how to do it?

When signing a car rental agreement, it is necessary to clarify the necessity and purpose of renting an employee car. The purpose is to keep relevant evidence to show that the future vehicle expenses are related to production, operation and income. Note that the employees who sign the agreement should be only some employees. If they sign with all employees, it will be regarded as welfare.

2. What are the benefits?

The rental fee, refueling fee and toll during the lease period are deducted before tax, and the parking fee can be deducted before tax. However, car insurance, maintenance fees and other car expenses that should be borne by individuals cannot be deducted before tax. Refueling fees and tolls can be deducted from the input tax. Since the rental fee is obtained through ordinary invoices or receipts issued by individuals, the input tax cannot be deducted. Subsequent refueling fees and tolls can be deducted from the input tax by obtaining legal credentials.

If an individual obtains rental income, the enterprise shall withhold and remit personal income tax, and the threshold shall be 20% according to the applicable tax rate in 800 yuan every month.

3. Preventive measures

The company needs to sign a lease agreement with its employees. If there are many agreements signed by large real estate and construction companies, it will be more troublesome. If the agreed rental fee exceeds 500, individuals need to go to the tax bureau to issue invoices, which is not easy to operate. Above 800 yuan, you need to withhold tax.

4. Car rental agreement

Party A:

Party B:

Party A rents Party B's car (license plate) for company office, and both parties reach the following agreement through negotiation:

1. Rental period: from X to X..

2. Car rental fee: X yuan per month. At the same time, all expenses incurred by the vehicle, such as gasoline, parking fees, tolls and maintenance fees, shall be borne by Party A.. ..

3. During the lease period, the vehicle shall be driven by Party B, and the vehicle safety shall be the responsibility of Party B. ..

Four. During the lease period, Party B shall strictly abide by the Road Traffic Management Law of People's Republic of China (PRC) and relevant traffic laws and regulations. In case of any illegal accidents and accidents, Party B shall bear all responsibilities and losses arising therefrom. Meanwhile, Party B shall be responsible for the personal safety during the lease period, and all expenses shall be borne by Party B..

Verb (abbreviation of verb) When signing this agreement, Party B shall provide valid certificates such as driver's license, vehicle driving license and insurance card, and ensure that they are valid during the lease period.

6. During the rental period, Party B shall obey the management of Party A, the rules and regulations of Party A, and the work assignment. If Party A disobeys Party A's management or violates discipline, Party A has the right to terminate the agreement in advance.

Seven, if both parties need to terminate the agreement in advance for special reasons, they need to inform each other two weeks in advance.

Eight. Matters not covered shall be settled by both parties through consultation.

Nine. This agreement is made in duplicate, one for each party, and shall come into effect as of the date of signing.

Party A (signature and seal):

Party B (signature and seal):