2. Whether it can be charged before tax varies from place to place. For example, according to Article 3 of Beijing Tax Regulations: Notice on Defining Some Business Policies of Enterprise Income Tax (Beijing Local Taxation Enterprise [2003] No.646), the rent paid by taxpayers in accordance with the lease contract or agreement can be deducted before tax on the basis of obtaining true, legal and valid vouchers; On the basis of obtaining authentic, legal and valid vouchers, the gasoline fee, bridge crossing fee and parking fee incurred during the lease period are allowed to be deducted before tax. Vehicle insurance, maintenance and other car expenses that should be borne by individuals shall not be deducted before enterprise income tax.