The invoice tax rate for car rental is 17% for general taxpayers and 3% for small-scale taxpayers. Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. The receipt is the proof of receipt and payment, and the invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.

Invoice refers to the text issued by the seller to the buyer in economic activities, including the name, quality and agreed price of the products or services provided to the buyer. In addition to the advance payment, the invoice must include the payment from the buyer to the seller according to the agreed conditions, and must include the date and quantity, which is an important proof of accounting.

China's accounting system stipulates that valid invoices for purchasing products or services are called tax invoices. The vouchers of government departments' fees and levies have different names in different periods and different fees and levies, but most of them are collectively referred to as administrative fees and receipts. For internal audit and verification, each invoice must have a unique journal number to prevent the invoice from repeating or skipping.

Invoice plays an extremely important role in China's social and economic activities as follows:

1, invoice has the characteristics of legality, authenticity, unity and timeliness, and is one of the most basic accounting original vouchers;

2. Invoice is the carrier of recording economic activities and an important tool of financial management;

3. Invoice is an important basis for tax authorities to control tax sources and collect taxes;

4. Invoice is an important means for the state to supervise economic activities, maintain economic order and protect national property security.

Article 19 of the Measures for the Administration of Invoices of the People's Republic of China: Units and individuals that sell goods, provide services and engage in other business activities shall collect money from foreign businesses, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

Article 4 The competent tax authorities in the State Council shall be responsible for the invoice management throughout the country. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.

Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.