Legal analysis: Yes, the above shareholders lease their vehicles to the invested company and get the rental fee. This is a related party transaction. As long as you think the price is reasonable, you can ask the tax authorities to issue lease invoices on your behalf, and you can record them according to the lease invoices. At the same time, you can fill in the relevant information of the related party transaction declaration form at the end of the year. If the tax authorities think it is unfair, they can make adjustments. The fair price of car rental business is well determined. Generally, as long as it is not obviously contrary to reality, the tax authorities will recognize it.

Legal basis: Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC).

Article 47 The lease fees paid by enterprises for renting fixed assets according to the needs of production and business activities shall be deducted in the following ways:

(1) Lease expenses incurred in renting fixed assets by means of operating lease shall be uniformly deducted according to the lease term;

(2) Lease expenses incurred in leasing fixed assets by means of financial lease shall be deducted by stages for the part that constitutes the value of fixed assets leased by financial lease.

Article 48 Reasonable labor protection expenses incurred by an enterprise may be deducted.

Forty-ninth management fees paid between enterprises, rents and royalties paid between internal operating institutions of enterprises, and interest paid between internal operating institutions of non-bank enterprises shall not be deducted.