The gasoline expenses and gasoline subsidies reimbursed or paid by enterprises for employees should be included in the management of employee welfare expenses and deducted according to tax regulations.
The vehicle purchase tax, depreciation expense and vehicle insurance premium borne by individuals shall not be deducted before tax.
The private car is for public use, and the gasoline fee cannot be included in the enterprise expense reimbursement, and the tax department does not allow your enterprise to deduct it before tax.
But your enterprise can sign a lease agreement with the owner of the private car, or transfer the car to your enterprise. In this way, the related expenses of the car can be reimbursed by the enterprise.
Extended data:
Specification for reimbursement of public expenses for private cars:
(1) clarify which positions and employees are suitable for private car sharing, and the enterprise should have written registration to avoid confusing the expense reimbursement for private car sharing with the payment of full-time transportation subsidies.
(2) Sign a car use agreement with employees who are suitable for private car use, and clarify their rights and obligations. This is very important and can answer the question of issuing transportation subsidies in disguise.
(3) Enterprises with public records of private cars should register specifically, and the registration book should clearly record the time, round-trip location, kilometers, license plate number, reasons for doing things, etc. of each trip, and it should be signed by the owner for confirmation.
(4) The agreement should clearly stipulate the payment standards and forms of expense reimbursement and car subsidy. Direct expenses are reimbursed by employees according to the invoice, among which, oil expenses can be reimbursed according to the mileage and fuel consumption standards, and bridge tolls and parking fees can be reimbursed according to the trip records.
(5) Give employees car subsidies (including labor subsidies, car damage subsidies, etc.) and formulate reimbursement standards. The amount of subsidy should be incorporated into the employee's monthly salary and taxed. It should be noted that if the subsidy amount is to be deducted before the enterprise income tax, employees need to go to the local tax office to invoice the rental fee.
References:
Regulations of State Taxation Administration of The People's Republic of China-People's Republic of China on the Implementation of Enterprise Income Tax Law