If a company sells a car and transfers it to an individual, it must pay VAT. Generally declare and pay at the beginning of next month. Company cars are the company's fixed assets, and the company needs to pay value-added tax when selling its waste products. If it is a general taxpayer, the input tax has been deducted when purchasing the vehicle, and the output tax is calculated at 17% when selling. If the general taxpayer does not deduct the input tax when purchasing, or is a small-scale taxpayer, the payable value-added tax shall be calculated at the tax rate of 3% minus 2% when selling.

The cars sold by the company are as follows:

The value-added tax invoice obtained by buying a car can deduct the company's expenses and save the company a sum of money. Cars can be depreciated, so you can pay less corporate income tax when you accrue depreciation. The company's nominal car will be lower than the personal commercial insurance rate, which can reduce expenses.

If the vehicle is resold, it needs to be taxed; If the vehicle is transferred to an individual's name, you also need to pay relevant taxes and fees. The premise of tax deduction is that the company is operating and will only deduct tax.

How to declare and pay taxes when the company sells used cars;

1, registered in the tax system of the local taxation bureau website;

2. Fill in the tax registration form at the local taxation bureau, including name, vehicle information, license plate information, car purchase price, measured depreciation rate, etc.

Fill in the form and give it to the staff, and the tax rate will be calculated naturally.

Legal basis:

"Decision of State Taxation Administration of The People's Republic of China on Amending the Measures for the Administration of Vehicle Purchase Tax Collection" Article 6.

When buying a second-hand car, the purchaser shall ask the original owner for the vehicle purchase tax payment certificate (hereinafter referred to as the tax payment certificate). When purchasing a used car that has gone through the formalities of tax exemption for vehicle purchase tax, the buyer shall go to the tax authorities to apply for tax declaration or tax exemption again. If it is not handled in accordance with the provisions, it shall be handled in accordance with the provisions of the Tax Administration Law.