What is the tax rate for personal car rental?

Personal vehicles leased by the company belong to personal chattel lease. If VAT is paid, an invoice shall be issued at the national tax rate of 3% (the general taxpayer's VAT rate is 17%).

1. If you rent a car, you need to bring the lease contract, driving license, uniform invoice for motor vehicle sales (car purchase invoice), and the original and photocopy of your ID card. As for the tax rate, the VAT rate is 3%. In addition, there are personal income tax, urban construction tax and education surcharge.

2. Pre-tax deduction must be based on valid and legal bills, and lease invoices are not issued. The rental fee cannot be deducted before tax.

Extended data;

What about the car rental procedure?

1. First of all, individuals should hold the local household registration book, ID card, official driver's license and deposit, and the guarantor's official household registration book and ID card. When renting a car, the foreign office in Beijing should provide the registration certificate of the institution in Beijing, the passport or valid ID card of the person in charge of the institution, the official seal, the identity certificate of the organizer and the official household registration book, ID card, official driver's license and deposit. The above documents must be original, and the driver's documents are complete and valid.

2. Then choose the vehicle, pay the deposit and rent, and sign a car rental contract. After signing the car rental contract, the customer will get the right to use the vehicle equipped with electronic anti-theft device, and the company will also provide customers with 24-hour rescue service in Beijing administrative area. If you leave the Beijing area, you must inform the business department to which the vehicle belongs, and you will provide vehicle maintenance services for your customers.

3. After understanding the car rental procedures, choose a car. Before choosing a car, you must first choose a car rental company with good reputation, which is the premise. Then choose a car, suv or mpv, depending on the number of people and routes. However, most people have a basic requirement for choosing a car. Cars with fuel economy, leather goods and high passability are the most popular, such as Foster and Audi, wedding cars such as Mercedes-Benz, commercial cars such as Buick and Toyota, and the cars of car rental companies are well maintained. The company also provides 24-hour free rescue service in Beijing.

The car rental company should bear the responsibility.

Car rental companies are usually responsible for the normal maintenance, annual review and insurance of the cars rented by the lessee. If the lessee delays the maintenance and annual inspection of the vehicle and causes certain losses, it is usually the lessee who bears the corresponding responsibilities. Therefore, Shanghai Car Rental Company reminds all friends who rent a car to pay attention to the time and not to cause delay.

During the lease period, the lessee must operate and maintain the vehicle according to the vehicle manual, and make corresponding inspections before leaving the vehicle. If tenants have common sense, they all know that they need to check engine oil, brake oil, condensed water, lighting, etc. If problems are found, they must quickly send the car to the place designated by the car rental company for repair. If you don't follow these steps, the consequences will be borne by the lessee.