1. When buying a new car, you need to obtain a unified sales invoice for motor vehicles, and the invoice has a deduction stamp, which can be used to deduct the value-added tax; The tax rate is 17%.

2. When you buy a used car, you get a unified invoice for the sale of second-hand motor vehicles. Because there is no deduction, it cannot be used to deduct the value-added tax.

3. When issuing an invoice for a new car, you should be required to fill in the tax number of the purchasing company, not the organization code, to ensure that the invoice can pass the certification and be used for tax deduction.

Taxes related to the company's car purchase tax deduction:

1. VAT: VAT paid when purchasing a vehicle can be deducted as input tax;

2. Vehicle purchase tax: The vehicle purchase tax to be paid when buying a car is usually not deductible, but it is included in the vehicle cost;

3. Enterprise income tax: vehicle depreciation expense can be deducted as expenses when calculating enterprise income tax;

4. Vehicle and vessel use tax and vehicle insurance premium: These taxes can be deducted as expenses before enterprise income tax.

To sum up, when buying a new car, the company needs to obtain a unified sales invoice for motor vehicles with deduction, which can be used to deduct the value-added tax; When buying a used car, it can't be used to deduct the value-added tax because there is no deduction. In addition, when issuing a new car invoice, the tax number of the purchasing company should be filled in to ensure that the invoice can be certified and used for tax deduction.

Legal basis:

Measures for the administration of vehicle purchase tax collection

Article 9

The taxable value of vehicle purchase tax is determined according to the following circumstances:

(1) Taxpayers purchase taxable vehicles for their own use, and all the extra expenses paid by taxpayers to sellers at taxable value for purchasing taxable vehicles do not include value-added tax;

Taxable vehicles imported by taxpayers for their own use: taxable value = customs duty paid price plus customs duty plus consumption tax;

(3) If taxpayers purchase or import taxable vehicles for their own use, and the taxable value declared without justifiable reasons is lower than the minimum taxable value of the same type of taxable vehicles, the minimum taxable value approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) shall be the taxable value;

(4) The taxable value of taxable vehicles produced, donated, donated or otherwise obtained by taxpayers for their own use shall be verified by the competent tax authorities with reference to the minimum taxable value stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC);

(five) People's Republic of China (PRC) State Taxation Administration of The People's Republic of China has not approved the minimum taxable value vehicle, and the price indicated in the valid price certificate provided by the taxpayer is taxable value. If the price indicated in the valid price certificate is obviously low, the competent tax authorities have the right to approve the taxable value of taxable vehicles;

(6) Imported used cars, vehicles damaged due to force majeure, vehicles that have been in stock for more than 3 years, test vehicles that have traveled more than 80,000 kilometers, and other vehicles specified in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), shall be at the price indicated in the valid price certificate provided by taxpayer taxable value. If the taxpayer cannot provide the valid price certificate of the vehicle, the competent tax authorities have the right to verify the taxable value of taxable vehicles;

(7) If the service life of a vehicle whose tax exemption conditions have disappeared is less than 10 years since the date of first tax declaration, taxable value will deduct 1 0% every1year based on the taxable value determined when the tax-free vehicle is first declared; Under 1 year, taxable value is the original taxable value of duty-free vehicles; If the service life exceeds 10 years (inclusive), the taxable value is 0.