In the unit that implements the reform of the official car system, the subsidy income obtained by its employees in the form of cash or reimbursement will be deducted from 70% of the official expenses and incorporated into the "income from wages and salaries" for personal income tax. The maximum deduction of official expenses is 2500 yuan per month, and the excess is incorporated into "income from wages and salaries" for personal income tax. The unrecorded official car reform unit, the cash subsidy paid to individual employees or the official car expenses reimbursed within the limit shall be fully incorporated into the salary and salary of the month to collect personal income tax.

(1) After the expenses such as fuel, tolls, and repair fees incurred by private cars are charged, can these expenses be deducted before enterprise income tax?

According to the law, "reasonable expenses actually incurred by an enterprise related to income, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income."

(2) Can the insurance premium, travel tax and other expenses reimbursed to employees by enterprises using their cars be deducted before tax?

During the lease period, the expenses incurred by the enterprise in paying the fixed car rental fee, such as gasoline fee, crossing bridge fee, repair fee, etc., are allowed to be deducted before enterprise income tax, while the fixed expenses related to vehicle ownership, including vehicle and vessel tax, insurance premium, vehicle purchase tax and depreciation fee, are not deducted before tax, regardless of whether they are borne by the lessee.

(3) The invoice obtained by private car public refueling is marked with the license plate number, can it be deducted before enterprise income tax?

Not necessarily. When issuing invoices, units and individuals must fill them out in numerical order, with complete items, true contents and clear handwriting, all of which are printed at one time, and the contents are exactly the same, and the invoice seal is affixed to the invoice joint and the deduction joint. According to Article 8 of the Notice of State Taxation Administration of The People's Republic of China on Further Strengthening the Management of Ordinary Invoices (Guo Shui Fa [2008] No.80): "Taxpayers shall not be allowed to use invoices that do not meet the requirements, especially those that do not fill in the full name of the payer, for pre-tax deduction, tax deduction, export tax rebate and financial reimbursement. Corresponding to illegal acts such as not invoicing, falsely invoicing, manufacturing and selling fake invoices, illegally invoicing, and illegally obtaining invoices. "

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be paid for the following personal income: (1) income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.