The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106) stipulates: "Annex 1 Implementation Measures for the Pilot Project of Changing Business Tax to VAT Article 22 The following input tax amounts are allowed to be deducted from the output tax amount:

(1) The value-added tax indicated on the special invoices for value-added tax obtained from the sellers or providers (including the special invoices for value-added tax on goods transportation and the unified invoices for tax-controlled motor vehicle sales, the same below). ……

Article 23 If the VAT deduction voucher obtained by a taxpayer does not conform to laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, the input tax shall not be deducted from the output tax. The VAT deduction voucher refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice of agricultural products, the sales invoice of agricultural products and the tax payment certificate. ……

Article 24 The input tax amount of the following items shall not be deducted from the output tax amount: (1) Goods purchased, processing, repair and replacement services or taxable services used for simple tax calculation methods, non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption. The leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property involved only refers to the leasing of fixed assets, patented technology, non-patented technology, goodwill, trademarks, copyrights and tangible movable property dedicated to the above projects. (two) abnormal losses of purchased goods and related processing and repair services or transportation services. (3) Goods purchased (excluding fixed assets), processing and repair services or transportation services consumed by products in process and finished products with abnormal losses. (4) Acceptance of passenger service.

Attachment: 2. Provisions on matters related to the pilot reform of business tax to value-added tax II. Relevant policies of original VAT taxpayers [refers to taxpayers who pay VAT in accordance with the Provisional Regulations of People's Republic of China (PRC) on VAT (hereinafter referred to as the Provisional Regulations on VAT)] (1) Input tax. 2. The input tax on motorcycles, automobiles and yachts for which the original VAT general taxpayer collects consumption tax for his own use may be deducted from the output tax. "

According to the above documents, since August 20 13 1 day, taxpayers who purchase cars for their own use do not belong to the above-mentioned non-deduction situation, and can declare the deduction according to the regulations with the legal and valid unified invoice for motor vehicle sales.