For example, the reimbursement of work vehicles is an application made by users when paying taxes:
If the vehicle is used for the following purposes, you can apply for vehicle fee tax deduction:
perform duties
Leave the normal workplace and attend work-related meetings or talks.
Go back and forth directly between two independent workplaces (neither of which is their own residence)
From one ordinary workplace to another, and then back to the ordinary workplace.
From one person's residence to another workplace, and then back to the formal workplace.
Engaged in mobile work-that is, the place of work is not fixed (for example, I usually work in multiple places every day and then go home).
Matters needing attention
If you drive from home to work, even if you live far from your regular work place or go to work outside normal working hours, you can't calculate the vehicle expenses and apply for tax deduction according to any of the above methods.
Under the following limited circumstances, you can apply for deduction of travel expenses from your residence to your workplace:
These tools or equipment are necessary to perform their duties, and it is not a personal choice to carry them.
It belongs to large tools or equipment-that is, it can only be transported by vehicles because of its large volume and heavy weight and inconvenient transportation.
There is no facility to safely store these tools or equipment in the workplace.
The domicile is the place where the work begins (that is, the employer requires the work to start at his domicile and then continue to work at other workplaces).
The work place is not fixed (that is, I usually work in multiple places every day and then go home)
Need to carry large tools or equipment for work, and meet all the following conditions.
If part of the trip is private, you can only apply for tax deduction for the work-related part.
If the expenses have been reimbursed, you cannot apply for tax deduction.
Only one method can be used to calculate the tax deduction of vehicle expenses.
If more than one car can apply for income tax deduction, different methods can be used to calculate the cost of each car.
If you apply for tax deduction for work-related vehicle expenses by using the kilometer calculation method or the logbook method, you may not apply for further tax deduction for the same vehicle in the same tax return.
If you use someone else's vehicle for work-related purposes, you can only apply for tax deduction of actual expenses (such as fuel) in the relevant travel expenses section of the tax return. The "other person" in a vehicle owned or leased by another person can be a spouse, family member or employer. However, if you can provide evidence that you have become the owner or lessee of the vehicle through family or private arrangements (even if you are not the registered owner), you can also use the log method or the kilometer calculation method to calculate your own vehicle expenses.
If it is a motorcycle or meets the following conditions, it is not regarded as a vehicle:
Vehicles with a load capacity of one ton or more, such as light pickups, trucks or vans.
It can carry more than nine passengers, such as a minibus.
For these vehicles, you can only apply for tax deduction for the actual expenses (such as fuel costs) incurred during business trips. Apply for deduction of work-related travel expenses in your tax return. We suggest that you keep a log of these vehicles so that you can easily explain how work-related vehicle use is calculated. You must record all the actual expenses.