The main thing is whether this car is under the name of the enterprise. If it is, it can be recorded, otherwise it cannot be recorded, which has nothing to do with the enterprise.

The following views are not expressly stipulated by the tax authorities and are for reference only:

Hello! If the private car is used for public use, if there is a lease (signing a lease contract) and a lease invoice is obtained, the relevant expenses such as rent and gasoline can be charged before tax, but the road maintenance fee and insurance fee cannot be charged before tax. If it is not a lease (including free use by the company), the relevant expenses will not be charged before tax.

When renting a vehicle by individuals, the lessor shall pay business tax (tax rate: 5%) and its additional taxes according to the income from property leasing, and stamp duty shall be paid by both parties to the book leasing contract at one thousandth of the total contract amount, and individual vehicle leasing income shall pay individual tax according to the income from property leasing at the tax rate of 20%. When calculating the individual tax on the income from property leasing, the taxable income shall be the balance after deducting the relevant expenses from the income from property leasing every time. Standard Deduction: Deduct the expenses of less than 4,000 yuan each time, 800 yuan, and deduct 20% of the expenses of more than 4,000 yuan each time.