1. Value-added tax and surcharges: legal persons need to pay value-added tax, urban construction tax, education surcharge and local education surcharge when renting a car from the company.

2. Personal income tax: Personal income tax is required for income from property leasing.

3. Stamp duty: Contract stamp duty should be paid when signing a public contract for private cars.

4. Enterprise income tax: Lease fees and vehicle use fees can be deducted before tax to reduce the payable enterprise income tax.

Corporate tax management:

1. tax registration: legal persons need to register with the tax authorities and obtain a tax registration certificate;

2. Tax declaration: declare according to the taxes involved in leasing activities, such as value-added tax and enterprise income tax;

3. Tax returns: submit tax returns to the tax authorities regularly and pay taxes on time;

4. Invoice management: issue or collect invoices that meet the requirements during the lease process and keep them properly;

5. Tax audit: accept regular or irregular audits by tax authorities to ensure the authenticity and compliance of tax information;

6. Tax preference: Understand and make rational use of tax preference policies provided by national or local governments;

7. Tax consultation: On tax issues, you can seek help and consultation from professional organizations or tax consultants.

To sum up, when a legal person rents a private car from a company, it needs to pay VAT and its surcharges (urban construction tax, education surcharge and local education surcharge), personal income tax and stamp duty when signing a contract. At the same time, the company can take the rental fee and vehicle use fee as pre-tax deductions to reduce the payable enterprise income tax.

Legal basis:

People's Republic of China (PRC) Civil Code

Article 465

Contracts established according to law are protected by law. A legally established contract is legally binding only on the parties, except as otherwise provided by law.

Article 469

The parties may conclude a contract in writing, orally or in other forms. Written form refers to contracts, letters, telegrams, telexes, faxes and other forms that can tangibly express the contents contained. A data message that can tangibly express its content through electronic data interchange, e-mail, etc. , and can be retrieved at any time, are considered in writing.