Employee parking fees are reimbursed by the special ticket company, and tax deduction is allowed before tax. According to the relevant information inquired, the taxpayer rents a personal car for work, and the rent paid according to the lease contract or agreement is allowed to be deducted before tax on the basis of obtaining true, legal and valid documents. On the basis of obtaining authentic, legal and valid vouchers, the gasoline fee, bridge crossing fee and parking fee incurred during the lease period are allowed to be deducted before tax. Vehicle insurance, maintenance and other car expenses that should be borne by individuals shall not be deducted before enterprise income tax.