companies can't get tax credit for buying used cars. The unified invoice for motor vehicle sales can only be tax deductible if it has a deduction coupon, but the unified invoice for second-hand motor vehicle sales is obtained when buying second-hand, and the invoice has no deduction coupon, so it cannot be tax deductible.

according to the relevant tax laws, only the uniform invoice for motor vehicle sales (with deduction) can be used to deduct the input VAT. However, the second-hand car transaction usually can only obtain a unified invoice for motor vehicle sales without deduction, so tax deduction cannot be carried out. However, there are some special circumstances that allow deduction. For example, if the buyer is a general taxpayer and can obtain a special VAT invoice, then this part of the tax may be included in the expenses to offset the enterprise income tax. In addition, according to the Announcement of the Ministry of Finance and the State Administration of Taxation on the Value-added Tax Policy for Second-hand Car Distribution, taxpayers engaged in second-hand car distribution can deduct the VAT input tax at the prescribed tax rate

There are mainly the following ways to offset the tax:

Deduction by ticket. Applicable to ordinary taxpayers when purchasing goods or services, such as special invoices for value-added tax? Special payment letter for customs import value-added tax and uniform invoice for motor vehicle sales? , agricultural products sales invoices or purchase invoices, electronic ordinary invoices or paper tickets for domestic passenger transportation services, etc. Input tax is usually calculated by subtracting the specified deduction rate from the tax indicated on the invoice.

calculate the deduction. It is suitable for ordinary taxpayers to purchase agricultural products or domestic passenger transportation services. When purchasing agricultural products, the input tax is equal to the purchase price multiplied by the deduction rate (usually 9%). If it is used for the production or entrusted processing of goods with a tax rate of 13%, an additional point can be added for deduction. When purchasing domestic passenger transport services, the input tax is calculated according to the fare, fuel surcharge or face value, and a certain markup rate is considered.

fixed assets? Deduction If the fixed assets (such as cars) purchased by ordinary taxpayers meet certain conditions, such as the service life of more than one year, the unit price of more than 5, yuan, and the one-time pre-tax deduction policy (the unit price is less than 3, yuan and does not belong to luxury cars), the input tax can be deducted. The deduction method is to calculate the tax-included price of the car multiplied by the input tax rate, and then fill the result into the VAT tax return

To sum up, it is Xiaobian's relevant answer to whether the company can offset the tax when buying used cars. I hope it can help you.

According to Article 1 of the Provisional Regulations of the People's Republic of China on Value Added Tax, the input tax of the following items shall not be deducted from the output tax:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption;

(2) abnormal losses of purchased goods and related taxable services;

(3) purchased goods or taxable services consumed by products in process and finished products with abnormal losses;

(4) consumer goods for taxpayers' own use as stipulated by the competent departments of finance and taxation of the State Council;

(5) the transportation expenses of the goods specified in items (1) to (4) of this article and the transportation expenses of selling duty-free goods.