Legal analysis: after the reform of the camp, vehicle rental is a taxable item of value-added tax, and special invoices for value-added tax can be issued. Car rental can be deducted for production and business activities, but not for employee welfare or other purposes. Renting a car from an individual by a company belongs to the category of "tangible movable property lease". Under normal circumstances, the general taxpayer of value-added tax (taxable labor sales to 5 million yuan/year, the original general taxpayer of value-added tax) has tangible movable property lease, and the tax rate is 17%. However, individual small-scale taxpayers have tangible movable property leases, and the value-added tax is calculated and paid at the rate of 3%. The company rents a car from an individual, and the individual obtains rental income and pays VAT at the rate of 3%. Fixed business households shall declare and pay taxes to the competent tax authorities where their institutions are located or where they live. If the head office and branches are not in the same county (city), they shall report and pay taxes to the competent tax authorities in their respective places.

Legal basis: pilot implementation measures for changing business tax to value-added tax in transportation industry and some modern service industries Article 42 The place of payment of value-added tax is: (1) Fixed business households declare and pay taxes to the competent tax authorities where their institutions are located or where they live. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China or its authorized financial and tax authorities, the head office can be merged and declare and pay taxes to the competent tax authorities where the head office is located. (2) Non-fixed business households shall report and pay taxes to the competent tax authorities where taxable services occur; If the tax is not declared, the tax shall be paid by the competent tax authorities at the place where the institution is located or where it is domiciled. (3) Withholding agents shall report and pay the tax withheld to the competent tax authorities at the place where their institutions are located or where they reside.