I don’t know what specific aspect you are asking about:

First of all, private cars cannot be included in the company’s fixed assets;

Secondly, if there is no relevant lease contract, what happens? In principle, gas expenses, repairs and other expenses cannot be included in the company's costs and cannot be deducted before tax. Because if you encounter a tax audit, you will be required to adjust your income to increase your income. However, tax audits are generally not that strict, and they are not so detailed. If some are found out, they will not care about you, but just give you a reminder.

So we ourselves turn a blind eye. Therefore, during operation, we generally confirm the expenses and do not adjust them when filing income tax returns. If there is an audit, just make adjustments.