How should the boss enter the account when he buys a car, and can he enter the company s account whe

Method 2 is better.

The taxes that need to be paid include vehicle purchase tax and vehicle and vessel tax, but the vehicle and vessel tax is generally included in the case of compulsory traffic insurance.

When the time comes, it will be included in the company's fixed assets, and then there is no problem for personal use, and the gasoline cost can also be reported to the company and included in the management expenses. Moreover, expenses can be deducted before the total profit. Fixed assets can also be depreciated, anyway, killing two birds with one stone.

If you buy it in the name of the company, the expenses can be accounted for, the depreciation can be used as expenses, and the insurance cost is also low.

Rental needs to pay additional income tax, some expenses can not be accounted for, the only bad, if there is an accident to implicate the company, of course, if it is the boss's personal car, it is still the same.

If it is used by the company, it is necessary to sign an agreement with the boss, and the gasoline and parking fees of the vehicle can be paid, and others such as vehicle insurance premiums can be paid, but the tax adjustment of enterprise income tax should be carried out at the end of the year.

It is better to buy in the name of a company than to buy as an individual.

The company can buy a car as a fixed asset, and can deduct depreciation before tax, and after 5 years, the residual value is transferred to the individual to avoid individual tax, how good.

It seems to pay the vehicle and vessel tax.

A private license cannot be counted as a company's assets.

Is the car for company use? If not, it's easy to go to "other receivables"!

It is better to buy in the name of a company than to buy as an individual.

Private car buyers can be credited to the company's account.

According to Article 8 of the new Income Tax Law, the car expenses of an enterprise legal person can be recorded in the company's account.

1. The car bought by the chairman himself can be included in the company's fixed assets;

2. If the company's cash is insufficient, the difference can be temporarily suspended "other payables--- the name of the chairman", entries:

Borrow: Fixed assets.

Credit: Other payables or cash.

3. Pay when the company has cash.

The company's purchase of a car can be recorded in accounting, but only the reasonable expenses actually incurred by the enterprise in relation to the income can be deducted before tax.

It can be credited.

The reimbursement of the personal expenses of the boss in the company's account shall be included in the individual income tax base.

The boss rents his car to the company for the company's operation, which can be deducted before tax according to the real and legal credentials

1. The company must sign a lease contract with the lessor, and the individual income tax must be withheld, which is fair;

2. The road and bridge tolls, parking fees, gasoline fees, etc. generated in the process of using the version can be deducted before tax if the legal invoice is obtained;

3. The annual examination fee, insurance, maintenance, etc. of the car shall be borne by the employee and shall not be deducted before tax.

1. How to account for vehicle acquisition taxThe usual expenses incurred in purchasing a car include: car price, vehicle purchase tax, compulsory traffic insurance, insurance premiums, license fees, inspection fees, vehicle and vessel use tax, maintenance fees, gasoline fees, etc. The processing of related expenses incurred is:

How to account for vehicle acquisition taxWhen purchasing a car, the car price and vehicle acquisition tax are included in the "fixed assets" account. Debit: Fixed Assets Credit:

Compulsory automobile insurance and insurance premiums such as bank deposits, license fees and inspection fees for handling automobiles are included in the "management expenses" account. Borrow: Management Expenses - Vehicle Insurance Premium Credit:

3. Automobile maintenance fees shall be paid to the highway management office or bank in cash, etc., and shall be included in the "management expenses" account. Borrow: Management Expenses - Road Maintenance Fee Loan:

4. The vehicle and vessel use tax shall be paid to the tax bureau or the bank designated by the tax department, and shall be included in the "management expenses" account. Borrow: Administrative Expenses - Vehicle and Vessel Use Tax Credit:

Cash, etc. 5. Maintenance costs, gasoline costs, etc. borrowed: management expenses - car damage expenses Credit: cash, etc. 6. The next month when the car is purchased, the depreciation loan will be withdrawn

Administrative Expense - Depreciation Expense Credit: Accumulated depreciation. 2. The collection of vehicle acquisition tax:

1. If the vehicle has been paid the vehicle purchase tax and needs to be returned to the vehicle manufacturer due to quality problems, the tax refund can be processed with the manufacturer's return certificate; When tax refund, the original tax payment voucher for the purchase of the car must be returned; If the original tax payment voucher of the car cannot be returned, no tax refund will be given. 2. For vehicles that have paid vehicle purchase tax, if the vehicle manufacturer needs to replace the vehicle for the owner due to quality problems, the vehicle purchase tax change procedures can be handled with the manufacturer's replacement certificate and the replaced new car invoice, and the original vehicle purchase tax payment voucher shall be returned. After changing to a new car, when the tax calculation of the new vehicle** is equal to the tax calculation of the original vehicle**, you only need to go through the procedures for changing the vehicle purchase tax; When the tax calculation of the new vehicle is higher or lower than the tax calculation of the original vehicle, the tax shall be paid according to the difference or the tax refund shall be carried out.

3. If the engine number, chassis number or vehicle identification number of the vehicle has been altered or damaged due to theft or other reasons, the vehicle purchase tax change procedures shall be handled with the original tax payment certificate of the vehicle purchase tax and the relevant certificate of the vehicle management agency of the public security organ.

The vehicles purchased by the company are included in the fixed assets account for accounting. For general taxpayers, the input tax paid by the fool for the purchase of a vehicle is deductible. In addition, the vehicle rental purchase elimination trillion tax needs to be included in the purchase cost of the vehicle for accounting, and its corresponding entry is, borrowed:

Fixed assets - xx car - purchase price, fixed assets - xx car - purchase tax, tax payable - VAT payable - input tax, credit: bank deposits, etc.

Summary. The boss buys a car for himself or his employees to pay for the company, which may constitute the crime of embezzlement of company property, misappropriation of company funds and other illegal acts. Because this operation will cause damage to the company's property and affect the normal operation of the company.

It is recommended that the boss should operate in accordance with laws and regulations, abide by corporate laws and regulations, maintain corporate financial transparency, and avoid potential risks.

Can you add, I don't quite understand it.

The boss buys a car for himself or his employees to pay for the company, which may constitute the crime of embezzlement of company property, misappropriation of company funds and other illegal acts. Because this operation will cause damage to the company's property and affect the normal operation of the company. It is suggested that the boss should operate in accordance with laws and regulations, abide by the laws and regulations of the enterprise, maintain the financial transparency of the enterprise, and avoid the potential risks that may exist in Hongling.