If an individual wants to transfer to the company, what taxes will be involved? What is the tax rate

Article 15 of the Provisional Regulations on Value-Added Tax The following items are exempt from VAT: (7) Sold articles that have been used by oneself. and the articles used by oneself in Item (7) of Article 35 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-Added Tax refer to the items used by other individuals themselves.

Therefore, individuals (other than individual businesses) are not subject to VAT on the sale of motor vehicles used by themselves.

Currently, used car invoices are issued by the used car trading market. Individuals who are in the business of selling second-hand motor vehicles can directly go to the second-hand car trading market to issue second-hand car invoices because they do not need to pay VAT.

If the second-hand car trading market needs to charge a handling fee in the process of invoicing, and the second-hand car appraisal and appraisal agency collects an appraisal fee, a separate VAT invoice shall be issued. These fees and appraisal fees should not be included in the price of the used car invoice. The stub copy, accounting copy and warehousing copy of the second-hand car invoice shall be retained by the issuing party, the invoice copy shall be recorded by the car buyer, and the transfer registration copy shall be handed over to the public security traffic management department for transfer procedures.

Hope mine is helpful to you, hope!

**Used cars are subject to VAT and personal income tax.

For tax rates, you need to consult the local second-hand car market, because there are some preferential policies that are not implemented in some areas.

The following taxes may be involved when an individual transfers a vehicle to a company:

1.VAT: The VAT fee involved in the transfer of ownership of the vehicle is usually calculated according to the appraised value of the vehicle, and the VAT rate is generally 13%.

2.Stamp duty: The vehicle transfer application form and other relevant materials need to be submitted, and stamp duty needs to be paid for these materials, which is generally calculated according to the proportion of the amount of material source and dust, and the tax rate is ranged to.

3.Land Appreciation Tax: If the vehicle is purchased in a parking space attached to a commercial house, the transfer of the vehicle may involve the payment of LAT that has been disagreed.

In addition, there are several issues to be aware of:

1.After the individual transfers the vehicle to the company, the company is responsible for the costs associated with the use of the vehicle, such as insurance, annual inspection, and maintenance.

2.The procedures for the transfer of vehicles need to be carried out in accordance with the regulations, and if the transfer procedures are not carried out in accordance with the law, once a traffic accident occurs, it may involve serious legal liabilities and disputes.

It should be noted that specific tax rates and taxes related to vehicle transfer may vary from region to region and specific situation, and need to be calculated and paid according to relevant local policies and regulations. It is advisable to consult with local** and relevant authorities when carrying out vehicle ownership and transfer to avoid unnecessary risks and losses.

Generally, in addition to the transfer fee, the transfer of the company's vehicle to the individual also needs to pay the relevant taxes. VAT will be levied at half of 4%, and an additional urban construction tax and education fee surcharge will be paid according to VAT. Procedures for the transfer of ownership of the company's vehicle to an individual:

Used motor vehicle sales contracts; The seller unit shall issue a transaction invoice to the individual who buys the car according to the actual transaction**; Original and photocopy of the buyer's ID card; The original and photocopy of the original purchase invoice or the last transfer invoice of the vehicle; The original and photocopy of the motor vehicle registration certificate of the transferred vehicle; The original and copy of the legal person certificate of the seller's unit; The original and copy of the vehicle driving license; After the completion of the transfer invoice, car **, driving license, registration certificate, buyer's ID card to the vehicle management office for vehicle transfer registration.

Article 22 of the Measures for the Administration of Second-hand Car Circulation.

After the completion of the second-hand car transaction, the seller shall deliver the vehicle, license plate and legal certificate and certificate of the vehicle to the buyer in a timely manner. Vehicle legal certificates and vouchers mainly include:

1) Motor Vehicle Registration Certificate;

2) "Motor Vehicle Driving License";

3) Valid motor vehicle safety technical inspection mark;

4) Certificate of tax payment of vehicle purchase and clearance tax;

5) Proof of payment of road maintenance fees;

6) Proof of payment of vehicle and vessel use tax;

vii) Vehicle insurance policy.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you communicate with a professional in detail before compiling relevant information and answering them.

How much tax to pay for the transfer of the company's car to an individual, depending on the situation, is as follows: big concession high.

1. If it is a general taxpayer who has deducted the input tax when purchasing the vehicle, the output tax will be calculated according to 17% when the ownership is transferred;

2. If the general taxpayer does not deduct the input tax at the time of purchase or is a small-scale taxpayer, the VAT payable shall be calculated at the rate of 3% at the time of transfer.

What are the exemptions from vehicle acquisition tax?

1. Vehicles used by foreign embassies, consulates and international organizations in China and their diplomatic personnel;

2. Vehicles included in the army's ** equipment ordering plan by the Chinese People's Liberation Army and the Chinese People's Armed Police Force;

3. Non-transport vehicles with fixed devices;

4. Special vehicles of designated models for command, inspection and dispatch purchased by flood control departments and forest fire protection departments and other departments produced by designated manufacturers;

5. Long-term experts who have settled in China import 1 car for their own use.

Legal basis: Article 9 of the VAT Regulations of the People's Republic of China.

If a taxpayer purchases goods, services, services, intangible assets or immovable property, and obtains a VAT deduction voucher that does not comply with the relevant provisions of laws, administrative regulations or the competent tax authorities, the input VAT shall not be deducted from the output VAT.

Legal analysis: Under normal circumstances, the company car can be transferred to an individual after the completion of the tax deduction. In addition to the regular transfer fees that need to be paid, the transfer of the company's vehicle to the individual also needs to pay a certain amount of value-added tax, which is directly charged at half of the 4%.

If you are a general taxpayer, the input tax has been deducted when purchasing the vehicle, and the output tax will be calculated at 17% at the time of sale.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted in order to strengthen the administration of tax collection and collection, standardize the collection and payment of taxes, safeguard national tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection or suspension, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal analysis: The transfer of the car to the name of the individual by your company will involve the treatment of VAT and personal income tax. The company's cars are fixed assets of the company. If it is changed to the name of the individual of the travel report, it is a change in the ownership of fixed assets. Changing the assets of Guyou Dusting is subject to tax.

Legal basis: Article 3 of the Individual Income Tax Law stipulates that the tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); (2) The progressive tax rate of 5% to 35% shall be applied to the business income (the tax rate table is attached); (3) Income from interest, dividends, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

The transfer of ownership of the company's car to the name of the individual is subject to tax. Fee: transfer fee, according to the exhaust volume, 100-900;Driving License:

$15. The transfer of ownership of the company's car to the name of the individual is subject to tax. The company's cars are fixed assets of the company.

If it is changed to an individual's name, it is a change in the ownership of fixed assets. Alterations to fixed assets are subject to tax.

Legal basis: Article 19 of the "Provisions on Motor Vehicle Registration": If an application is made for transfer of registration, the current owner of the motor vehicle shall fill in the application form, submit the motor vehicle for inspection, and submit the following certificates and vouchers:

1) The identity certificate of the current owner of the motor vehicle; (2) Proof and voucher for the transfer of ownership of the motorized traveling vehicle; Motor vehicle registration certificate; (4) Motor vehicle driving license; (5) For motor vehicles under customs supervision, the "Certificate of Release of Supervision of Vehicles under Customs Supervision of the People's Republic of China" or the transfer certificate approved by the Customs shall also be submitted; (6) If the motor vehicle exceeds the validity period of the inspection, the motor vehicle safety and technical inspection certificate and the compulsory insurance certificate of traffic accident liability shall also be submitted.