Talking about private car sharing

Private car sharing is a cliche, but people encounter it all the time in real life. Recently, many students have come to ask related questions. For example, a fan came to discuss with deep space these two days: there has been no car under the company name, and the boss is unwilling to buy it. He always lets me drive my own car, but I can find a financial reimbursement for the fuel cost of driving. The finance department always thinks that my accounts are not easy to handle, which makes all kinds of unhappiness, and I don't know how to do it.

In fact, simply speaking, it is the handling of private use of buses. This problem is not big, but it is not small. If it is not handled properly, it will face the problem of tax risk. Today, I will talk to you about the sharing of private cars.

0 1. Private cars are used for public purposes. How to reimburse the refueling fee?

First of all, Deep Space Network will answer the question of the above fan. The company uses its own car, and the fuel fee must be paid first and then reimbursed later. How to deal with it correctly?

Refueling expenses can definitely be reimbursed, but the following issues need to be paid attention to when reimbursing:

Invoice problem of public refueling fee for private cars

Be sure to check the invoice you get when you refuel to see if it meets the standard of reimbursement, so as to avoid unnecessary trouble in the future. When looking at the invoice, we should pay attention to the following two points: First, whether there is the word "refined oil" on the invoice, and these words must be on the invoice for refueling fee before reimbursement; Second, whether the relevant information stipulated in the invoice is complete and correct. Confirm that these two points are correct, and the invoice for refueling fee will definitely be reimbursed.

After confirming that the invoice issued by the refueling fee can be reimbursed, one more thing we need to do is how to make the reimbursement formal. You know, abnormal reimbursement may be ruled out by tax inspection and ask for supplementary tax. Then how can I officially reimburse the invoice for the fuel fee?

Formal reimbursement method for public refueling expenses of private cars

Whether the public expense of private cars can be officially reimbursed is nothing more than how to regulate the use of private cars. The following methods can formalize reimbursement.

The first method: let the company boss buy a car in the name of the company, which is a more appropriate way to deal with it.

The second method: or sell the car to the company, so that the expenses generated by the car are at public expense and convenient for reimbursement.

The third method: However, the first two methods are definitely difficult to implement, so the best and convenient method is to rent the car to the company and sign a rental agreement with the company, so that everything is formal and easy to operate.

The fourth method: you can also return the expenses generated by private cars to individuals through transportation subsidies.

In actual accounting practice, we use the third and fourth methods most, so what are the accounting and tax issues that need attention in these two methods? Let's talk to you next.

02. What taxes should be paid for the expenses incurred by private car sharing? What problems should be paid attention to in the contract?

Let's talk about the third method, the problem of signing a car rental agreement. First of all, let's take a look at the car rental invoice reimbursed after signing the car rental agreement. What taxes do I have to pay? As shown in the figure:

However, when signing a private car sharing agreement, we also need to pay attention to some details of the contract. Such as the necessary clauses to be written in the contract, whether the clauses have legal effect, the division of responsibilities in various situations during the lease period, and the compensation when the agreement is dissolved in an emergency. Pay attention to all kinds of details in the contract.

03. The expenses incurred in the official use of private cars shall be paid in the form of subsidies.

After the third situation, let's talk about the fourth situation. What should I do if the expenses incurred by private cars are paid in the form of transportation subsidies?

There are four ways to deal with transportation subsidies:

1, included in the welfare fund.

The expenses incurred by vehicles are directly included in welfare expenses, among which individual taxes need to be calculated and then merged into personal income tax to pay personal income tax.

2, included in the travel expenses

The expenses incurred by the vehicle are included in the travel allowance and treated as travel expenses.

3. Pay in the form of salary.

The expenses incurred by vehicles are directly calculated as wages.

4. Refueling recharge card

This is also a common way to deal with the problem of vehicle refueling fees, and there are two forms of refueling prepaid cards, one is prepaid cards and the other is actual consumption.

(1) If the prepaid card is recharged, the obtained invoice cannot be deducted from the VAT input tax; After the actual expenses of prepaid cards are incurred, they can be deducted from the enterprise income tax with relevant vouchers.

The accounting entries are as follows: debit: advance payment/other receivables credit: bank deposit.

(2) For actual consumption, VAT can be deducted or enterprise income tax can be deducted before tax after obtaining the special VAT invoice issued.

The accounting entries are as follows:

Debit: Taxes payable for costs-VAT payable (input tax) Loan: prepayments/other receivables.

From the above description, do you know something about the private use of buses? @ Accounting Exchange Circle reserves all rights.