天津诚信汽车租赁公司

New policy

日前,交通运输部、住房和城乡建设部联合发布《关于促进小微型客车租赁健康发展的指导意见》，明确加强租赁车辆管理、落实承租人身份查验制度、提升企业线上线下服务能力等政策措施。此外，还鼓励分时租赁经营者采用信用模式代替押金管理，为推动“随取随还”探索城市路内停车费优惠等措施。

Recently, the Ministry of transport, Ministry of housing and urban rural construction jointly issued "on the guidance" to promote the healthy development of small and micro car rental, rental vehicles clear policies and measures to strengthen the management and carry out the lessee identification system and improving enterprise online service capacity. In addition, also encourages the timeshare rental operators using the credit mode instead of deposit management, in order to promote the "exploration of city road parking fees preferential measures.

听完了新的政策，

Listen to the new policy,

老司机、老板们是不是觉得

Do old drivers and bosses think

特别 心 动 ❤ 呢？

Special heartbeat?

憋着急！美好的明天总是要先从政策的学习开始，今天让小编来带带各位老司机了解其中的门道！

Hold on! The good tomorrow is always starting from the study of the policy. Today, let the small editor bring the old driver to know the doorway.

一、什么是小微型客车？

One, what is a small minibus?

小微型客车指七座及七座以下的小客车。

A small minibus refers to a small passenger car with seven and less than seven seats.

《指导意见》明确小微型客车租赁是指在约定时间内小微型客车租赁经营者将小微型客车交付承租人使用，收取租赁费用，不提供驾驶劳务的经营方式。

According to the guidance, it is clear that the mini mini bus rental means that the small mini bus rental operator will deliver the mini bus to the lessee in the agreed time, collect the rental fee and do not provide driving service.

二、怎么区分纳税税率？

Two. How to distinguish the tax rate?

根据财税〔2016〕36号《关于全面推开营业税改征增值税试点的通知》，经营租赁服务，是指在约定时间内将有形动产或者不动产转让他人使用且租赁物所有权不变更的业务活动。按照标的物的不同，经营租赁服务可分为有形动产经营租赁服务和不动产经营租赁服务。

According to the Circular No. 36 [2016], on the pilot of a comprehensive pilot plan to change business tax to VAT, business leasing service refers to a business activity that transfers the tangible movable property or real property to other people within the agreed time and does not change the ownership of the lease. According to the difference of the subject matter, the operating lease service can be divided into the tangible movable lease service and the real estate business lease service.

小微型客车经营者收取租赁费用，不提供驾驶劳务属于“有形动产经营租赁服务”，一般纳税人增值税率为17%，小规模纳税人征收率为3%。

The operators of small minibus charge rental fees, and do not provide driving services to belong to the "tangible movable property business leasing service". The general taxpayer has a value-added tax rate of 17%, and the small scale taxpayer levying rate is 3%.

三、纳税地点如何确定？

Three, how to determine the location of tax?

根据财税〔2016〕36号《关于全面推开营业税改征增值税试点的通知》附件1第四十六条,增值税纳税地点为：

According to "2016" No. 36, Article 1 of the notice on the comprehensive promotion of the VAT pilot of the reform of business tax, the place of tax on VAT is:

（一）固定业户应当向其机构所在地或者居住地主管税务机关申报纳税。

(a) fixed establishment shall seat to the residence or the competent tax authorities for tax declaration.

总机构和分支机构不在同一县（市）的，应当分别向各自所在地的主管税务机关申报纳税；经财政部和国家税务总局或者其授权的财政和税务机关批准，可以由总机构汇总向总机构所在地的主管税务机关申报纳税。

The head office and branches are not in the same county (city), shall be respectively to the competent tax authorities of their respective tax declaration; approved by the Ministry of Finance and the State Administration of Taxation or its authorized fiscal and tax authority, the tax authorities can be consolidated by the head office to the general mechanism of the tax declaration.

（二）非固定业户应当向应税行为发生地主管税务机关申报纳税；未申报纳税的，由其机构所在地或者居住地主管税务机关补征税款。

(two) non fixed establishment shall to the taxable behavior to competent tax authorities for tax declaration; no tax declaration, by the local residence or the competent tax authorities levied.

四、加油、过路费如何抵扣和列支？

Four, how to refuel, how to deduct the toll?

汽车租赁公司对外提供租车服务，取得的途中加油 、过路费是否可以抵扣和列支要根据汽车租赁公司与租车者的合同约定来判断。如果合同约定租车费包含的油费、过路费等由租车者承担，则费用与汽车租赁公司无关；如果合同约定相关费用由汽车公司租赁公司承担的，因为车辆所有权或挂靠关系均在汽车租赁公司，这种情况下，汽车租赁公司取得的油费、过路费等费用可以抵扣和列支。

The car rental company provides car rental services externally, and whether the fuel and toll fees can be deducted and paid in the way should be judged according to the contractual agreement between the car rental company and the renter. If the contract contains rental fees, tolls and oil costs borne by the car rental, car rental companies and independent; if the contract related costs borne by the leasing company car company, because the vehicle ownership or affiliated relationship in the car rental company, in this case, the car rental company has oil fees, crossing the road fees and expenses can be deducted.

五、以公司名义和个人名义购车的区别？

Five. The difference between the name of the company and the name of a person in the name of the company?

一般纳税人以自身名义购车，取得的增值税专用发票可以用于进项抵扣；车辆折旧费用可用于所得税前扣除；个人名义购车与企业生产经营无关，相关车辆折旧费用不能扣除。

The general taxpayer's purchase invoices in their own name can be used for the deduction of the value added tax invoices. The depreciation cost of vehicles can be used for the deduction before the income tax. The purchase of cars on the personal name is not related to the production and operation of enterprises, and the depreciation costs of related vehicles can not be deducted.

各位老司机，听完小编的介绍，相信你对汽车租赁的税收政策有一定了解了吧！

Old drivers, after listening to the introduction of the small editor, I believe that you have a certain understanding of the tax policy of car rental.

汽车租赁企业只有从汽车购置、运营收入、成本费用及处置各个环节方面依法依规用好政策 , 才能从整体上做好企业的运营工作，减少不必要的成本支出。

A car rental enterprise can only do well in accordance with regulations and regulations in terms of vehicle purchase, operation income, cost and disposal, so that we can do business operation as a whole and reduce unnecessary cost.