公司买车是可以抵税，股东个人要买的车能否挂在公司名下，这样是不是可以省税吗？

<section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101); font-size: 19px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 0, 0);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">疑问</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; letter-spacing: 0.544px; background-color: rgb(254, 255, 255);"></span></p></span></section></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;"></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;"></span></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;">老师你好，我们知道公司买车是可以抵增值税和企业所得税的，那么股东个人要买的车我能否挂在公司名下，这样是不是可以省税吗？</span></span></section></section></section></section></section></section></section><p><section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 0, 0);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 19px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">答复</strong></span></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 19px; letter-spacing: 0.544px; background-color: rgb(254, 255, 255); text-align: justify;"></span></p></span></section></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;"></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;"></span></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;">首先要提醒一下你，公是公，私是私，公司是公司。</span></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;">只有确实用于公司经营的车辆，才允许抵扣增值税，只有企业实际发生的、与公司取得收入有关的合理的支出才允许税前扣除！</span></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;">因此，对于个人自用的车辆虽然发票开具在公司名下，也不得用于抵扣增值税和企业所得税的税前扣除！</span></span></section></section></section></section></section></section></section><section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: 微软雅黑; color: rgb(192, 0, 0); font-size: 19px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 0, 0); letter-spacing: 0.544px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px;">参考一</strong></strong></span></strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: SimSun; font-size: 19px; text-align: left; background-color: rgb(254, 255, 255); letter-spacing: 0.544px;"></span></p></span></section></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;"></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;"></span></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;; letter-spacing: 0.25pt; font-size: 12pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">1、《企业所得税法》第八条规定，企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;; letter-spacing: 0.25pt; font-size: 12pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">第十条规定，在计算应纳税所得额时，下列支出不得扣除：……（八）与取得收入无关的其他支出。</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;; letter-spacing: 0.25pt; font-size: 12pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">2、《企业所得税法实施条例》第二十七条规定，企业所得税法第八条所称有关的支出，是指与取得收入直接相关的支出。</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;; letter-spacing: 0.25pt; font-size: 12pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">企业所得税法第八条所称合理的支出，是指符合生产经营活动常规，应当计入当期损益或者有关资产成本的必要和正常的支出。</span></section></section></section></section></section></section></section><section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101); font-size: 19px;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 0, 0);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">参考二</strong></span></p></span></section></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px; caret-color: transparent;"></span></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;"></span></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;; background-color: rgb(255, 255, 255); font-size: 16px; letter-spacing: 0px;">《企业财务通则》第四十六条规定，企业不得承担属于个人的下列支出：</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);">（五）</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;">应由个人承担的其他支出。</span></span></section></section></section></section></section></section></section><section><section><section><section><span style="margin: 0px; padding: 0.3em 0.5em; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important; display: inline-block; box-shadow: rgb(165, 165, 165) 4px 4px 2px; text-align: justify; line-height: 2; background-color: rgb(142, 201, 101);"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: 微软雅黑; color: rgb(192, 0, 0); font-size: 19px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(255, 0, 0); letter-spacing: 0.544px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: -apple-system, BlinkMacSystemFont, &quot;Helvetica Neue&quot;, &quot;PingFang SC&quot;, &quot;Hiragino Sans GB&quot;, &quot;Microsoft YaHei UI&quot;, &quot;Microsoft YaHei&quot;, Arial, sans-serif; letter-spacing: 0.544px;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;"></strong><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0.544px;">参考三</strong></strong></strong></span></strong></p></span></section></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: 0.544px; caret-color: transparent;"></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;"></span></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;">《财政部、国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔</span>2016〕36号)附件1：营业税改征增值税试点实施办法第二十七条下列项目的进项税额不得从销项税额中抵扣：</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;">&nbsp;（一）用于简易计税方法计税项目、免征增值税项目、集体福利或者个人消费的购进货物、加工修理修配劳务、服务、无形资产和不动产。其中涉及的固定资产、无形资产、不动产，仅指专用于上述项目的固定资产、无形资产（不包括其他权益性无形资产）、不动产。</span></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; letter-spacing: 0px; font-size: 16px; background: rgb(255, 255, 255);"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-family: &quot;Microsoft YaHei UI&quot;;">&nbsp;纳税人的交际应酬消费属于个人消费。</span></span></section></section></section></section></section></section></section></p>