What subjects should be paid for car refueling: analysis of recent hot topics and guide to expense classification
With the fluctuation of oil prices and the popularity of new energy vehicles, the financial processing related to "car refueling" has become a hot topic recently. This article will combine the hot content of the entire Internet in the past 10 days to analyze the accounting accounts of vehicle refueling costs for you, and attach structured data for reference.
1. Review of recent hot topics
According to online public opinion monitoring, the main hot spots related to "car refueling" in the past 10 days include:
| topic type | heat index | Main discussion points |
|---|---|---|
| Oil price adjustment | 85 | 92# gasoline price exceeds 8 yuan/liter |
| New energy vehicles | 78 | Charging cost vs fuel cost comparison |
| Corporate car | 65 | Standards for reimbursement of bus refueling expenses |
| personal finance | 72 | How to properly record fuel expenses |
2. Accounting account ownership of vehicle refueling expenses
Under different circumstances, the accounting accounts to which vehicle refueling expenses should be included are different:
| Usage scenarios | Accounting account | Remarks |
|---|---|---|
| Company-owned vehicles | Administrative expenses - vehicle expenses | Driving record required |
| Sales department cars | Selling expenses - shipping charges | Need to be related to business |
| Engineering construction vehicles | Engineering construction-machinery usage fees | Project accounting required |
| Personal reimbursement | Other receivables | Invoice required |
3. In-depth analysis of hot issues
1.Impact of rising oil prices on financial processing
Recently, the price of 92# gasoline has risen to 8.12 yuan/liter, and the price of 95# gasoline has reached 8.68 yuan/liter. Enterprises need to re-evaluate transportation cost budgets, and it is recommended to establish a reserve account for oil price fluctuations.
2.Differences in charging costs for new energy vehicles
| Energy type | Cost per 100 kilometers | Accounting account |
|---|---|---|
| Fuel vehicle | About 65 yuan | Vehicle expenses |
| electric car | About 15 yuan | Electricity bill |
| hybrid car | About 40 yuan | Mixed credit |
3.Key points of tax treatment
According to the latest tax law regulations, corporate car refueling expense deductions must meet the following requirements:
- Obtain special VAT invoice
- Related to production and operation
- Not used for employee benefits
4. Practical suggestions
1. Enterprises should establish a complete vehicle registration system and record in detail the mileage, fuel volume and purpose of each vehicle.
2. For mixed-purpose vehicles, it is recommended to allocate expenses according to the proportion of mileage to avoid tax risks.
3. Individual car owners can include gas expenses into the "transportation expenses" account to facilitate special additional deductions for annual personal income tax.
4. Pay attention to the subsidy policies for new energy vehicles introduced in various places. In some areas, charging fees can enjoy tax incentives.
5. Future Trend Outlook
As the process of financial digitization accelerates, it is expected that more companies will adopt smart fuel card management systems in the next three years to realize automatic collection and account allocation of fuel costs. At the same time, the popularity of new energy vehicles will change the traditional fuel cost accounting model, and financial personnel need to update relevant knowledge in a timely manner.
This article is compiled based on recent hot topics, and the data is as of November 2023. Please refer to the latest fiscal and tax regulations for specific accounting treatments.
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