有限公司貨車報稅問題

可以當租用,做一份租賃合約
油費.隧道費.停車場均可入數(當然需要正單)

Don't do a leasing agreement between the wife of the director with the company. If yes, then she may be regarded as carrying out a business of car rental. It maybe required to be registered under the Business Registration Ordinance.
If the expenses are wholly, exclusively and necessarily for carrying out the business of the limited company e.g. delivery of goods, she can claim back the expenses paid on behalf of the company i.e. reimbursement or simply the company pay the expenses direct with approval by the director.

2007-08-10 18:59:38 補充：
Dangerous suggestion. Dangerous acceptance. The wife of the director is deemed to carry on a leasing business. She should get a BR and report this income under Profits Tax. Put forward the answers to your practising CPA for comment.

These are local travelling expenses in your company account!