一、依据《中华人民共和国个人所得税法》以及有关规定,企业购买车辆并将车辆所有权办到股东个人名下,其实质为企业对股东进行了红利性质的实物分配,应按照“股息、利息、红利所得”项目征收个人所得税。考虑到该股东个人名下的车辆同时也为企业经营使用的实际情况,允许合理减除部分所得,减除的具体数额由主管税务 First, according to “The People’s Republic of China Individual Income Tax Law” and the relevant provisions of the enterprise to buy vehicles and ownership of vehicles to shareholders in the name of its essence for the shareholders of the enterprise nature of the dividend distribution should be in accordance with the “dividend, interest, Dividend income ”project levied personal income tax. Taking into account the personal name of the shareholders of the vehicle but also for the business operation of the actual situation, allowing a reasonable deduction of part of the income, the specific amount deducted by the competent tax