漫解税收 | 车辆费用抵扣，注意避开“公私混用”的坑！

Group 1 - The article emphasizes the importance of separating business expenses from personal expenses to ensure compliance with tax regulations [3] - It highlights that any personal use of company vehicles must be meticulously documented to avoid tax penalties [3][4] - The article outlines the three conditions necessary for the compliant use of personal vehicles for business purposes: signing a rental agreement, obtaining an invoice, and making payments through a corporate account [4] Group 2 - The article discusses the extension of VAT exemption policies for cultural enterprises, specifically for film production and distribution companies, until December 31, 2027 [10][11] - It specifies that income from the sale of film copies and the transfer of film copyrights is exempt from VAT for qualified film companies [11][12]