{"id":900121,"date":"2026-02-14T18:21:45","date_gmt":"2026-02-14T18:21:45","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900121&amp;lang=zh"},"modified":"2026-02-14T18:21:45","modified_gmt":"2026-02-14T18:21:45","slug":"how-to-write-off-vehicle-expenses-for-a-business","status":"publish","type":"post","link":"https:\/\/truenorthtaxes.ca\/zh\/how-to-write-off-vehicle-expenses-for-a-business\/","title":{"rendered":"\u52a0\u62ff\u5927\u4f01\u4e1a\u5982\u4f55\u62b5\u6263\u8f66\u8f86\u8d39\u7528"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u5bf9\u52a0\u62ff\u5927\u521b\u4e1a\u8005\u6765\u8bf4\uff0c\u7406\u6e05\u4e0e\u7ecf\u8425\u76f8\u5173\u7684\u8f66\u8f86\u8d39\u7528\u7a0e\u52a1\u6263\u9664\u7684\u590d\u6742\u89c4\u5219\u53ef\u80fd\u9887\u5177\u6311\u6218\u3002\u4e86\u89e3\u8fd9\u4e9b\u6263\u9664\u9879\u76ee\u7684\u76f8\u5173\u89c4\u5219\u548c\u6cd5\u89c4\uff0c\u5bf9\u4e8e\u6700\u5927\u5316\u8282\u7a0e\u6548\u679c\u3001\u7ef4\u6301\u51c6\u786e\u7684\u8d22\u52a1\u8bb0\u5f55\u81f3\u5173\u91cd\u8981\u3002\u672c\u7bc7\u8be6\u5c3d\u6307\u5357\u5c06\u5168\u9762\u4ecb\u7ecd\u5982\u4f55\u5728\u52a0\u62ff\u5927\u6709\u6548\u62b5\u6263\u8f66\u8f86\u8d39\u7528\uff0c\u786e\u4fdd\u60a8\u5728\u7b26\u5408\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40 (CRA)\uff08Canada Revenue Agency\uff09\u6307\u5f15\u7684\u540c\u65f6\uff0c\u7533\u62a5\u6bcf\u4e00\u9879\u7b26\u5408\u6761\u4ef6\u7684\u6263\u9664\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u4f5c\u4e3a\u52a0\u62ff\u5927\u7684\u81ea\u96c7\u4eba\u58eb\uff0c\u60a8\u53ef\u4ee5\u6263\u9664\u56e0\u7ecf\u8425\u7528\u9014\u4f7f\u7528\u8f66\u8f86\u800c\u4ea7\u751f\u7684\u8d39\u7528\u3002\u4e0e\u90e8\u5206\u56fd\u5bb6\u4e0d\u540c\uff0c\u52a0\u62ff\u5927\u4e0d\u63d0\u4f9b\u6807\u51c6\u91cc\u7a0b\u6263\u9664\u7387\u3002\u60a8\u9700\u8981\u6263\u9664\u4e0e\u8f66\u8f86\u8fd0\u8425\u76f8\u5173\u7684\u5b9e\u9645\u8d39\u7528\uff0c\u5e76\u4ece\u4e2d\u5254\u9664\u79c1\u4eba\u4f7f\u7528\u90e8\u5206\u3002\u8fd9\u8981\u6c42\u60a8\u8be6\u7ec6\u8bb0\u5f55\u7ecf\u8425\u7528\u9014\u548c\u79c1\u4eba\u7528\u9014\u7684\u884c\u9a76\u91cc\u7a0b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b26\u5408\u6761\u4ef6\u7684\u7ecf\u8425\u6027\u9a7e\u9a76\u6d3b\u52a8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u82e5\u5e72\u9a7e\u9a76\u6d3b\u52a8\u88ab\u8ba4\u5b9a\u4e3a\u4e0e\u7ecf\u8425\u76f8\u5173\uff0c\u53ef\u7528\u4e8e\u7533\u62a5\u8d39\u7528\u6263\u9664\uff0c\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4e0e\u5ba2\u6237\u4f1a\u9762\u6216\u53c2\u52a0\u884c\u4e1a\u4f1a\u8bae<\/li>\n\n\n\n<li>\u91c7\u8d2d\u7ecf\u8425\u6240\u9700\u7684\u7269\u8d44<\/li>\n\n\n\n<li>\u529e\u7406\u4e0e\u7ecf\u8425\u76f8\u5173\u7684\u6742\u52a1<\/li>\n\n\n\n<li>\u62dc\u8bbf\u5ba2\u6237\u6216\u6f5c\u5728\u5ba2\u6237<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u7533\u62a5\u8f66\u8f86\u8d39\u7528\u7684\u65b9\u6cd5<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CRA\u63a5\u53d7\u4e24\u79cd\u7533\u62a5\u8f66\u8f86\u8d39\u7528\u7684\u65b9\u6cd5\uff1a<strong>\u5b8c\u6574\u884c\u8f66\u8bb0\u5f55\u6cd5<\/strong>\u548c<strong>\u7b80\u5316\u884c\u8f66\u8bb0\u5f55\u6cd5<\/strong>\u3002\u4e24\u79cd\u65b9\u6cd5\u90fd\u9700\u8981\u4fdd\u7559\u884c\u8f66\u8bb0\u5f55\uff0c\u4f46\u5728\u6301\u7eed\u7ef4\u62a4\u7684\u8981\u6c42\u4e0a\u6709\u6240\u4e0d\u540c\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5b8c\u6574\u884c\u8f66\u8bb0\u5f55\u6cd5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u91c7\u7528\u5b8c\u6574\u884c\u8f66\u8bb0\u5f55\u6cd5\u65f6\uff0c\u60a8\u5fc5\u987b\u5728\u6bcf\u4e00\u4e2a\u7533\u62a5\u8f66\u8f86\u8d39\u7528\u7684\u5e74\u5ea6\u4e2d\u4fdd\u7559\u8be6\u7ec6\u7684\u884c\u8f66\u8bb0\u5f55\u3002\u8be5\u8bb0\u5f55\u5e94\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5168\u5e74\u884c\u9a76\u7684\u603b\u516c\u91cc\u6570<\/li>\n\n\n\n<li>\u5e74\u521d\u53ca\u5e74\u672b\u7684\u91cc\u7a0b\u8868\u8bfb\u6570<\/li>\n\n\n\n<li>\u7ecf\u8425\u7528\u9014\u4e0e\u79c1\u4eba\u7528\u9014\u884c\u9a76\u516c\u91cc\u6570\u7684\u6e05\u6670\u5212\u5206<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u6bcf\u4e00\u6b21\u7ecf\u8425\u6027\u51fa\u884c\uff0c\u9700\u8bb0\u5f55\u4ee5\u4e0b\u4fe1\u606f\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u51fa\u884c\u65e5\u671f<\/li>\n\n\n\n<li>\u51fa\u884c\u76ee\u7684<\/li>\n\n\n\n<li>\u76ee\u7684\u5730<\/li>\n\n\n\n<li>\u884c\u9a76\u516c\u91cc\u6570<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u7b80\u5316\u884c\u8f66\u8bb0\u5f55\u6cd5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b80\u5316\u884c\u8f66\u8bb0\u5f55\u6cd5\u5728\u5b8c\u6210\u521d\u59cb\u57fa\u51c6\u5e74\u4e4b\u540e\u63d0\u4f9b\u4e00\u5b9a\u7684\u7075\u6d3b\u6027\u3002\u60a8\u5fc5\u987b\u5148\u5728\u5b8c\u6574\u4e00\u5e74\u5185\u4fdd\u7559\u8be6\u7ec6\u884c\u8f66\u8bb0\u5f55\uff0c\u4ee5\u786e\u5b9a\u60a8\u7684\u7ecf\u8425\u7528\u9014\u6bd4\u4f8b\u3002\u5728\u6b64\u540e\u7684\u5e74\u5ea6\u4e2d\uff0c\u60a8\u53ea\u9700\u5728\u4e3a\u671f\u4e09\u4e2a\u6708\u7684\u6837\u672c\u671f\u5185\u4fdd\u7559\u884c\u8f66\u8bb0\u5f55\u3002\u6b64\u6837\u672c\u671f\u7684\u7ecf\u8425\u7528\u9014\u6bd4\u4f8b\u5fc5\u987b\u4e0e\u57fa\u51c6\u5e74\u7684\u6bd4\u4f8b\u76f8\u5dee\u4e0d\u8d85\u8fc710%\uff0c\u624d\u80fd\u4f7f\u7528\u6b64\u65b9\u6cd5\u3002\u4e0d\u8fc7\uff0c\u65e0\u8bba\u91c7\u7528\u54ea\u79cd\u65b9\u6cd5\uff0c\u60a8\u6bcf\u5e74\u4ecd\u9700\u4fdd\u7559\u6240\u6709\u8f66\u8f86\u8d39\u7528\u7684\u6536\u636e\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8bb0\u5f55\u4fdd\u5b58\uff1a\u7533\u62a5\u8d39\u7528\u7684\u5173\u952e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7ec6\u81f4\u7684\u8bb0\u5f55\u4fdd\u5b58\u5bf9\u4e8e\u6210\u529f\u7533\u62a5\u8f66\u8f86\u8d39\u7528\u81f3\u5173\u91cd\u8981\u3002\u8bf7\u5168\u5e74\u59a5\u5584\u4fdd\u7559\u4e0e\u8f66\u8f86\u8d39\u7528\u76f8\u5173\u7684\u6240\u6709\u6536\u636e\u548c\u53d1\u7968\u3002\u53ef\u63a5\u53d7\u7684\u8d39\u7528\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u724c\u7167\u53ca\u6ce8\u518c\u8d39<\/li>\n\n\n\n<li>\u71c3\u6cb9\u53ca\u673a\u6cb9\u8d39\u7528<\/li>\n\n\n\n<li>\u7535\u8d39\uff08\u9002\u7528\u4e8e\u96f6\u6392\u653e\u8f66\u8f86\uff09<\/li>\n\n\n\n<li>\u4fdd\u9669\u8d39<\/li>\n\n\n\n<li>\u7ef4\u4fee\u4fdd\u517b\u8d39\u7528<\/li>\n\n\n\n<li>\u79df\u8d41\u8d39\u7528<\/li>\n\n\n\n<li>\u8d2d\u8f66\u8d37\u6b3e\u5229\u606f<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u8ba1\u7b97\u60a8\u7684\u53ef\u6263\u9664\u8d39\u7528<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8981\u8ba1\u7b97\u60a8\u53ef\u6263\u9664\u7684\u8f66\u8f86\u8d39\u7528\uff0c\u60a8\u9700\u8981\u786e\u5b9a\u7ecf\u8425\u7528\u9014\u6240\u5360\u7684\u6bd4\u4f8b\u3002\u8be5\u6bd4\u4f8b\u7684\u8ba1\u7b97\u65b9\u5f0f\u4e3a\uff1a\u7ecf\u8425\u7528\u9014\u603b\u516c\u91cc\u6570\u9664\u4ee5\u603b\u884c\u9a76\u516c\u91cc\u6570\uff08\u7ecf\u8425\u7528\u9014+\u79c1\u4eba\u7528\u9014\uff09\u3002\u5c06\u8be5\u6bd4\u4f8b\u4e58\u4ee5\u60a8\u7684\u8f66\u8f86\u603b\u8d39\u7528\uff0c\u5373\u53ef\u5f97\u51fa\u53ef\u6263\u9664\u7684\u91d1\u989d\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ba1\u7b97\u793a\u4f8b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5047\u8bbe\u60a8\u4e3a\u7ecf\u8425\u7528\u9014\u884c\u9a76\u4e862,000\u516c\u91cc\uff0c\u4e3a\u79c1\u4eba\u7528\u9014\u884c\u9a76\u4e861,000\u516c\u91cc\u3002\u60a8\u7684\u603b\u884c\u9a76\u516c\u91cc\u6570\u4e3a3,000\u516c\u91cc\u3002\u60a8\u7684\u7ecf\u8425\u7528\u9014\u6bd4\u4f8b\u4e3a2,000 \/ 3,000 = 0.67\uff0c\u537367%\u3002\u5982\u679c\u60a8\u7684\u8f66\u8f86\u603b\u8d39\u7528\u4e3a5,000\u52a0\u5143\uff0c\u90a3\u4e48\u60a8\u53ef\u4ee5\u6263\u96645,000\u52a0\u5143 \u00d7 0.67 = 3,350\u52a0\u5143\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u8d44\u672c\u6210\u672c\u6d25\u8d34\uff08Capital Cost Allowance, CCA\uff09<\/h2>\n\n\n\n<p 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