Individual industrial and commercial households can enjoy the deduction of special VAT invoices when purchasing vehicles. The specific deduction amount is the car price multiplied by 17%. In addition, individual industrial and commercial households can also enjoy vehicle purchase tax deduction. The purchase tax deduction is calculated according to the vehicle displacement and the purchase tax rate. When individual industrial and commercial households purchase vehicles, they need to obtain special VAT invoices and purchase tax invoices from sellers, and deduct them according to relevant regulations. Tax deduction can reduce the burden of individual industrial and commercial households and promote their business development.