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问题
拍卖交易税 -税种
释义
法律分析:
对于应税货物,买受人支付的佣金已连同拍卖价款计缴增值税;若是代执法部门拍卖罚没动产,须向国税部门申请或减免增值税并获批复后,仅对买受人支付的佣金计缴增值税。
法律依据:
《关于拍卖行取得的拍卖收入征收增值税、营业税有关问题的通知》 第一条 规定,对拍卖行受托拍卖增值税应税货物,向买方收取的全部价款和价外费用,应当按照4%的征收率征收增值税。对经营单位购入拍卖物品再销售的应照章征收增值税。
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更新时间:2025/7/4 23:07:21