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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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people's court at the corresponding level
people's court at the county level
people's court at the domicile of the defendant
people's court at the locality of a crime
people's court at the next higher level
people's court at the original domicile of the defendant
people's court at the place of a constituency
people's court at the place of the authorizing party
people's court at the place of the licensee
people's court at the place of the procurated party
people's court at the place where the licensor is situated
people's court at the place where the plaintiff's domicile is situated
people's court at the place where the plaintiff's residence is situated
people's court at the place where the principal crime was perpetrated
people's court at the place where transport was commenced
people's court at the provincial level
people's court below
people's court of first instance
people's court of first trial
people's court of original judgment
people's court of original sentence
people's court of original trial
people's court of second instance
people's court of special jurisdiction
people's court receiving a transferred case
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更新时间:2025/7/16 4:28:03