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邮递员小方最近将自己的摩托车卖了。几个朋友在一起闲谈时,一个在税务部门工作的朋友说小方应该缴增值税,略懂税收的小方理直气壮地说,卖自己用过的东西是不应缴税的。 小方到底该不该缴税呢? 回答是他应该缴纳增值税。《增值税暂行条例》中规定,销售自己使用过的物品免征增值税。这也是小方所说的不应对其征税的依据。但在《实施细则》中对物品的范围和纳税人作了进一步的解释,物品是指游艇、摩托车、应征消费税的汽车以外的货物;自己使用过的物品是指其他个人自己使用过的
The postman’s party recently sold his motorcycle. When a few friends are chatting together, a friend who works in the tax department said that the small party should pay VAT and the small tax-aware party confidently states that selling something you used should not be taxable. Should the small party pay the tax? The answer is that he should pay the value added tax. “Provisional Regulations on Value Added Tax” provides that the sale of their own used items exempt from value-added tax. This is also what the small side said should not be taxed. However, the scope of the articles and the taxpayers were further explained in the Regulations. Goods refer to goods other than motor yachts, motorcycles and excise duty vehicles. Articles used by themselves refer to those used by other individuals themselves