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Fontal city is secondhand the car trades levy has new rule

来源: 作者:Stand originally 时间:2008-12-17 Tag: 点击:
Bureau of tax of state of fontal state city was given out recently " trade about entrusting two handcart the announcement that market operator acting levy receives " , this announcement trades to two handcart the value added tax of link asks for capture to make newest provision.
Trade business should pay 2 % value added tax

Announcement requirement, two handcart trade market operator holds management sale action and administrative intermediary behavior concurrently, should sell new car sale, two handcart go up in Zhang face with intermediary service behavior apart business accounting, declare pay taxes by the regulation.

Additional, two handcart trade market operator should depend on real sales revenue, by the expropriation of 4 % rate halve imposes value added tax for you. Real sales revenue under " pay taxes of car sale service industry evaluates temporary measure " of certain amount, should provide enough evidence, and examine and verify of classics seat tax authority, cannot open two handcart to sell bill otherwise. Among them, the original of the should offer policeman section accident testimonial that belongs to accident car or book of compensate of manage of insurance company accident or photocopy.

Accord with 3 conditions but duty-free

According to total bureau of tax of the Ministry of finance, state " the announcement about secondhand goods and policy of value added tax of old motor vehicle " , two handcart trade want to avoid impose value added tax, answer to accord with the following condition at the same time: Trade should trade in two handcart undertake inside the market; Of two handcart register the seat that register to should be fontal city district; Evidence proves this two handcart fasten him taxpayer to use, and price did not exceed primary value.

What need points out is, trade to two handcart the market, tax section is having the state very strict limit. " announcement " point out, two handcart trade the market must be to point to establish lawfully, offer two handcart to trade centrally for buyers and sellers the place with relevant service, two handcart trade of the market establish beard classics Fujian Province classics trade appoint approve, sign up for Department of Commerce to put on record, market operator ought to have corporate organization.



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