问题已解决
請問老師,公司從個人手里購買了一輛二手車,一年后又將車原價賣出,買主也是個人,賣出時如何計算增值稅,需要繳納印花稅嗎?
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按照13%繳納增值稅,0.03%印花稅。
2023 11/16 10:55
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yan_725 
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2023 11/16 11:00
購買時由二手車交易公司開出的二手車銷售統(tǒng)一發(fā)票,不能抵扣進(jìn)賬稅額,售出時是否能按簡易計稅3%減按2%
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岳老師 
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2023 11/16 11:18
不能,需要按照13%來計算的。
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yan_725 
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2023 11/16 11:28
請問老師依據(jù)哪個政策文件?
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岳老師 
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2023 11/16 11:34
這就是增值稅條例最基礎(chǔ)規(guī)定,就是第一條、第二條。因為這個沒有特殊規(guī)定,所以才13%的。
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yan_725 
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2023 11/16 12:05
請問老師,這項出售二手車業(yè)務(wù)是否符合公告2012年第1號第二條,“增值稅一般納稅人發(fā)生按簡易辦法征收增值稅應(yīng)稅行為,銷售其按照規(guī)定不得抵扣且未抵扣進(jìn)項稅額的固定資產(chǎn)”
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岳老師 
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2023 11/16 13:02
不適用這個文件的。
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