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随着我国经济发展和改革开放的不断深入,机动车销售市场日趋活跃,二手车交易也快速增长。本文结合《中华人民共和国税收征收管理法》及其实施细则、《中华人民共和国增值税暂行条例》(中华人民共和国国务院令第538号)及其实施细则、《财政部国家税务总局关于全国实施增值税转型改革若干问题的通知》(财税[2008]170号)、《财政部国家税务总局关于部分货物适用增值税低税率和简易办法征收增值税政策的通知》(财税[2009]9
With the continuous deepening of China’s economic development and reform and opening up, the automobile sales market has become increasingly active, and used car transactions have also seen rapid growth. This article combines the “People’s Republic of China Tax Collection and Management Law” and its implementation details, “People’s Republic of China Provisional Regulations on Value-added Tax” (People’s Republic of China State Council Decree No. 538) and its implementation details, "Ministry of Finance State Administration of Taxation on the implementation of value- Circular of the Ministry of Finance, the State Administration of Taxation on the Low Tax Rates Applicable to Value-Added Taxes on Certain Goods and the Policy of Value Added Tax Collection by Simple Measures (Cai Shui [2009] No. 9)