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个人转让二手车辆是按照买卖合同缴纳印花税还是按照产权转移书据?

<p style="margin-top: 0px; margin-right: 0pt; margin-bottom: 0px; padding: 0pt; outline: 0px; max-width: 100%; clear: both; min-height: 1em; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">个人转让二手车辆不需要缴纳印花税。</span></p><p style="margin-top: 0px; margin-right: 0pt; margin-bottom: 0px; padding: 0pt; outline: 0px; max-width: 100%; clear: both; min-height: 1em; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">1、首先个人转让二手车辆不属于产权转移书据。</span></p><p style="margin-top: 0px; margin-right: 0pt; margin-bottom: 0px; padding: 0pt; outline: 0px; max-width: 100%; clear: both; min-height: 1em; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">《印花税法》税目税率表中列明的“产权转移书据”包括,土地使用权出让书据;土地使用权、房屋等建筑物和构筑物所有权转让书据;股权转让书据;商标专用权、著作权、专利权及技术使用权转让书据。</span></p><p style="margin-top: 0px; margin-right: 0pt; margin-bottom: 0px; padding: 0pt; outline: 0px; max-width: 100%; clear: both; min-height: 1em; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">2、</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">再就是个人转让二手车辆虽然属于买卖合同。但是《印花税法》税目税率表中规定“买卖合同”的范围,“买卖合同”是指动产买卖合同(不包括个人书立的动产买卖合同)。</span></p><p style="margin-top: 0px; margin-right: 0pt; margin-bottom: 0px; padding: 0pt; outline: 0px; max-width: 100%; clear: both; min-height: 1em; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">总结:</span></p><p style="margin-top: 0px; margin-right: 0pt; margin-bottom: 0px; padding: 0pt; outline: 0px; max-width: 100%; clear: both; min-height: 1em; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">个人转让二手车辆签订的合同不属于《印花税法》列明的应税凭证,不缴纳印花税,而企业转让二手车辆签订的合同,按照“买卖合同”依万分之三的税率计算纳税,不再按照“产权转移书据”万分之五计算纳税。</span></p><p style="margin-top: 0px; margin-right: 0pt; margin-bottom: 0px; padding: 0pt; outline: 0px; max-width: 100%; clear: both; min-height: 1em; background: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></p><p><br/></p>
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