合同约定税费由承租方承担是否有效-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	合同约定税费由承租方承担是否有效
释义	法律分析：合同当事人约定由承租人缴纳租赁税并未违反国家税收法律法规，应属合法有效。法律依据：《中华人民共和国税收征管法实施细则》第三条任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效，税务机关不得执行，并应当向上级税务机关报告。纳税人应当依照税收法律、行政法规的规定履行纳税义务；其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。
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