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问题
融资性售后回租谁交税呢?
释义
由于融资性售后回租业务中承租方出售资产时,资产所有权以及与资产所有权有关的全部报酬和风险并未完全转移,则不应征收土地增值税。
法律依据:
《中华人民共和国土地增值税暂行条例》 第二条 转让国有土地使用权、地上的建筑物及其附着物并取得收入的单位和个人,为土地增值税的纳税义务人,应当依照本条例缴纳土地增值税。
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controversy over the ownership of treasure trove
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controversy over the right to adapt a work
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controversy over the right to the use of a chain of mountains
controversy over the right to the use of barren hills
controversy over the right to the use of forest
controversy over the right to the use of land
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controversy over the right to the use of wasteland
controversy over the right to translate a work
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更新时间:2025/3/28 8:04:54