小规模纳税人契税是否减半-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	小规模纳税人契税是否减半
释义	法律分析：对月销售额10万元以下（含本数）的增值税小规模纳税人，免征增值税。法律依据：《中华人民共和国契税暂行条例》第六条有下列情形之一的，减征或者免征契税：（一）国家机关、事业单位、社会团体、军事单位承受土地、房屋用于办公、教学、医疗、科研和军事设施的，免征；（二）城镇职工按规定第一次购买公有住房的，免征；（三）因不可抗力灭失住房而重新购买住房的，酌情准予减征或者免征；（四）财政部规定的其他减征、免征契税的项目。
随便看	疫情期间饭店开门怎么举报投诉餐馆卫生找哪个部门疫情期间怎么举报饭店饭店卫生问题投诉哪个部门饭店卫生问题投诉哪个部门饭店卫生问题投诉哪个部门举报餐饮店怎么举报？饭店卫生问题投诉哪个部门工程质量三检是哪三检产品质量检验机构资质认定的内容是什么机械设备三证是哪三证呢质量三检是哪三检机械设备三证是哪三证？质量三检是哪三检？机械设备三证是哪三证机械设备三证是哪三证质量三检是指哪三检? 质量三检是哪三检？产品出厂三证是哪三证机械设备三证是哪三证？机械设备三证是哪三证机械设备三证是哪三证机械设备三证是哪三证什么是检验检疫“三电工程”？质量三检是哪三检 Chinese and foreign contract for labor and technological services Chinese and foreign contract for labor services Chinese and foreign contract for processing materials supplied by customers Chinese and foreign contract for project authorization Chinese and foreign contract for sales of goods Chinese and foreign contract for technical know-how Chinese and foreign contracts for processing materials or assembling parts supplied by customers Chinese and foreign contractual joint venture Chinese and foreign cooperative construction supervision unit Chinese and foreign cooperative educational institution Chinese and foreign cooperative joint venture Chinese and foreign cooperative salvage enterprise Chinese and foreign equity joint venture Chinese and foreign parties of a contractual joint venture Chinese citizen residing abroad Chinese civil law Chinese civil law system Chinese cooperator Chinese corporate spirit Chinese criminology Chinese culture of law Chinese customary marriage Chinese employees in foreign-funded enterprises Chinese herbalist Chinese-invested enterprises abroad

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