购房发票含5%税谁出？-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	购房发票含5%税谁出？
释义	法律分析：一般情况来说，购房发票含5％税是由购买方承担的，如有合同规定销售方出的则按合同走。法律依据：《中华人民共和国印花税暂行条例》第五条印花税实行由纳税人根据规定自行计算应纳税额，购买并一次贴足印花税票(以下简称贴花)的缴纳办法。为简化贴花手续，应纳税额较大或者贴花次数频繁的，纳税人可向税务机关提出申请，采取以缴款书代替贴花或者按期汇总缴纳的办法。
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