不含税由谁负责纳税？-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	不含税由谁负责纳税？
释义	法律分析：不含税价实际上就是销售方不开具增值税发票给购货方,或购货方不要求销售方开具增值税发票。法律依据：《中华人民共和国增值税暂行条例》第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。销售额以人民币计算。纳税人以人民币以外的货币结算销售额的，应当折合成人民币计算。第七条纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。
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