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    How To Pay VAT For Sales Of Second-Hand And Old Motor Vehicles

    2007/6/25 15:22:00 40598

    According to the Circular of the Ministry of finance, the State Administration of Taxation on the issue of value added tax on gold and silver jewellery (fiscal and tax [1996]74), taking into account the special circumstances of gold and silver jewellery in the old and new business, the value added tax can be levied according to the total value of the value-added tax not included in the sales of gold and silver jewellery.

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    Read the next article

    Sales Of Tractor Chassis Shall Not Be Tax-Free.

    According to the document issued by the State Administration of Taxation on the issue of a number of tax policies on VAT (National Tax Letter No. 2001] No. 248), the first provision on the applicable tariff rate of tractor chassis is made. The chassis of the tractor belongs to agricultural machinery parts and does not belong to agricultural machinery products. Therefore, sales of tractor chassis should be declared at 17% tax rate.

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