Tax Regulations Summary - The article discusses the exemption of value-added tax (VAT) for the sale of used personal items, specifically second-hand cars sold by individuals, as per the regulations outlined in the Provisional Regulations on Value-Added Tax of the People's Republic of China [4] - It also details the personal income tax rates applicable to various income types, including a 20% tax rate on interest, dividends, rental income, capital gains, and occasional income [6] - The calculation of taxable income from capital gains is defined as the income from the transfer of property minus the original value of the property and reasonable expenses [6] Tax Filing Calendar - The article provides a tax filing calendar indicating that VAT, consumption tax, urban maintenance and construction tax, education fee surcharge, local education surcharge, cultural industry construction fee, personal income tax, and vehicle and vessel tax must be declared and paid between the 1st and 15th of each month [15] - It specifies that unit social insurance fees should be declared and paid by the 25th of each month [15] - Property tax and urban land use tax are to be declared and paid annually, with the second half of the year's tax due by the end of December [16] Taxpayer Information Collection - Taxpayers can collect tax source information through the electronic tax bureau, which allows for the submission of new tax source information for property tax and urban land use tax [17] - The electronic tax bureau provides a streamlined process for taxpayers to confirm and submit their tax declarations [19] Online Tax Services - The article mentions the availability of online tax services through the electronic tax bureau and its app, allowing taxpayers to handle their tax payments and inquiries remotely [20] - It highlights the "Yueyue" remote consultation service, which enables taxpayers to interact with tax service representatives online for assistance [21]
自然人出售二手车涉及哪些税费?
蓝色柳林财税室·2025-12-05 01:54