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生活中的每一瞬间都可能演绎人生的精彩——竭力打造无锡财税第一博

 
 
 
 
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ii/P"> TEXT-INDENT: 2emma" >  前不久,我将一处房屋租赁给他人使用。在签订租赁合同时,我与房屋租赁煳尢fol蚍课莩鲎馑锡惨磺 款由承租人负担。请问,这种“私下协议”能否转 款缴纳主体?inaP>ii/P"> TEXT-INDENT: 2emma" >  【解答】

ii/P"> TEXT-INDENT: 2emma" >  根据《营业税暂行条例》和《个人所得 法》的相关规fol猿鲎夥课莼袢∽饨鹚赡傻挠邓啊⒏鋈怂 的纳税人是出租人。《税收征收管理法实施细则》第三条规fol魏尾棵拧⒌ノ缓透鋈俗鞒龅挠胨笆辗伞⑿姓相抵触砌ii/P"> TEXT-INDENT: 2emma" >  从上述法律、法规的规fo可以看出,上述个人与承租人签订的协议虽是经过双方认可,但是并不能改变房屋出租人缴纳 款义务。因此,这种“私下协议”不能改变 款缴纳主体。inaP>cx" hideiiiiiiii/di-cnogh500s="lp"og->围kacx" hide"> <iicx" hide"> <iicx" hide"> p" clO">iiiiiiiii/di-cO">ii 崾緎cript"> (function(){ scrip ii icx" hide p"x" hide"> < iiiiiia m2a">"> <
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