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首页 > 法律咨询 > 出租协议约订纳税由出租人承担，是否具有法律效力？
合同纠纷 黑龙江 西青区

出租协议约订纳税由出租人承担，是否具有法律效力？

0 解答 0 浏览 2016-12-18 19:33
问题补充
刘某将某汽车维修中心出租给赵某，双方合同约定，承租人赵某独立经营，缴纳租赁费，合同其中一条写明“所有纳税由出租人刘某负责”。后来，刘某经税务咨询，得知增值税的纳税义务人应该是承租人，于是要求承租人赵某缴税，而赵某以合同约定为由，也拒绝承担纳税义务，双方互相推诿，欠缴税款。请问，按照法律规定应该由谁缴税？
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  157. /www/wwwroot/tp8.51wf.net/app/index/route/app.php ( 33.14 KB )
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  162. /www/wwwroot/tp8.51wf.net/app/index/controller/Question.php ( 43.25 KB )
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  1. CONNECT:[ UseTime:0.000765s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000706s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1106531.html' LIMIT 1 [ RunTime:0.000465s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000423s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.000710s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000611s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001124s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000741s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000448s ]
  10. CONNECT:[ UseTime:0.120136s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.080617s ]
  12. SELECT * FROM `fa_ai_usage` WHERE ( `user_id` = 0 AND `client_ip` = '216.73.216.109' ) AND `usage_date` = '2026-10-31' LIMIT 1 [ RunTime:0.080253s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.000993s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1106531' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000765s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.001023s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10001','10014') [ RunTime:0.000568s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '5' LIMIT 1 [ RunTime:0.000534s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '415' LIMIT 1 [ RunTime:0.000416s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000650s ]
  20. SELECT `a`.`answer_id`,`a`.`content`,`a`.`creator_id`,`a`.`is_best`,`a`.`is_top`,`a`.`good_rate`,`a`.`is_ai_answer`,`a`.`ai_confidence`,`a`.`claimed_by`,`a`.`createtime`,l.name as nickname,`l`.`avatar`,`l`.`username` FROM `fa_answer` `a` LEFT JOIN `fa_lawyer` `l` ON `a`.`creator_id`=`l`.`id` WHERE `a`.`question_id` = '1106531' AND `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY `a`.`is_top` DESC,`a`.`is_best` DESC,`a`.`good_rate` DESC,`a`.`createtime` ASC [ RunTime:0.000668s ]
  21. SELECT `question_id`,`title`,`answer_count`,`view_count`,`create_time` FROM `fa_question` WHERE `audit_status` = 1 AND `deletetime` IS NULL AND `question_id` <> '1106531' AND `second_category_id` = '10014' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000656s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000504s ]
  23. SELECT `l`.`id`,`l`.`name`,`l`.`avatar`,`l`.`slogan`,`l`.`answer_count`,`l`.`follower_count` FROM `fa_lawyer_expertise` `e` INNER JOIN `fa_lawyer` `l` ON `l`.`id`=`e`.`lawyer_id` WHERE `e`.`category_id` = '10014' AND `l`.`audit_status` = '1' AND `l`.`status` = 'normal' AND `l`.`deletetime` IS NULL ORDER BY `l`.`answer_count` DESC LIMIT 6 [ RunTime:0.000403s ]
  24. SHOW FULL COLUMNS FROM `fa_lawyer` [ RunTime:0.000802s ]
  25. SELECT `id`,`username`,name as nickname,`avatar`,`slogan`,`answer_count` FROM `fa_lawyer` WHERE `audit_status` = 1 AND `status` = 'normal' AND `deletetime` IS NULL AND `answer_count` > 0 ORDER BY `answer_count` DESC LIMIT 6 [ RunTime:0.003268s ]
  26. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000730s ]
  27. SELECT `a`.`id`,`a`.`title`,`a`.`thumbnail`,`a`.`view_count`,c.text as category_name FROM `fa_article` `a` LEFT JOIN `fa_qa_category` `c` ON `a`.`category_id`=`c`.`category_id` WHERE `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY CASE WHEN a.category_id = 10014 THEN 0 ELSE 1 END,`a`.`view_count` DESC LIMIT 4 [ RunTime:0.039560s ]
  28. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1106531' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000675s ]
0.414230s