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根据（《中华人民共和国增值税暂行条例实施细则》第四条第五款的规定，将自产、委托加工或购买的货物作为投资，提供给其他单位或个体经营者的视同销售货物。因此，该股东将使用过的汽车作价10万元投资的行为应按照视同销售行为缴纳增值税。
某股东将一使用过的汽车作价10万元作为投资抵减其原始出资额的行为是否视同销售？若是．如何征税？
【摘 要】
：
根据（《中华人民共和国增值税暂行条例实施细则》第四条第五款的规定，将自产、委托加工或购买的货物作为投资，提供给其他单位或个体经营者的视同销售货物。因此，该股东将使用过的
【出 处】
：
涉外税务
【发表日期】
：
2005年12期
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