财产保险合同印花税的计税依据是什么样的 -法律知识-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	财产保险合同印花税的计税依据是什么样的 -法律知识
释义	法律分析：财产保险合同印花税的计税依据可以参照《关于改变保险合同印花税计税办法的通知》第一条，对印花税暂行条例中列举征税的各类保险合同，其计税依据由投保金额改为保险费收入。第二条，计算征收的适用税率，由万分之零点三改为千分之一。法律依据：《印花税暂行条例》第二条下列凭证为应纳税凭证：购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证。
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