印花税零申报却漏报会罚款吗-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	印花税零申报却漏报会罚款吗
释义	法律分析：零申报应该是不会罚款的，根据我国相关法律，印花税未按时申报除了补缴税款外，并从滞纳之日起，按日加收5%的滞纳金。同一种类应纳税凭证，需频繁贴花的，应向当地税务机关申请按期汇总缴纳印花税法律依据：《中华人民共和国印花税暂行条例》第一条在中华人民共和国境内书立、领受本条例所列举凭证的单位和个人，都是印花税的纳税义务人（以下简称纳税人），应当按照本条例规定缴纳印花税。
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