培训合同需要交印花税吗 -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	培训合同需要交印花税吗 -法律知识
释义	法律分析：对各种职业培训、文化学习、职工业余教育等订立的合同，不属于技术培训合同，不需要缴纳印花税。除此之外的培训合同需要缴纳印花税。法律依据：《关于对技术合同征收印花税问题的通知》第三条技术培训合同是当事人一方委托另一方对指定的专业技术人员进行特定项目的技术指导和专业训练所订立的技术合同，应当按照印花税“技术合同”税目计算缴纳印花税，税率为万分之三。
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