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问题
印花税合同的计税依据是什么
释义
法律分析:印花税合同的计税依据是合同金额(如购销合同)、收取的费用(如货物运输合同)和收入(如财产保险合同)。
法律依据:《中华人民共和国印花税暂行条例》第三条 纳税人根据应纳税凭证的性质,分别按比例税率或者按件定额计算应纳税额。具体税率、税额的确定,依照本条例所附《印花税税目税率表》执行。应纳税额不足1角的,免纳印花税。应纳税额在1角以上的,其税额尾数不满5分的不计,满5分的按1角计算缴纳。
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controversy over injury and damage caused by unjustified self-defense
controversy over invasion of a citizen's right to reputation
controversy over joint and cooperative management
controversy over land ownership
controversy over licensed exploitation of patents
controversy over loans
controversy over maintenance
controversy over maritime tort
controversy over mechanical and electrical equipment
controversy over modification of a will
controversy over mountain forest
controversy over ownership of cinematographic and television works
controversy over ownership of grassland
controversy over ownership of hidden articles
controversy over ownership of housing
controversy over ownership of movables
controversy over ownership of patent right
controversy over ownership of watercourses
controversy over partition of common properties of a joint venture
controversy over partition of common properties of copartners
controversy over partition of community property
controversy over partition of co-ownership
controversy over partition of family property
controversy over partition of properties held by stocks
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更新时间:2025/11/9 15:46:33