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劳务合同的印花税率是多少
释义
法律分析:如果是加工劳务是加工承揽合同0.05%,也就是万分之五,建筑劳务是建筑安装工程承包合同0.03% ,也就是万分之三。
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。应纳税额不足一角的,免纳印花税。应纳税额在一角以上的,其税额尾数不满五分的不计,满五分的按一角计算缴纳。
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更新时间:2025/12/22 6:30:06