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印花税是对在经济活动和经济交往中书立、领受税法规定的应税凭证的单位和个人征收
来 源:www.71-fuwu.com     发布时间:2016-6-28 10:47:11




对在经济活动和经济交往中书立、领受税法规定的应税凭证的单位和个人征收。印花税根据应税凭证的性质,分别按合同金额依比例税率或者按件定额计算应纳税额。


比例税率有1‰、0.5‰、0.3‰和0.05‰四档,比如购销合同按购销金额的0.3‰贴花,加工承揽合同按加工或承揽收入的0.5‰贴花,财产租赁合同按租赁金额的1‰贴花,借款合同按借款金额的0.05‰贴花等;权利、许可证等按件贴花5元。


印花税实行由纳税人根据规定自行计算应纳税额,购买并一次贴足印花税票的办法缴纳。股权转让书据按其书立时证券市场当日实际成交价格计算的金额,由立据双方当事人分别按3‰的税率缴纳印花税(即证券交易印花税)。

On the taxable documents in the economic activities and economic exchanges in written and received tax provisions of the units and individuals levied. Stamp duty according to the nature of the taxable documents, respectively, according to the amount of the contract in accordance with the proportion of tax rates or by a fixed amount of tax payable.


Proportional tax rate is 1 per thousand, 0.5%, 0.3% and 0.05 per thousand four files, such as a purchase and sale contract according to the amount of buying and selling of 0.3 per 1000 decals, processing contracts according to the processing or contract income 0.5 thousandth decals, contract for the lease of property according to the amount of the lease one thousandth decals, a contract for loan of money according to the loan amount of 0.05 per thousand decals; rights, licenses and other decals according to 5 yuan.


The stamp tax by taxpayers according to the provisions of its own taxes, buy and a stamped invoice to pay. Share transfer according to the bookend securities market on the day of the actual transaction price calculation amount, by the parties to the deed respectively at the rate of 3 per thousand pay stamp duty, stamp duty on securities transactions.



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