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问:什么叫印花税,如何计算印花税?答:印花税是对经济活动和经济交往中书立、领受的经济凭证征收的一种税。征税对象是《中华人民共和国印花税暂行条例》所列举的各种凭证(包括13大类,即10类合同和3类其他凭证),由凭证的书立、领受人缴纳,如商品购销合同应由购销双方在书立时分别缴纳。印花税属于一种兼有行为性质的凭证税。印花税一般采取由纳税人自行购买印花税票,在应税凭证上粘贴并注销的方式缴纳,也可根据情况采取其他缴纳方式。印花税的计算比较简单,采取两种税率。1.各类合同,产权转移书据和记载资金的帐簿按
Q: What is stamp duty and how does it calculate stamp duty? A: Stamp duty is a kind of tax levied on economic documents accepted and accepted in economic activities and economic exchanges. The objects of taxation are all kinds of vouchers listed in the Provisional Regulations of the People’s Republic of China on Stamp Duty (including 13 major categories, ie 10 types of contracts and 3 types of other vouchers), which are paid by the voucher holders and the recipients. For example, By the purchase and sale of both parties in the book were paid. Stamp duty belongs to a voucher tax that is both behavioral. Generally, stamp duty is paid by taxpayers on their own, and is paid on the taxable vouchers and canceled. Other forms of payment may also be taken depending on the circumstances. Stamp tax calculation is relatively simple, to take two tax rates. 1. All kinds of contracts, transfer of property rights books and records of funds by the book