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新的会计制度实施以后,旧的“资金帐簿”印花税的计税依据已不再适用。为此,因家税务总局在[1994]025号文中规定:从1994年1月1日起,将“资金帐簿”印花税的计税依据由固定资产原值与自有流动资金总额变为“实收资本”与“资本公积”两项的合计金额。在计算这部分印花税时,
After the implementation of the new accounting system, the tax basis for stamping the old “capital book” no longer applies. To this end, due to the State Administration of Taxation in [1994] 025 document states: from January 1, 1994 onwards, the “capital book” stamp duty tax basis from the original value of fixed assets and self-owned liquidity into “ Paid-in capital ”and“ capital reserve ”two total amount. In calculating this part of the stamp duty,