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第一章通则第一条本细则依据印花税暂行条例(以下简称条例)第二十五条的规定制定之。第二条应贴印花的凭证,不论任何形式或名称,均应依其性质,按照税率税额表所列目别贴花;不能确定凭证性质者,应请当地税务机关鉴别;当地税务机关不能确定时,应检附原凭证报请上级核定之。第三条售货人销售货物时,应开立发货票?并将副本或存根保存
Chapter I General Provisions Article 1 These Detailed Rules are formulated in accordance with the provisions of Article 25 of the Provisional Regulations on Stamp Duty (the “Regulations”). Article 2 The vouchers to be printed shall, irrespective of their form or name, be apportioned according to the categories listed in the tax rate tax scale according to their nature. Where the nature of the vouchers can not be determined, they shall be referred to the local tax authorities for identification; if the local tax authorities can not determine , Should be attached to the original voucher to report higher level approved. Article 3 When a salesperson sells goods, he / she should open an invoice and keep a copy or stub