论文部分内容阅读
为进一步方便纳税人,简化印花税贴花手续,经研究决定,将《中华人民共和国印花税暂行条例施行细则》第二十二条“同一种类应纳税凭证,需频繁贴花的,应向当地税务机关申请按期汇总缴纳印花税。税务机关对核准汇总缴纳印花税的单位,应发给汇缴许可证。汇总缴纳的期限限额由当地税务机关确定,但最长期限不得超过一个月”的规定,修改为“同一种类应纳税凭证,需频繁贴花的,纳税人可以根据实际情况自行决定是否采用按期汇总缴纳印花税的方式。汇总缴纳的期限为一个月。采
In order to further facilitate the taxpayers and simplify the formalities for decal stamping, the study decided that Article 22 of the Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Stamp Duty should be submitted to the local tax authorities on schedule The tax authorities shall issue a remittance permit to the unit that approves the compilation and payment of the stamp duty, and the deadline set by the tax authorities shall be determined by the local tax authorities, but the maximum period shall not exceed one month, “and amend” the same type Tax payable vouchers need to be decal frequently, the taxpayer can decide according to the actual situation whether to adopt the method of collecting stamp duty on time.