近年来,私募股权投资、风险投资类企业发展迅猛,日渐成为资本市场的新宠,这类企业多以合伙制的组织形式进行注册登记,不少合伙制企业合伙人出资额动辄上亿元。对合伙企业出资额是否应按资金账簿项目缴纳印花税这个问题,逐渐引起广大纳税人和税务部门关注,征纳双方的认识有分歧,不同地方税务部门掌握也不一致。不少人认为,印花税应税范围采用正列举的方式,不在列举范围内的凭证不需要缴纳印花税,因此,合伙人出资额不通过“实收资本”与“资本公积”科目 In recent years, private equity and venture capital companies have developed rapidly and become the new darling of the capital market. Such enterprises are mostly registered in the form of partnership organizations. Many partner companies have a total investment of 100 million yuan. The issue of whether the contribution of the partnership should be paid in accordance with the capital account items gradually arouses the concern of the taxpayers and the tax authorities. There is disagreement on the two sides’ cognition, and the tax authorities in different places have different masters. Many people think that the scope of stamp duty taxation is just enumerated way, not listed within the scope of the certificate do not need to pay stamp duty, therefore, the partner does not pass the capital contribution “paid-in capital ” and “capital reserve ” subjects