风险点一点“加工承揽合同”印花税的应税合同包括加工、定做、修缮、修理、印刷广告、测绘、测试合同。对于不同主体提供主要材料的不同情况,印花税的适用税目和计税方法是不同的。但在日常税务处理中,一些企业往往忽视这一细节,造成印花税计算错误。案例说一说2015年7月,某服装厂李会计在工作犯了难:该市某中学委托该服装厂加工校服,加工合同约定:布料由 A little risk point “contract processing contract ” stamp duty contract includes processing, custom, repair, repair, printing advertising, mapping, testing the contract. Different circumstances for different subjects to provide the main material, stamp duty tax and tax methods are different. However, in the routine tax treatment, some enterprises often neglect this detail and cause the stamp duty to be miscalculated. Case to talk about July 2015, a garment factory accounting Lee made a difficult job at work: the city commissioned by a middle school garment factory processing uniform, processing contract agreement: Fabric by