需缴纳印花税的合同有哪些?各种税率是多少?

2025-02-06 15:03:53
推荐回答(3个)
回答1:

1、财产租赁合同 1‰ 5、货物运输合同 0.5‰
2、仓储保管合同 1‰ 6、产权转移书据 0.5‰
3、加工承揽合同 0.5‰ 7、营业帐簿中记载资金的帐簿 0.5‰
4、建设工程勘察设计合同 0.5‰ 8、购销合同 0.3‰
9、建筑安装工程承包合同 0.3‰ 10、技术合同 0.3‰
11、借款合同 0.05‰ 12、权利许可证照 五元
13、营业帐簿中的其他帐簿 五元

回答2:

税目 计税依据 税率 税目 计税依据 税率
股票转让书据 成交价 1‰ 购销合同 购销金额 3‰0
财产租赁合同 租金 建筑安装
工程合同 工程承包金额
仓储保管合同 仓储保管费
财产保险合同 保险费 技术合同 合同所载金额
加工承揽合同 加工费 5‰0
建设工程勘察设计合同 收取费用 借款合同 借款金额 0.5‰0
货物运输合同 运费 其他营业帐簿 按件计税 每件5元
产权转移书据 转让金额 权利许可证照
资金帐簿 实收资本
+资本公积

回答3:

网上查询《中华人民共和国印花税暂行条例》

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