12366热点问题解答——印花税热点问题
http://file.tax100.com/o/202402/04/465_1707026500689.jpg?width=720&size=67505http://file.tax100.com/o/202402/04/528_1707026500934.png?width=193&size=7576
http://file.tax100.com/o/202402/04/566_1707026501035.png?width=604&size=3619
营业账簿印花税计税依据是什么？
http://file.tax100.com/o/202402/04/372_1707026501154.png?width=571&size=1369
答：应税营业账簿的计税依据，为账簿记载的实收资本（股本）、资本公积合计金额。
http://file.tax100.com/o/202402/04/954_1707026501275.png?width=244&size=17050
http://file.tax100.com/o/202402/04/133_1707026501410.png?width=604&size=3619
营业账簿印花税税率是多少？
http://file.tax100.com/o/202402/04/409_1707026501641.png?width=571&size=1369
答：营业账簿，税率为实收资本（股本）、资本公积合计金额的万分之二点五。
http://file.tax100.com/o/202402/04/802_1707026501804.png?width=251&size=16776
http://file.tax100.com/o/202402/04/384_1707026501933.png?width=604&size=3619
增值税小规模纳税人可以减半征收营业账簿印花税吗？
http://file.tax100.com/o/202402/04/279_1707026502034.png?width=571&size=1369
答：可以。
页:
[1]