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印花税怎么核定征收
释义
法律分析:1、印花税管理要坚持依法治税的方针,按照法定的权限和程序,严格执行有关法律法规和税收政策,坚决维护税法的权威性和严肃性,切实保护纳税人的合法权益。2、纳税人应当如实提供,并妥善保管应当缴纳印花税的凭证,等有关纳税资料,统一设立、登记、保管《应缴印花税凭证登记簿》,并及时办理,准确、完整地记录应纳税凭证的开立和受理情况。
法律依据:《中华人民共和国印花税法》 第八条 印花税的应纳税额按照计税依据乘以适用税率计算。
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更新时间:2026/4/4 4:11:38