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借款合同印花税率 -法律知识
释义
法律分析:
纳税人根据应纳税凭证的性质,分别按比例税率或者按件定额计算应纳税额,具体按《印花税税目税率表》执行。借款合同印花税率为万分之零点五。
法律依据:
《中华人民共和国印花税暂行条例》 第二条 下列凭证为应纳税凭证:(一)购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证;(二)产权转移书据;(三)营业账簿;(四)权利、许可证照;(五)经财政部确定征税的其他凭证。
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更新时间:2025/12/11 17:59:22