建筑工程合同印花税税率是多少？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	建筑工程合同印花税税率是多少？
释义	法律分析：建筑工程的印花税率是万分之三，按照合同上面的金额乘以万分之三，如果印花税额不足1角的，是免印花税的，如果是一角以上的尾数则四舍五入。法律依据：《财政部关于发布〈中华人民共和国印花税暂行条例施行细则〉的通知》第七条税目税率表中的记载资金的账簿，是指载有固定资产原值和自有流动资金的总分类账簿，或者专门设置的记载固定资产原值和自有流动资金的账簿。
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