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问题
印花税是按开票金额吗
释义
对的,印花税是按开票金额算。
法律依据:《中华人民共和国印花税暂行条例(2011修订) 》
第三条 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。具体税率、税额的确定,依照本条例所附《印花税税目税率表》执行。
应纳税额不足1角的,免纳印花税。
应纳税额在1角以上的,其税额尾数不满5分的不计,满5分的按1角计算缴纳。
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