工程合同印花税税率 -税率-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	工程合同印花税税率 -税率
释义	法律分析：建筑工程承包合同印花税税率；建筑工程的印花税率是万分之；按照合同上面的金额乘以万分之；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：《中华人民共和国印花税暂行条例》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的应纳税额具体税率、税额的确定，依照本条例所附《印花税税目税率表》执行。应纳税额不足一角的，免纳印花税。应纳税额在一角以上的，其税额尾数不满五分的不计，满五分的按一角计算缴纳。
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