购销合同印花税计税依据是什么-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	购销合同印花税计税依据是什么
释义	1、如果购销合同中只有不含税金额，以不含税金额作为印花税的计税依据；2、如果购销合同中既有不含税金额又有增值税金额，且分别记载的，以不含税金额作为印花税的计税依据；3、如果购销合同所载金额中包含增值税金额，但未分别记载的，以合同所载金额（即含税金额）作为印花税的计税依据。法律依据《印花税暂行条例》第三条、第五条
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