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股票印花税怎么收取?
释义
法律分析: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。
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。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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competent administrative department for personnel
competent administrative department for physical culture and sports
competent administrative department for planning
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competent administrative department for railroads
competent administrative department for raw and semifinished materials industries
competent administrative department for realty management
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competent administrative department for telecommunications
competent administrative department for textile and other light industries
competent administrative department for the auto industry
competent administrative department for the chemical industry
competent administrative department for the coal industry
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competent administrative department for the iron and steel industry
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更新时间:2026/1/23 4:30:49