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小规模需要交印花税吗
释义
印花税与小规模纳税人还是一般纳税人没有直接联系,只要是领受本条例所列举凭证的单位和个人,都是印花税的纳税义务人。
法律依据:《中华人民共和国印花税暂行条例》
第一条 在中华人民共和国境内书立、领受本条例所列举凭证的单位和个人,都是印花税的纳税义务人(以下简称纳税人),应当按照本条例规定缴纳印花税。
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