建筑工程合同印花税税率-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	建筑工程合同印花税税率
释义	法律分析：建筑安装工程承包合同，包括建筑、安装工程承包合同，按承包金额万分之三贴花法律依据：《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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