印花税按次申报所属期怎么填-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	印花税按次申报所属期怎么填
释义	法律分析：一般就是12月份。印花税的所属期的要求不是太严格。只要是发生在一个会计年度的印花税在所发生的会计年度缴纳就可以，没有太严格的规定。法律依据：《中华人民共和国印花税暂行条例》第七条应纳税凭证应当于书立或者领受时贴花。《中华人民共和国印花税暂行条例施行细则》第十四条条例第七条所说的书立或者领受时贴花，是指在合同的签订时、书据的立据时、账簿的启用时和证照的领受时贴花。如果合同在国外签订的，应在国内使用时贴花。
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