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问题	印花税资金账簿减免政策
释义	法律分析：从5月1日起，对纳税人设立的资金账簿按实收资本和资本公积金合计金额征收的印花税减半，对按件征收的其他账簿免征印花税。法律依据：《中华人民共和国印花税暂行条例》第二条下列凭证为应纳税凭证：（一）购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证；（二）产权转移书据；（三）营业帐簿；（四）权利、许可证照；（五）经财政部确定征税的其他凭证。
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