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劳务公司印花税计税基础
释义
法律主观:
没有的,正常来讲 建筑工程分包合同 在建筑工程施工过程中的 劳务分包合同 需要按建筑 工程承包合同 缴纳万分之三的印花税。但是其他单纯介绍人力的劳务合同,不属印花税征收范围,是不征印花税的。
法律客观:
《公司法》第十四条 公司可以设立分公司。设立分公司,应当向公司登记机关申请登记,领取营业执照。分公司不具有法人资格,其民事责任由公司承担。公司可以设立子公司,子公司具有法人资格,依法独立承担民事责任。
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更新时间:2026/6/24 7:20:38