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问题
应征收印花税的有
释义
法律主观:
印花税的征收对象有,领受购销合同、加工承揽合同、建设工程承包合同或者具有合同性质的凭证;以及产权转移书据、营业账簿、许可证照等凭证的,单位或者个人。
法律客观:
《财政部对十三届全国人大二次会议第5079号建议的答复》第四条
印花税方面,对金融机构与小微企业签订的借款合同免征印花税;企业通过股权增发等方式进行直接融资,如果实收资本和资本公积合计金额相比已缴纳印花税合计金额增加的,自2018年5月2日起,对按万分之五税率贴花的资金账簿减半征收印花税。
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systematization of administrative regulations
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system for the use of police instruments by the people's police
system for the use of weapons by the people's police
system guaranteeing the human rights for the disabled
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更新时间:2026/2/15 23:47:28