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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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people's congress at the next higher level
people's congress at the provincial level
people's congress of the higher level
people's council
people's court
Peoples Court
people's court at the basic level
people's court at the corresponding level
people's court at the county level
people's court at the domicile of the defendant
people's court at the locality of a crime
people's court at the next higher level
people's court at the original domicile of the defendant
people's court at the place of a constituency
people's court at the place of the authorizing party
people's court at the place of the licensee
people's court at the place of the procurated party
people's court at the place where the licensor is situated
people's court at the place where the plaintiff's domicile is situated
people's court at the place where the plaintiff's residence is situated
people's court at the place where the principal crime was perpetrated
people's court at the place where transport was commenced
people's court at the provincial level
people's court below
people's court of first instance
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更新时间:2026/2/10 4:47:39