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短期借款要交印花税吗
释义
法律分析:根据《印花税暂行条例》规定,银行与其他金融组织和借款人所签订的借款合同需要缴纳印花税,和非金融性质的企业或个人签订的借款合同不需要缴纳印花税。
法律依据:《印花税暂行条例实施细则》第十条 印花税只对税目税率表中列举的凭证和经财政部确定征税的其他凭证征税。因此印花税的征收范围采用列举的方式,没有列举的合同或具有合同性质的凭证。
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system of self-governing person
system of separate accounts of funds
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system of socialist laws
system of sole-judge proceedings
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system of statistical report
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system of taking turns
system of tax division between central and local governments
system of the board of directors
system of the congress of staff and workers
system of the court of second instance being the final instance
system of the economic responsibilities of enterprise
system of the economic responsibilities within an enterprise
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更新时间:2025/12/25 20:52:31