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问题
工程合同印花税怎么计算
释义
建筑工程承包合同印花税税率;
建筑工程的印花税率是万分之;
按照合同上面的金额乘以万分之;
如果印花税额不足1角的,是免印花税的,如果是一角以上的尾数则四舍五入。
【本文关联的相关法律依据】
《中华人民共和国印花税暂行条例》第三条纳税人根据应纳税凭证的性质,分别按比例税率或者按件定额计算应纳税额的应纳税额具体税率、税额的确定,依照本条例所附《印花税税目税率表》执行。应纳税额不足一角的,免纳印花税。应纳税额在一角以上的,其税额尾数不满五分的不计,满五分的按一角计算缴纳。
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更新时间:2026/3/2 1:57:53