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场地租赁合同需要交印花税吗
释义
根据法律规定,场地租赁合同不在印花税征收范围内。《印花税暂行条例》规定,财产租赁合同包括租赁房屋、船舶、飞机、机动车辆、机械、器具、设备等。《印花税暂行条例施行细则》第十条规定,印花税只对税目税率表中列举的凭证盒经财政部确定征税的其他凭证征税。
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更新时间:2025/2/27 14:01:04