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问题
花卉租赁合同是否缴纳印花税?
释义
法律分析:
不需要,在印花税税目表的“财产租赁合同”税目中并没有列举花卉租赁合同项目,因此花卉租赁合同不属于应税凭证,无需贴花。
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。
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更新时间:2025/4/3 12:41:10