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建筑安装工程印花税是什么意思

浏览：34次 | 提问时间： 07-30 09:45
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3个答案
你们的背叛让我撕心裂肺 07-30 09:46

股票术语印花税是对经济活动和经济交往中书立、领受具有法律效力的凭证的行为所征收的一种税。因采用在应税凭证上粘贴印花税票作为完税的标志而得名。印花税的纳税人包括在中国境内书立、领受规定的经济凭证的企业、行政单位、事业单位、*事单位、社会团体、其他单位、个体工商户和其他个人。建筑安装工程的印花税率是万分之三  按合同上面的金额乘以万分之三  如果印花税额不足1角的，免印花税  如果是一角以上的尾数四舍五入。

散漫 07-30 09:54

根据《中华*共和国印花税暂行条例》（国务院令第11号）附件《印花税税目税率表》规定：包括建筑、安装工程承包合同。立合同人按承包金额万分之三贴花。

回忆零碎 07-30 10:02

印花税  以经济活动中签立的各种合同、产权转移书据、营业帐簿、权利许可证照等应税凭证文件为对象所课征的税。印花税由纳税人按规定应税的比例和定额自行购买并粘贴印花税票，即完成纳税义务。  建筑安装工程合同按照合同金额的0.03%计算印花税。

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