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谁知道装饰合同印花税如何缴纳？

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谁知道装饰合同印花税如何缴纳？

浏览：29次 | 提问时间： 08-10 09:07

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3个答案

爱你是退路 08-10 09:07

”建安合同印花税税率为万分之三，*承揽合同印花税税率为万分之五。　　依据《*税务局关于印花税若干具体问题的规定》（（88）国税地字第025号）第一条规定由受托方提供原材料的*、定作合同，凡在合同中分别记载*费金额与原材料金额的应分别按“*承揽合同”、“购销合同”计税，两项税额相加数，即为合同应贴印花；合同中不划分*费金额与原材料金额的，应按全部金额，依照“*承揽合同”计税贴花。因此，对于包工包料的装饰装修合同，凡在合同中分别记载*费金额与原材料金额的应分别按“*承揽合同”、“购销合同”计税，两项税额相加数，为合同应贴印花；合同中不划分*费金额与原材料金额的，应按全部金额，依照“*承揽合同”计税贴花。

心彻底凉了 08-10 09:16

根据《中华*共和国印花税暂行条例》第八条规定：   同一凭证，由两方或者两方以上当事人签订并各执一份的，应当由各方就所执的一份各自全额贴花。由于，印花税暂行条例及其实施细则均没有明确纳税地点，只是规定应税合同由各方就所执的一份各自全额计算缴纳或贴花，因此，建筑安装工程合同的印花税既可以在合同签订地申报缴纳或贴花，也可以在机构所在地申报缴纳或贴花。   建筑安装工程承包合同：包括建筑、安装工程合同依照万分之三税率计算缴纳或贴花。

Madman精神病患者 08-10 09:24

装饰合同印花税属于正列举式税种，《中华*共和国印花税暂行条例》第二条下列凭证为应纳税凭证：           　　1．购销、*承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合*质的凭证；           　　2．产权转移书据；           　　3．营业帐簿；           　　4．权利、许可证照；           　　5．经财政部确定征税的其他凭证。           《中华*共和国印花税暂行条例施行细则》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。           据此，我们认为物业管理合同不应征收印花税。又《中华*共和国印花税暂行条例施行细则》第二十六条规定，纳税人对凭证不能确定是否应当纳税的，应及时携带凭证，到当地税务机关鉴别。纳税人同税务机关对凭证的性质发生争议的，应检附该凭证报请上一级税务机关核定。因此，建议贵公司携带凭证，到当地税务机关鉴别处理。

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