当前位置:财税问题 >
實(shí)務(wù)
问题已解决
印花稅是購(gòu)進(jìn)和銷(xiāo)售都要繳納嗎,都是不含稅金額嗎



你好,印花稅是購(gòu)進(jìn)和銷(xiāo)售都要繳納(是按含稅金額計(jì)算的)
2024 04/18 10:01

84784968 

2024 04/18 10:02
不是按合同,如果合同里印花稅單獨(dú)標(biāo)注的話,就按不含稅金額嗎

鄒老師 

2024 04/18 10:03
你好,如果合同單獨(dú)標(biāo)準(zhǔn)了不含稅金額和稅額的,就是按不含稅金額計(jì)算?

84784968 

2024 04/18 10:03
哦,印花稅少交稅務(wù)局能查出來(lái)嗎

鄒老師 

2024 04/18 10:04
你好,如果要查,當(dāng)然是可以查出來(lái)的

84784968 

2024 04/18 10:05
主要是銷(xiāo)售的都是零售,沒(méi)有合同,我都是按不含稅金額計(jì)提繳納的,這個(gè)問(wèn)題大不

鄒老師 

2024 04/18 10:08
你好,屬于計(jì)稅依據(jù)錯(cuò)誤(印花稅不需要計(jì)提,實(shí)際繳納的時(shí)候計(jì)入稅金及附加科目核算就是了)

84784968 

2024 04/18 10:13
不計(jì)提嗎?,屬于當(dāng)期的費(fèi)用不用計(jì)提嗎

鄒老師 

2024 04/18 10:13
你好,印花稅的賬務(wù)處理比較特殊,是不需要計(jì)提的
