问题已解决
租賃土地用于農業(yè),需要交印花稅么?
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?租賃土地用于農業(yè)不需要交印花稅。
2024 10/05 10:42
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2024 10/05 10:43
這個依據(jù)文件麻煩發(fā)一下
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2024 10/05 10:45
?公司與村集體簽訂的《農村土地經(jīng)營權流轉合同》不屬于印花稅應稅范圍。?根據(jù)《印花稅暫行條例實施細則》的規(guī)定,印花稅只對稅目稅率表中列舉的憑證和經(jīng)財政部確定征稅的其他憑證征稅。在印花稅稅目稅率表中,并沒有列舉土地使用權租賃項目,因此土地租賃合同不屬于應稅憑證,無需貼花?
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