旅客运输服务能否抵扣进项 既要看身份还要看用途

Group 1 - The article discusses the obligation to pay stamp duty when there is no formal sales contract between parties, emphasizing that documents like orders and requisition forms should be treated as taxable documents [10] - It clarifies that if the amount listed in a taxable document differs from the actual settlement amount, the tax basis should be determined based on the listed amount unless it is changed, in which case the new amount will be the basis for taxation [13][15] - The article outlines that when transferring equity, the tax basis for stamp duty is determined by the amount stated in the property transfer document, excluding any unpaid capital contributions [16] Group 2 - It explains how to calculate the tax basis when the taxable document is in a foreign currency, stating that it should be converted to RMB based on the exchange rate on the date the document is issued [16] - The article addresses common issues related to the calculation of stamp duty, particularly in cases of errors in the VAT amount listed on taxable documents, which may affect the tax basis [15]