技术咨询合同是否缴纳印花税？

Group 1 - The article discusses whether fiscal subsidies are subject to value-added tax (VAT) and clarifies the conditions under which VAT should be calculated and paid [6][7]. - According to the announcement by the State Administration of Taxation, fiscal subsidies directly linked to the sale of goods, services, or other taxable activities are subject to VAT [7]. - For other types of fiscal subsidies that do not relate directly to taxable income, they are not considered taxable income for VAT purposes and thus are exempt from VAT [7][8].