欢迎扫描下方二维码关注： 答：不是。 《中华人民共和国印花税法》所附《印花税税目税率表》中列明的合同为印花税的应税合同。 《中华人民共和国印花税法》中列举的应税合同包括：借款合同、融资租赁合同、买卖合同、承揽合同、建设工程合同、运输 合同、技术合同、租赁合同、保管合同、仓储合同、财产保险合同。 2.合同必须要贴上印花税票才算实际缴纳了印花税吗？ 你知道吗？印花税这个看似常见的税种，在税务处理时却暗藏玄机，有不少容易出错的"陷阱"。稍不留意，就可能陷入 税务处理的误区。那么，这些易错点究竟是什么呢？今天就跟着小编来一探究竟！ 1.所有合同都需要缴纳印花税吗？ 4.签订后取消交易的合同，可以退印花税吗？ 答：不可以。 根据《财政部 税务总局关于印花税若干事项政策执行口径的公告》（财政部 税务总局公告2022年第22号）第三条 规定， 未履行的应税合同、产权转移书据，已缴纳的印花税不予退还及抵缴税款。 5.纳税人当期未发生实际业务，需要申报印花税吗？ 答：不是。 根据《中华人民共和国印花税法》第十七条规定，印花税可以采用粘贴印花税票或者由税务机关依法开具其他完税 凭证的方式缴纳。 3.签订的合同上没有具体金额，需要 ...

欢迎扫描下方二维码关注： 依 据 误区二 合同必须要贴上印花税票才算实际缴纳了印花税 印花税作为税收体系的重要组成部分，其纳税要求具有明确的法律规定。然而， 实际操作中，许多纳税人因对政策理解不深，陷入各种误区。为帮助大家避开这些 "坑"，我们整理了印花税常见的6大误区，一起来看看吧。 误区一 所有合同都需要缴纳印花税 纠正 《中华人民共和国印花税法》所附《印花税税目税率表》中列明的合同为印花税的 应税合同。 《中华人民共和国印花税法》中列举的应税合同：借款合同、融资租赁合同、买卖合 同、承揽合同、建设工程合同、运输合同、技术合同、租赁合同、保管合同、仓储合 同、财产保险合同。 政 策 《中华人民共和国印花税法》所附《印花税税目税率表》 纠正 依 据 误区四 未履行的应税合同可以退税 纠正 未履行的应税合同、产权转移书据，已缴纳的印花税不予退还及抵缴税款。因合同 无效、撤销或协商解除等情形未履行的，已缴税款不予退还。 政 策 依 据 《财政部 税务总局关于印花税若干事项政策执行口径的公 告》(财政部 税务总局公告2022年第2 2号)第三条第七项 误区五 营业账簿缴纳印花税之后，往后每年仍然都需要缴 纳印花税 ...

欢迎扫描下方二维码关注： 第719期 个人销售和购买二手车，涉及哪些税费种？ 答： 一、 如果是个人销售二手车，涉及的税费种情况如下： （一）增值税 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 根据《中华人民共和国增值税暂行条例》第十五条规定，" 销售自己使用过的物品免征增值税 。" 根据《 中华人民共和国增值税暂行条例实施细则 》第三十五条进一步明确，"条例第十五条 所称自己使用过的物品，是指其他个 自己使用过的物品 。" 个人销售二手车取得的所得， 属于 财产转让所得 。 因此，根据 《中华人民共和国个人所得税法》及其实施条例， " 财产转让所得以转让财产的收入额减除财产原值和合理费用后的 额，为应纳税所得额，适用税率为 20%。 " 因此，如果财产转让收入额 小于 财产原值和合理费用之和，应纳税所得额为 0，则 不需要缴纳 个人所得税；财产转让收入额 大 财产原值和合理费用之和，则 需要缴纳 个人所得税。 （三）印花税 根据《中华人民共和国印花税法》（中华人民共和国主席令第八十九号）所附《印花税税目税率表》买卖合同税目备注栏次 定："指动产买卖合同（不 ...

坝以木IN1丁目1江 □ // 【 灯 // 【 /// ///////// 务总局公告2022年第22号）第三条 第七款 欢迎扫描下方二维码关注： ▲戳蓝色字关注蓝色柳林财税室 《中华人民共和国印花税法》自2022年7月1日正式施行，对印花税征收管理和纳税服务等事项作出明确规定。实务中，部分纳税人尚未准确 把握政策实操细节，日常申报中容易存在一些涉税风险点。小编为大家梳理了印花税政策理解中的常见易错点，帮助纳税人厘清常见误区、防范 涉税风险。 今天我们来看： 签订合同时存在哪些常见误区？ 政策依据 / 《中华人民共和国印花税法》第六条 误区二 合同所列的金额与实际结算金额 不一致，按照实际结算金额缴纳 印花税。 <<< 纠 正 ▶▶ 不变更合同所列金额的: 以所列金额为计税依据缴纳 H 印花税。 ▶▶ 变更合同所列金额的: 以变更后的所列金额为计税 ( 依据缴纳印花税。 政策依据 // 《财政部 税务总局关于印花税若干事 项政策执行口径的公告》（财政部 税 务总局公告2022年第22号）第三条 第二款 误区三 签订的合同未履行,已缴纳的印 花税可以退还。 <<< s 未履行的应税合同、产权转移书据 已缴纳的 ...

Core Viewpoint - The article discusses various tax regulations and legal principles in China, emphasizing the importance of compliance for businesses and individuals in their tax obligations and civil activities [2][3]. Tax Regulations - Businesses must register for tax within 30 days of obtaining their business license, and tax authorities are required to process this registration on the same day it is received [2]. - Taxpayers are required to open basic deposit accounts in banks and report all account numbers to tax authorities [2]. - The issuance of invoices must adhere to specific regulations, including accurate representation of business activities and proper documentation [2]. Civil Law Principles - Parents have a legal obligation to support, educate, and protect their minor children [3]. - Taxpayers can deduct educational expenses for their children, with a maximum of 2000 yuan per month per child for full-time education, applicable to various educational levels [3]. - Contracts are considered valid once signed by both parties, and obligations may be enforced even if the contract is not in written form under certain conditions [3]. Additional Information - The article includes promotional content for a legal awareness campaign related to the Civil Code [5]. - It clarifies that the platform providing this information is for educational purposes and not an official tax advisory service [7].

Core Viewpoint - The article outlines the tax regulations and incentives for individuals renting out residential properties in China, highlighting various tax types and their applicable rates, as well as temporary reductions in certain taxes from 2022 to 2027 [4][5][12]. Tax Regulations Summary - **Value-Added Tax (VAT)**: Individuals renting out residential properties are subject to a reduced VAT rate of 1.5% instead of the standard 5%. If the monthly rental income does not exceed 100,000 yuan, they can issue a regular invoice to be exempt from VAT [4]. - **Additional Taxes**: The urban maintenance and construction tax, education fee surcharge, and local education surcharge are levied at 7%, 3%, and 2% respectively on the actual VAT paid. From January 1, 2022, to December 31, 2027, these taxes are halved for individuals renting out properties [5]. - **Individual Income Tax**: Since January 1, 2001, the income from renting residential properties at market prices is taxed at a reduced rate of 10%. Deductions allowed before calculating the income tax include taxes paid during the rental process, rent paid to the landlord, repair costs, and other deductible expenses as per tax law [6][7][8][9][10]. - **Stamp Duty**: There is no stamp duty on rental contracts for individuals renting or leasing residential properties [11]. - **Urban Land Use Tax**: Individuals renting out residential properties are exempt from urban land use tax [12]. - **Property Tax**: A property tax of 4% is applied to individuals renting out residential properties, with a temporary reduction of this tax by half from January 1, 2022, to December 31, 2027 [12].

欢迎扫描下方二维码关注： 、企业所得税 政策依据:《中华人民共和国增值税暂行条例实 施细则》 消费税 折算方式 纳税人销售的应税消费品,以人民币以外的货币 结算销售额的, 其销售额的 人民币折合率 ロ 谁 以 择 销售额发生的当天 A 昆而汇率 或者当月1日的 m南省 纳税人应在事先确定采用何种折合率, 确定 后1年内不得变更。 政策依据:《中华人民共和国消费税暂行条例实 施细则》 企业所得以人民币以外的货币计算的,预缴企业所得 税时,应当按照月度或者季度最后一日的人民币汇率 中间价,折合成人民币计算应纳税所得额。年度终了 汇算清缴时，对已经按照月度或者季度预缴税款的， 不再重新折合计算,只就该纳税年度内未缴纳企业所 得税的部分,按照纳税年度最后一日的人民币汇率中 间价,折合成人民币计算应纳税所得额。 ok = For = 菲律师人民 预约微信业 F-F-B的人 市计算 所得 导航 逐步间价 们合面人早 70 :: 20 : 2 i = = = = 市计算 后一日的人民币 汇算清缴 汇率面前价 经税务机关检查确认，企业少计或者多计前款规 定的所得的,应当按照检查确认补税或者退税时 的上一个月最后一日的人民币汇 ...

欢迎扫描下方二维码关注： 1.12366热点问题解答(一)——高新技术企业购置设备器具企业所得税税前如何扣除 4. 12366热点 问题解答(四) ——如何使用"简易注销预先提示服务" 5 12366热点问题解答(五) ——增值税一般纳税人报表相关问题 您好，请问企业所得税税前不能扣除项目都有那些？银行罚息可 以税前扣除吗？ 答： 根据《中华人民共和国企业所得税法》第十条规定：在计算应纳 税所得额时，下列支出不得扣除： （一）向投资者支付的股息、红利等权益性投资收益款项； （二）企业所得税税款； （三）税收滞纳金； （四）罚金、罚款和被没收财务的损失； （五）本法第九条规定以外的捐赠支出； （六）赞助支出； （七）未经核定的准备金支出； （八）与取得收入无关的其他支出。 根据《中华人民共和国企业所得税法》第八条规定:"企业实际发生的 与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支 出，准予在计算应纳税所得额时扣除。" 银行罚息属于纳税人按照经济合 同规定支付的违约金，不属于行政罚款范围，所以可以税前扣除。 您好，我公司2024年度实际发生的部分成本费用，未能及时取得 有效凭证，在企业所得税汇 ...

Core Viewpoint - The article provides a comprehensive guide on tax obligations related to company capital reduction, including personal income tax, corporate income tax, and stamp duty, clarifying when taxes are applicable and how to calculate them. Group 1: Company Capital Reduction and Tax Obligations - Capital reduction primarily involves decreasing registered capital. If there are no retained earnings involved and no actual funds are returned to shareholders, typically no tax is due [2][3] - If the capital reduction involves actual paid-in capital exceeding the original amount, personal income tax must be paid by individual shareholders [3][4] - Individual shareholders must pay personal income tax on various forms of income received from the investment, including capital recovery, compensation, and penalties, calculated as capital gains [4][23] Group 2: Personal Income Tax Scenarios - In cases where the recovery amount is lower than the investment cost without valid justification, tax authorities may assess the transfer income for tax purposes [4][5] - If all individual shareholders proportionally reduce their capital and the reduction does not exceed the difference between subscribed and paid-in capital, and no cash or other benefits are received, no personal income tax is required [5][6] Group 3: Corporate Income Tax Handling - For corporate shareholders, if the recovery amount exceeds the initial investment, the portion equivalent to the initial investment is recognized as capital recovery, while the portion equivalent to retained earnings is treated as dividend income, which is exempt from corporate income tax [7][9] - The remaining amount is recognized as investment asset transfer income, which is subject to corporate income tax [7][9] Group 4: Stamp Duty on Capital Reduction - The taxable basis for stamp duty on business books is the total amount of paid-in capital and capital reserves recorded in the books. If the recorded amounts increase, the tax is calculated based on the increase [9][10] Group 5: Legal Framework and Policy References - The article references several legal documents and announcements from the State Administration of Taxation that outline the tax treatment of capital reduction and related transactions [10][12][23] Group 6: Accounting Treatment of Capital Reduction - The new Company Law mandates full payment of registered capital within five years of establishment, which may lead to necessary capital reductions for companies that previously set excessively high registered capital [11][12] - The accounting treatment for capital reduction involves preparing balance sheets and notifying creditors, with specific timelines for compliance [13][14] Group 7: Tax Implications of Loss Compensation - If capital reduction is used to compensate for losses, the amount returned to shareholders is treated as a donation to the company, which may generate taxable income for the company [25][27] - The tax treatment of losses and capital reductions must be carefully managed to ensure compliance with tax regulations [29][31] Group 8: Comparison of Tax Treatment in Different Scenarios - The article compares the tax implications of capital reduction, withdrawal of investment, and liquidation, highlighting differences in how retained earnings and capital recovery are treated for tax purposes [35][36]