欢迎扫描下方二维码关注： 立口图中仅现劲犹武 漫畫獨家 即使季度、年度内未发生应税行为,也必须进 行零申报。 问 企业之间未签订座封合同， 国前单、 要货 〔〔〔〕 需要缴纳印花税吗? 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）第二条第二项规定，企业之间书立的确定买卖关 系、明确买卖双方权利义务的订单、要货单等单据, 且未另外书立买卖合同的,应当按规定缴纳印花税。 也就是说,虽然没有签订买卖合 同，但是有明确买卖双方权利义务 的订单、要货单等单据,也需要按 照印花税税目缴纳印花税。 问 器打的合同上未列明金额的,需要缴纳印花 税吗? 00 根 据《 中 华 人 民 共 和 国 印 花 税 法 》 和 《国家税务总局关于实施〈中华人民共 和国印花税法〉等有关事项的公告》 (国家税务总局公告2022年第14号)有 关规定: 应税合同、产权转移书据未列明金额的 印花税的计税依据按照实际结算的金 =(0) 额确定。 计税依据按照前款规定仍不能确定的 SS 按照书立合同、产权转移书据时的市 场价格确定 依法应当执行政府定价或者政府指导价的 按照国家有关规定 ...

Core Viewpoint - The article discusses the tax exemption policies for small-scale taxpayers under the new regulations issued by the National Taxation Administration, emphasizing the conditions under which these taxpayers can benefit from VAT exemptions and the necessary compliance requirements [2][4][24]. Tax Exemption Policies - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan (or quarterly sales not exceeding 300,000 yuan) are exempt from VAT [2]. - If the monthly sales exceed 100,000 yuan but, after deducting the sales of real estate, do not exceed 100,000 yuan, the sales of goods, services, and intangible assets are exempt from VAT [2]. Compliance Reminders - Small-scale taxpayers applying the differential taxation policy must report their sales based on the amount after deductions to determine eligibility for VAT exemption [3]. - All sales income, including unbilled income, must be combined when filling out the VAT declaration to assess whether the exemption conditions are met [4]. - If a small-scale taxpayer issues a special VAT invoice but their total sales do not exceed 300,000 yuan for the quarter, they cannot enjoy the exemption and must declare VAT based on the applicable tax rate [5]. Special Cases - Small-scale taxpayers who issue red invoices can apply for a tax refund if their monthly sales do not exceed 100,000 yuan [8]. - Taxpayers transitioning from small-scale to general taxpayer status must complete their small-scale taxpayer declarations before filing as general taxpayers [9]. Additional Policies - The article also outlines the "Six Taxes and Two Fees" preferential policies for small-scale taxpayers, which include reductions in various taxes from January 1, 2023, to December 31, 2027 [17][19].