印花税手册(XXXX年版)VIP专享VIP免费

印花税查询手册第一章纳税主体...................................................................................................6第一节基本规定..........................................................................................................6一、条例的规定...........................................................................................................................6二、细则的解释...........................................................................................................................6三、产权转移书据的纳税义务人（财税字[1988]第255号）...................................................6四、运输合同纳税义务人（国税发〔1990〕173号）..............................................................6五、代签计划物质订货合同（国税函发〔1991〕1415号）....................................................7六、从1994年起，外资企业缴纳印花税（国税发【1994】第095号）................................7七、铁路货运业务印花税纳税人（国税发【2006】第101号）.............................................7八、境外公司不是印花税纳税人（桂地税字〔2007〕513号）..............................................8第三章税目和税率...............................................................................................8第一节税目..................................................................................................................8一、基本规定...............................................................................................................................8二、具体税目的规定...................................................................................................................9（一）建筑工程承包合同.......................................................................................................91、细则的规定....................................................................................................................9（二）具有合同性质的凭证...................................................................................................91、细则的规定....................................................................................................................9（三）产权转移书据...............................................................................................................91、细则的规定....................................................................................................................92、产权转移书据的范围（国税发〔1991〕155号）......................................................93、股权转让合同属于产权转移书据（国税发〔1991〕155号）.................................104、土地使用权出让、转让书据（国税发〔1991〕155号）（财税【2006】第162号）....................................................................................................................................105、商品房销售合同（财税【2006】第162号）...........................................................10（四）营业账簿.....................................................................................................................101、细则的规定..................................................................................................................102、设置在部门、车间的明细分类账（国税地字[1988]第25号）...............................113、会计核算以表代帐的贴花（国税地字[1988]第25号）...........................