中国银行怀业税收简介.pptVIP

6.1 基本法规 Laws and Regulations 《中华人民共和国印花税暂行条例》, 1988年8月6日国务院发布, 自1988年10月1日起施行。 Provisional Regulations of the PRC on Stamp Tax, promulgated by the State Council on 6th Aug.,1988 and effective as of 1st Oct.,1988. 6.2 纳税人 Taxpayers 印花税的纳税人包括在中国境内书立、领受规定的经济凭证的单位和个人。 Any enterprises and individuals who execute or receive specified economic documents in China. 6.3 税目、税率（税额标准）Taxable items and tax rates (Tax per unit) 借款合同税率为0.05‰；记载资金的账簿税率为0.5‰，其他账簿每件贴花5元。 Loan contracts，0.05‰；Capital recording dovuments,0.5‰, other accounting documents, 5 Yuan per piece. 6.4 计税方法 Computation （1）应纳税额＝应纳税凭证记