英語班0601全18講講義

1、專題四 印花稅等小稅種【考情分析】這一節(jié)的小稅種分為兩類，一類是印花稅，可能出現(xiàn)單獨的計算性題目。一類是除了印花稅以外的小稅種，包括稅，城鎮(zhèn)土地使用稅，耕地占用稅，車輛購置稅，車船使用稅和契稅，這些小稅種通常不會單獨出題，而是放在其他題目中一起，而且出題的可能性相對是比較小的。這節(jié)課重點給大家講一下有可能單獨出題的印花稅?！径I(yè)詞匯及句型】15營業(yè)賬簿Business account book16權利、證照s evidencing rights or licenses17比例稅率Flat tax rate18按件Fixed amount per19副本或者抄本Duplicates or c

2、opies20貼花Sting21粘貼在應納稅憑證上Affixed to the taxables22票面金額Face value23未貼或者少貼印花Failure to affix tax sts, or to affix an insufficient amount of tax sts24補貼印花稅票Make up the tax st25訂立合同人Parties to the contract26應稅文件Taxables27按期繳納Periodic payment method28鑒于he light of1印花稅Sttax/duty2稅Property tax3城鎮(zhèn)土地使用稅Tax o

3、n the use of urban land4耕地占用稅Farmland used tax5車輛購置稅Vehicle purchase tax6車船使用稅Tax on vehicles and ves7契稅Contract tax8執(zhí)行Execute9領受Receive10租賃Property leasing11貨物Commodity transporion12倉庫保管Warehousing and safekeng13保險Property insurance14轉移書據(jù)for transfer of property right一、中民印花稅暫行條例下列憑證為應納稅憑證：The follo

4、wing categories ofs shall be taxables:租賃、貨物（一）購銷、加工承攬、建設工程勘察設計、建筑安裝工程承包、倉儲保管、借款、保險、技術合同；Purchases and sales, the undertaking of prosing, survey and design of constructionengineering , contracting for construction projects, property leasing, commodity transport, warehousing, loans, property insurance

5、, technology contracts;（二）轉移書據(jù)；s for transfer of property rights;（三）營業(yè)賬薄；Business account books;（四）權利、證照；s evidencing rights or licenses;二、下列憑證免納印花稅The followings shall be exempt from sttax:（一）已繳納印花稅的憑證的副本或者抄本。Duplicates or copies ofs on which sttax has already been paid。（二）對無息、貼息合同免稅。erest free and

6、 discount loan contracts shall（三）對農牧業(yè)保險合同免稅。be exempt.Agriculture and animal husbandry insurance contracts shall be exempt.（四）對公租房經營管理建造管理公租房設計的印花稅予以免征。Sttax shall be exempted from the design of construction and administration of public rental housing by operation and management units of public rent

7、al houses.三、印花稅稅目稅率表StTax Schedule of Tax Items and Tax Rates印花稅稅目稅率表稅目 Tax Item范圍 Scope稅率 Tax RateTaxpayer1.購銷合同 Purchase and sales contracts包括供應、預購、結合及協(xié)作、補償、等合同 Including contracts for supply, advanced purchase , combined purchase and cooperative manufacturing, compensation trade, barter, etc.按購銷金

8、額0.3貼花0.03% of the value of the purchase or sale立合同人Parties to the contract2.加工承攬合同 Prosing contracts包括加工、定作、修繕、修理、印刷、 、測繪、測試等合同Including contracts for prosing, spel orders, repair, renovation, pring, advertising surveying,按加工或承攬收入 0.5貼花 Sting as 0.05% of thee立合同人Parties to the contract7.倉儲保管合同 Ware

9、housing and safekeng contracts包括倉儲、保管合同 Including contracts for warehousing andsafekeng按倉儲保管費用1貼花 0.1% of thewarehousing and safekeng fee立合同人 Parties to the contract倉單或棧單作為合同使用的，按合同貼花Where warehousing or safekeng6.貨物合同 Goods transporion contracts包括民用航空、鐵路、海上、內河運輸、公路和聯(lián)運合同 Including contracts for civi

10、l aviation, railway transporion, maritimetransporion, inland waterways, road transport, jodelivery contracts按費用 0.5貼花 0.05% of the transporion fees立合同人 Parties to the contract單據(jù)作為合同使用的，按合同貼花 Where thes are used as contracts,sting shall be made to thes as in the case of contracts3.建設工程勘察設計合同 Survey a

11、nd design contracts for engineering and construction projects包括勘察、設計合同 Including contracts for survey and design按收取費用0.5貼花0.05% ofreceipts立合同人Parties to the contract4.建筑安裝工程承包合同 Construction and installation project contracts包括建筑、安裝工程承包合同Including contracts for construction and installation undertak

12、ing按承包金額0.3貼花0.03% of the contracted amount立合同人Parties to the contract5.租賃合同 Property leasing contracts包括租賃房屋、船舶、飛機機動車輛、機械、器具、設備等合同Including contracts for leasing of buildings, ves, aircraft, motor vehicles, machinery, applianand other such equipment按租賃金額1貼花。稅額1元，按 1 元貼花0.1% of the lease amount. Les

13、sn 1 Yuan to be sted as 1 Yuan立合同人Parties to the contracttesting, etc.10.技術合同 Technology contracts包括技術開發(fā)、轉讓服務等合同Including contracts for technology development and transfer, consulting, service, etc按所載金額0.3貼花0.03% of the indicated amount立合同人Parties to the contract11.轉移書據(jù) Property transfers包括 所 和 、商標

14、權、專利權、專有技術使用權等轉移書據(jù)、土地使用權出讓合同、土地使用權轉讓合同、商品房銷售合同Including transfers for property按所載金額0.5貼花0.05% of the amount indicated立據(jù)人Parties executing thes9.保險合同 Property insurance contracts包括、責任、保證、信用等保險合同 Including insurance contracts for property, duty, guarantee and credit undertakings, etc.按保險費收入 1貼花 0.1% o

15、f theamount insured立合同人 Parties to the contract單據(jù)作為合同使用的，按合同貼花 Ifsused as contracts,sting shall be made to thes as in the case of contractsreceipts are used as contracts,sting shall be made to thes as in the case of contracts8.借款合同 Contracts for loan及其他金融組織和借款人（不包括同業(yè)拆借）所簽訂的借款合同 Including contracts f

16、or loan entered by bs and other finanlanizations and borrowers excepterbloan agreements按借款金額 0.05貼花 0.005% of the loan amount立合同人 Parties to the contract單據(jù)作為合同使用的，按合同貼花 Ifsused as contracts,sting shall be made to thes as in the case of contracts【例題 1】某公司主要從事建筑工程機械的生產制造，2013 年發(fā)生以下業(yè)務：（1）簽訂鋼材采購合同一份，采購金

17、額 8 000 萬元；簽訂以貨換貨合同一份，用庫存的 3 000萬元 A 型鋼材換取對方相同金額的 B 型鋼材；簽訂銷售合同一份，銷售金額 15 000 萬元。12.營業(yè)賬簿 Business account books生產、經營用賬冊 Account books used for production and business operations記載的賬簿，按實收資本和資 本公積的合計金 額 0.5貼花。其他賬簿按件貼花5元Accounting books for recording funds:0.05% of the total amount of the paidin capital

18、 and capital reserves; other account books:5 Yuan for each立賬簿人Entities setting up the account books13.權利、證照s and licenses包括部門發(fā)給的房屋 證、工商、商標證、專利證、土地使用證Includingsof title for buildings, business licenses for industry and commerce,s for registration of trademarks,s of patents, and land uses按件貼花 5 元5 Yua

19、n per領受人Receivers of the sownership and copyrights, trademark rights, patents, the right to the use of proprietary technology, land use right sale contract, land use right transfer contract, commodity housing sale contract（2）公司作為受托方簽訂甲、乙兩份加工承攬合同，甲合同約定：由委托方提供主要材料（金額 300 萬元），受托提供輔助材料（金額 20 萬元），受托方另收取加

20、工費 50 萬元；乙合同約定：由受托方提供主要材料（金額 200 萬元）并收取加工費 40 萬元。（3）公司作為受托方簽訂技術開發(fā)合同一份，合同約定：技術開發(fā)金額共計 1 000 萬元，其中研究開發(fā)費用與金額之比為 3:1。公司作為承包方簽訂建筑安裝工程承包合同一份，承包金額 300 萬元，公司隨后又將其中的 100 萬元業(yè)務分包給另一，并簽訂相關合同。公司新增實收資本 2 000 萬元、資本公積 500 萬元。公司啟用其他賬簿 10 本。（說明：購銷合同、加工承攬合同、技術合同、建筑安裝工程承包合同的印花稅稅率分別為 0.3、 0.5、0.3、0.3；營業(yè)賬簿的印花稅率分為 0.5和每件 5 元兩種）要求：根據(jù)上述資料，按照下列序號計算回答問題，每問需計算出合計數(shù)。公司 2013 年簽訂的購銷合同應繳納的印花稅。公司 2013 年簽訂的加工承攬合同應繳納的印花稅。公司 2013 年簽訂的技術合同應繳納的印花稅。公司 2013 年簽訂的建筑安裝工程承包合同應繳納的印花稅。（5）公司 2013 年新增記載的營業(yè)賬簿應繳納的印花稅。（6）公司 2013 年啟用其他賬簿應繳納的印花稅?！菊_】（1）公司 2013 年簽訂的購銷合同應繳納的印花稅（80003000215000）0.310