英語(yǔ)班0601全18講講義

1、專(zhuān)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(lèi)，一類(lèi)是印花稅，可能出現(xiàn)單獨(dú)的計(jì)算性題目。一類(lèi)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(chē)輛購(gòu)置稅，車(chē)船使用稅和契稅，這些小稅種通常不會(huì)單獨(dú)出題，而是放在其他題目中一起，而且出題的可能性相對(duì)是比較小的。這節(jié)課重點(diǎn)給大家講一下有可能單獨(dú)出題的印花稅。【二、專(zhuān)業(yè)詞匯及句型】15營(yíng)業(yè)賬簿Business account book16權(quán)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(yīng)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(bǔ)貼印花稅票Make up the tax st25訂立合同人Parties to the contract26應(yīng)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(chē)輛購(gòu)置稅Vehicle purchase tax6車(chē)船使用稅Tax on vehicles and ves7契稅Contract tax8執(zhí)行Execute9領(lǐng)受Receive10租賃Property leasing11貨物Commodity transporion12倉(cāng)庫(kù)保管Warehousing and safekeng13保險(xiǎn)Property insurance14轉(zhuǎn)移書(shū)據(jù)for transfer of property right一、中民印花稅暫行條例下列憑證為應(yīng)納稅憑證：The follo

4、wing categories ofs shall be taxables:租賃、貨物（一）購(gòu)銷(xiāo)、加工承攬、建設(shè)工程勘察設(shè)計(jì)、建筑安裝工程承包、倉(cāng)儲(chǔ)保管、借款、保險(xiǎn)、技術(shù)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(zhuǎn)移書(shū)據(jù)；s for transfer of property rights;（三）營(yíng)業(yè)賬??；Business account books;（四）權(quán)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(duì)無(wú)息、貼息合同免稅。erest free and

6、 discount loan contracts shall（三）對(duì)農(nóng)牧業(yè)保險(xiǎn)合同免稅。be exempt.Agriculture and animal husbandry insurance contracts shall be exempt.（四）對(duì)公租房經(jīng)營(yíng)管理建造管理公租房設(shè)計(jì)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(gòu)銷(xiāo)合同 Purchase and sales contracts包括供應(yīng)、預(yù)購(gòu)、結(jié)合及協(xié)作、補(bǔ)償、等合同 Including contracts for supply, advanced purchase , combined purchase and cooperative manufacturing, compensation trade, barter, etc.按購(gòu)銷(xiāo)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(cè)繪、測(cè)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(cāng)儲(chǔ)保管合同 Ware

9、housing and safekeng contracts包括倉(cāng)儲(chǔ)、保管合同 Including contracts for warehousing andsafekeng按倉(cāng)儲(chǔ)保管費(fèi)用1貼花 0.1% of thewarehousing and safekeng fee立合同人 Parties to the contract倉(cāng)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(nèi)河運(yùn)輸、公路和聯(lián)運(yùn)合同 Including contracts for civi

10、l aviation, railway transporion, maritimetransporion, inland waterways, road transport, jodelivery contracts按費(fèi)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(shè)工程勘察設(shè)計(jì)合同 Survey a

11、nd design contracts for engineering and construction projects包括勘察、設(shè)計(jì)合同 Including contracts for survey and design按收取費(fèi)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(jī)機(jī)動(dòng)車(chē)輛、機(jī)械、器具、設(shè)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(shù)合同 Technology contracts包括技術(shù)開(kāi)發(fā)、轉(zhuǎn)讓服務(wù)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(zhuǎn)移書(shū)據(jù) Property transfers包括 所 和 、商標(biāo)

14、權(quán)、專(zhuān)利權(quán)、專(zhuān)有技術(shù)使用權(quán)等轉(zhuǎn)移書(shū)據(jù)、土地使用權(quán)出讓合同、土地使用權(quán)轉(zhuǎn)讓合同、商品房銷(xiāo)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(xiǎn)合同 Property insurance contracts包括、責(zé)任、保證、信用等保險(xiǎn)合同 Including insurance contracts for property, duty, guarantee and credit undertakings, etc.按保險(xiǎn)費(fèi)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(jī)械的生產(chǎn)制造，2013 年發(fā)生以下業(yè)務(wù)：（1）簽訂鋼材采購(gòu)合同一份，采購(gòu)金

17、額 8 000 萬(wàn)元；簽訂以貨換貨合同一份，用庫(kù)存的 3 000萬(wàn)元 A 型鋼材換取對(duì)方相同金額的 B 型鋼材；簽訂銷(xiāo)售合同一份，銷(xiāo)售金額 15 000 萬(wàn)元。12.營(yíng)業(yè)賬簿 Business account books生產(chǎn)、經(jīng)營(yíng)用賬冊(cè) Account books used for production and business operations記載的賬簿，按實(shí)收資本和資 本公積的合計(jì)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(quán)利、證照s and licenses包括部門(mén)發(fā)給的房屋 證、工商、商標(biāo)證、專(zhuān)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(lǐng)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(wàn)元），受托提供輔助材料（金額 20 萬(wàn)元），受托方另收取加

20、工費(fèi) 50 萬(wàn)元；乙合同約定：由受托方提供主要材料（金額 200 萬(wàn)元）并收取加工費(fèi) 40 萬(wàn)元。（3）公司作為受托方簽訂技術(shù)開(kāi)發(fā)合同一份，合同約定：技術(shù)開(kāi)發(fā)金額共計(jì) 1 000 萬(wàn)元，其中研究開(kāi)發(fā)費(fèi)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(wàn)元，公司隨后又將其中的 100 萬(wàn)元業(yè)務(wù)分包給另一，并簽訂相關(guān)合同。公司新增實(shí)收資本 2 000 萬(wàn)元、資本公積 500 萬(wàn)元。公司啟用其他賬簿 10 本。（說(shuō)明：購(gòu)銷(xiāo)合同、加工承攬合同、技術(shù)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(yíng)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(hào)計(jì)算回答問(wèn)題，每問(wèn)需計(jì)算出合計(jì)數(shù)。公司 2013 年簽訂的購(gòu)銷(xiāo)合同應(yīng)繳納的印花稅。公司 2013 年簽訂的加工承攬合同應(yīng)繳納的印花稅。公司 2013 年簽訂的技術(shù)合同應(yīng)繳納的印花稅。公司 2013 年簽訂的建筑安裝工程承包合同應(yīng)繳納的印花稅。（5）公司 2013 年新增記載的營(yíng)業(yè)賬簿應(yīng)繳納的印花稅。（6）公司 2013 年啟用其他賬簿應(yīng)繳納的印花稅?！菊_】（1）公司 2013 年簽訂的購(gòu)銷(xiāo)合同應(yīng)繳納的印花稅（80003000215000）0.310