问题已解决
分公司需要交账簿的印花税吗
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你好,现在是其他账簿免征。包括总账和明细账账薄,现在是免征印花税。
只需要根据实收资本+资本公积申报资金账簿印花税
2019 01/08 13:44
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2019 01/08 13:45
我看都是免一半
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2019 01/08 13:46
减征50%
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2019 01/08 13:52
自2018年5月1日起,对按万分之五税率贴花的资金账簿减半征收印花税,对按件贴花五元的其他账簿免征印花税。也就是说,从5月1日开始记载资金的账簿,按实收资本和资本公积合计金额由0.5‰贴花降为0.25‰;其他账簿由原来每本5元的印花税改为免征。
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2019 01/08 13:54
好的谢谢
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2019 01/08 14:03
同学满意请给予好评哦!谢谢,老师会很耐心为您解答哦
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2019 01/08 14:52
实收资本资本公积如果没变化就不用交吧?
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2019 01/08 15:43
是的。记载资金的帐簿按总额贴花后,以后年度资金总额比已贴花资金总额增加的,增加部分应按规定贴花,不增加不贴花。