河北省印花税暂行条例

❶ 中华人民共和国印花税暂行条例的暂行条例

（1988年8月6日中华人民共和国国务院令第11号发布根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》修订）
第一条在中华人民共和国境内书立、领受本条例所列举凭证的单位和个人，都是印花税的纳税义务人（以下简称纳税人），应当按照本条例规定缴纳印花税。第二条下列凭证为应纳税凭证：（一）购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证；（二）产权转移书据；（三）营业账簿；（四）权利、许可证照；（五）经财政部确定征税的其他凭证。第三条纳税人根据应纳税凭证的性质，分别按比例税率或者按件定额计算应纳税额。具体税率、税额的确定，依照本条例所附《印花税税目税率表》执行。应纳税额不足1角的，免纳印花税。应纳税额在1角以上的，其税额尾数不满5分的不计，满5分的按1角计算缴纳。第四条下列凭证免纳印花税：（一）已缴纳印花税的凭证的副本或者抄本；（二）财产所有人将财产赠给政府、社会福利单位、学校所立的书据；（三）经财政部批准免税的其他凭证。第五条印花税实行由纳税人根据规定自行计算应纳税额，购买并一次贴足印花税票（以下简称贴花）的缴纳办法。为简化贴花手续，应纳税额较大或者贴花次数频繁的，纳税人可向税务机关提出申请，采取以缴款书代替贴花或者按期汇总缴纳的办法。第六条印花税票应当粘贴在应纳税凭证上，并由纳税人在每枚税票的骑缝处盖戳注销或者画销。已贴用的印花税票不得重用。第七条应纳税凭证应当于书立或者领受时贴花。第八条同一凭证，由两方或者两方以上当事人签订并各执一份的，应当由各方就所执的一份各自全额贴花。第九条已贴花的凭证，修改后所载金额增加的，其增加部分应当补贴印花税票。第十条印花税由税务机关负责征收管理。第十一条印花税票由国家税务局监制。票面金额以人民币为单位。第十二条发放或者办理应纳税凭证的单位，负有监督纳税人依法纳税的义务。第十三条纳税人有下列行为之一的，由税务机关根据情节轻重，予以处罚：（一）在应纳税凭证上未贴或者少贴印花税票的，税务机关除责令其补贴印花税票外，可处以应补贴印花税票金额20倍以下的罚款；（二）违反本条例第六条第一款规定的，税务机关可处以未注销或者画销印花税票金额10倍以下的罚款；（三）违反本条例第六条第二款规定的，税务机关可处以重用印花税票金额30倍以下的罚款。伪造印花税票的，由税务机关提请司法机关依法追究刑事责任。第十四条印花税的征收管理，除本条例规定者外，依照《中华人民共和国税收征收管理法》的有关规定执行。第十五条本条例由财政部负责解释；施行细则由财政部制定。第十六条本条例自1988年10月1日起施行，2011年1月8日修订。
附件：印花税税目税率表 税目 范围 税率 纳税义务人 说明 1 购销合同包括供应、预购、采购、购销结合及协作、调剂、补偿、易货等合同按购销金额万分之三贴花立合同人2 加工承揽合同包括加工、定作、修缮、修理、印刷、广告、测绘、测试等合同按加工或承揽收入万分之五贴花立合同人3 建设工程勘察设计合同包括勘察、设计合同按收取费用万分之五贴花立合同人4 建筑安装工程承包合同包括建筑、安装工程承包合同按承包金额万分之三贴花立合同人5 财产租赁合同包括租赁房屋、船舶、飞机、机动车辆、机械、器具、设备等合同按租赁金额千分之一贴花。税额不足1元的按1元贴花立合同人6 货物运输合同包括民用航空、铁路运输、海上运输、内河运输、公路运输和联运合同按运输费用万分之五贴花立合同人单据作为合同使用的，按合同贴花7 仓储保管合同包括仓储、保管合同按仓储保管费用千分之一贴花立合同人仓单或栈单作为合同使用的，按合同贴花8 借款合同银行及其他金融组织和借款人（不包括银行同业拆借）所签订的借款合同按借款金额万分之零点五贴花立合同人单据作为合同使用的，按合同贴花9 财产保险合同包括财产、责任、保证、信用等保险合同按投保金额万分之零点三贴花立合同人单据作为合同使用的，按合同贴花10 技术合同包括技术开发、转让、咨询、服务等合同按所载金额万分之三贴花立合同人11 产权转移书据包括财产所有权和版权、商标专用权、专利权、专有技术使用权等转移书据按所载金额万分之五贴花立据人12 营业账簿生产经营用账册记载资金的账簿，按固定资产原值与自有流动资金总额万分之五贴花。其他账簿按件贴花5元立账簿人13 权利、许可证照包括政府部门发给的房屋产权证、工商营业执照、商标注册证、专利证、土地使用证按件贴花5元领受人

❷ 现行印花税的官方政策是否是1988年10月1日起施行的《中华人民共和国印花税暂行条例》

现行印花税的官方政策是1988年10月1日起施行的《中华人民共和国印花税暂行条例》
细则有所变动，主要是股票交易印花税有所变动。

❸ 印花税的征收标准

征收标准复：

（1）合同或者具制有合同性质的凭证:

购销合同、货物运输合同；

加工承揽合同、仓储保管合同；

建筑工程勘察设计合同、借款合同；

建筑安装工程承包合同、财产保险合同；

财产租赁合同技术合同等。

（2）产权转移书据。

（3）营业账簿。

（4）权利许可证照。

（5）经财政部确定的其他凭证。

(3)河北省印花税暂行条例扩展阅读

印花税根据不同征税项目，分别实行从价计征和从量计征两种征收方式。

（一）从价计税情况下计税依据的确定。

（二）从量计税情况下计税依据的确定。实行从量计税的其他营业账簿和权利、许可证照，以计税数量为计税依据。

计税方法

印花税以应纳税凭证所记载的金额、费用、收入额和凭证的件数为计税依据，按照适用税率或者税额标准计算应纳税额。

应纳税额计算公式：

应纳税额=应纳税凭证记载的金额（费用、收入额）×适用税率。

应纳数额=应纳税凭证的件数×适用税额标准。

❹ 什么是印花税，房产继承征收印花税的法律依据是什么

一、什么是印花税
印花税是对经济活动和经济交往中树立、领受具有法律效力的凭证的行为所征收的一种税。因采用在应税凭证上粘贴印花税票作为完税的标志而得名。印花税是以经济活动中签立的各种合同、产权转移书据、营业帐簿、权利许可证照等应税凭证文件为对象所征的税。印花税由纳税人按规定应税的比例和定额自行购买并粘贴印花税票，即完成纳税义务。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企业、行政单位、事业单位、军事单位、社会团体、其他单位、个体工商户和其他个人。
印花税的征税对象为在中华人民共和国境内书立、领受《中华人民共和国印花税暂行条例》所列举凭证的单位和个人，都是印花税的纳税义务人，应当按照规定缴纳印花税。具体有：1、立合同人，2、立账簿人，3、立据人，4、领受人。
二、房产继承征收印花税的法律依据是什么
《中华人民共和国印花税暂行条例》第二条规定，下列凭证为应纳税凭证：
（1）购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证；
（2）产权转移书据；
（3）营业账簿；
（4）权利、许可证照；
（5）经财政部确定征税的其他凭证。
《印花税暂行条例实施细则》第五条规定，暂行条例第二条所说的产权转移书据，是指单位和个人产权的买卖、继承、赠与、交换、分割等所立的书据。
因此，继承房屋合同的属于第二项的 产权转移书据。根据印花税税目税率表，产权转移书据按所载金额万分之五贴花。

❺ 印花税最新规定

新规定
从2008年9月19日起，对证券交易印花税政策进行调整，由现行双边征收改为单专边征收，税率保持1‰。属

领受下列凭证的单位和个人，都是印花税的纳税义务人，应当按照规定缴纳印花税 ：
1.购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证；
2.产权转移书据；
3.营业帐簿；
4.权利、许可证照；
5.经财政部确定征税的其他凭证。

❻ 印花税实施条例细则及税率

中华人民共和国印花税暂行条例国务院令第11号
全文有效    成文日期:1988-8-6
  
打印本页
字体：【大】【中】【小】
    第一条 在中华人民共和国境内书立、领受本条例所列举凭证的单位和个人，都是印花税的纳税义务人（以下简称纳税人），应当按照本条例规定缴纳印花税。
    第二条 下列凭证为应纳税凭证：
    1.购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证；
    2.产权转移书据；
    3.营业账簿；
    4.权利、许可证照；
    5.经财政部确定征税的其他凭证。
    第三条 纳税人根据应纳税凭证的性质，分别按比例税率或者按件定额计算应纳税额。具体税率、税额的确定，依照本条例所附《印花税税目税率表》执行。
    应纳税额不足一角的，免纳印花税。
    应纳税额在一角以上的，其税额尾数不满五分的不计，满五分的按一角计算缴纳。
    第四条 下列凭证免纳印花税：
    1.已缴纳印花税的凭证的副本或者抄本；
    2.财产所有人将财产赠给政府、社会福利单位、学校所立的书据；
    3.经财政部批准免税的其他凭证。
    第五条 印花税实行由纳税人根据规定自行计算应纳税额，购买并一次贴足印花税票（以下简称贴花）的缴纳办法。
    为简化贴花手续，应纳税额较大或者贴花次数频繁的，纳税人可向税务机关提出申请，采取以缴款书代替贴花或者按期汇总缴纳的办法。
    第六条 印花税票应当粘贴在应纳税凭证上，并由纳税人在每枚税票的骑缝处盖戳注销或者画销。
    已贴用的印花税票不得重用。
    第七条 应纳税凭证应当于书立或者领受时贴花。
    第八条 同一凭证，由两方或者两方以上当事人签订并各执一份的，应当由各方就所执的一份各自全额贴花。
    第九条 已贴花的凭证，修改后所载金额增加的，其增加部分应当补贴印花税票。
    第十条 印花税由税务机关负责征收管理。
    第十一条 印花税票由国家税务局监制。票面金额以人民币为单位。
    第十二条 发放或者办理应纳税凭证的单位，负有监督纳税人依法纳税的义务。
    第十三条 纳税人有下列行为之一的，由税务机关根据情节轻重，予以处罚：
    1.在应纳税凭证上未贴或者少贴印花税票的，税务机关除责令其补贴印花税票外，可处以应补贴印花税票金额20倍以下的罚款；
    2.违反本条例第六条第一款规定的，税务机关可处以未注销或者画销印花税票金额10倍以下的罚款；
    3.违反本条例第六条第二款规定的，税务机关可处以重用印花税票金额30倍以下的罚款。
    伪造印花税票的，由税务机关提请司法机关依法追究刑事责任。
    第十四条 印花税的征收管理，除本条例规定者外，依照《中华人民共和国税收征收管理暂行条例》的有关规定执行。
    第十五条 本条例由财政部负责解释；施行细则由财政部制定。
    第十六条 本条例自1988年10月1日起施行。
    附件：印花税税目税率表附件：
 

❼ 购销合同的印花税计算的法律依据，税率又是多少

《印花税暂行条例》第二条下列凭证为应纳税凭证:
（一）购销、加内工承揽、建设工程承包、财产容租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证；
《条例》附件：印花税税目税率表---
购销合同包括供应、预购、采购、
购销结合及协作、调剂、补偿、易货等合同，按购销金额万分之三贴花。

❽ 中华人民共和国印花税暂行条例施行细则英文版

英文版如下：
Article 1

All units and indivials who execute or receive documents in the categories specified in these Regulations within the People`s Republic of China shall be taxpayers subject to stamp tax (hereinafter referred to as `taxpayers`) and shall pay stamp tax in accordance with the provisions of these Regulations.

Article 2

The following categories of documents shall be regarded as taxable documents:
(1) contracts or documents in the nature of a contract with regard to: purchases and sales, the undertaking of processing, contracting for construction projects, property leasing, commodity transport, warehousing loans, property insurance, technology contracts;
(2) documents transferring property rights;
(3) business account books;
(4) certificates evidencing right or licenses; and
(5) other documents which the Ministry of Finance determines to be taxable.

Article 3

According to the nature of the taxable document, taxpayers shall calculate the amount of tax e on the basis of a percentage tax rate or a fixed amount per document. Determination of the specific tax rate or amount of tax shall be made with reference to the Schele of Tax Items and Tax Rates accompanying these Regulations.
No stamp tax shall be e where the amount of tax payable does not exceed one jiao. Where the amount of tax payable is one jiao or more, an odd amount not exceeding five fen shall not be counted; where the odd amount is five fen or more, the tax shall be calculated to the nearest jiao.

Article 4

The following documents shall be exempt from stamp tax:
(1) plicates or copies of documents on which stamp tax has already been paid;
(2) documents executed when property is donated to the government, social welfare units or schools;
(3) other documents approved by the Ministry of Finance for exemption from stamp tax.

Article 5

Measures for the payment of stamp tax shall be implemented whereby taxpayers shall, in accordance with the provisions, compute the amount of tax e and purchase and affix at one time the full corresponding amount of tax stamps (hereinafter referred to as `stamping`).
In order to simplify the stamping proceres where the amount of tax is relatively large or where frequent stamping is necessary, taxpayers may apply to the tax authorities to use a tax payment account instead of stamping, or a periodic payment method.

Article 6

Tax stamps shall be affixed to taxable documents; taxpayers shall cancel each stamp along its border with a seal or a drawn line. Tax stamps that have already been affixed may not be reused.

Article 7

Tax stamps shall be affixed to taxable documents at the time of execution or upon receipt.

Article 8

Where the same document is executed by two or more parties and each party is issued a , each party shall be responsible for affixing on its own the full amount of tax stamps e.

Article 9

Where a document on which tax stamps have already been affixed is amended, resulting in an increase in the value thereof, additional tax stamps shall be affixed on the document in accordance with the amount of such increase.

Article 10

The tax authorities shall be responsible for the administration of the collection of stamp tax.

Article 11

The State Administration of Taxation shall supervise the printing of the tax stamps. The face value of tax stamps shall be denominated in Renminbi.

Article 12

Units issuing or processing taxable documents shall be responsible for the supervision of taxpayers in respect of the payment of stamp tax in accordance with the law.

Article 13

Where taxpayers are found to have engaged in any of the following. The tax authorities shall impose penalties according to the seriousness of the case:
(1) In the case of a failure to affix tax stamps, or of failure to affix a sufficient amount of tax stamps, on taxable documents the tax authorities, in addition to ordering taxpayers to affix the correct amount of tax stamps, may impose a fine of twenty times or less the amount of tax payable.
(2) In the case of a violation of the provisions of Paragraph 1 of Article 6 of these Regulations, the tax authorities may impose a fine often times or less the amount of the tax stamps that were not cancelled by a seal or by a drawn line.
(3) In the case of a violation of the provisions of Paragraph 2 of Article 6 of these Regulations, the tax authorities may impose a fine of thirty times or less the amount of tax stamps that have been reused.
In a case where tax stamps have been forged, the tax authorities shall submit the matter to the judicial authorities for investigation into criminal liability in accordance with the law.

Article 14

In addition to being administered in accordance with the provisions of these Regulations, the collection of stamp tax shall be administered in accordance with the relevant provisions of the `Provisional Regulations of the People`s Republic of China for Tax Administration.`

Article 15

The Ministry of Finance shall be responsible for the interpretation of these Regulations; the Ministry of Finance shall also formulate detailed rules for the implementation of these Regulations.

Article 16

These Regulations shall become effective as of 1 October 1988.
【章名】 STAMP TAX SCHEDULE OF TAX ITEMS AND TAX RATES
------------------------------------------------------------------------

Tax Category Scope Tax rate Taxpayer

------------------------------------------------------------------------

1. purchase and supplier contracts; 0.03% of the parties
sale contracts; advanced sales; value of the to the
institutional purchase or contract
purchases; sale
combined purchase
and cooperative
manufacturing;
assembly;
compensation trade;
barter and
similar contracts
2. processing processing; 0.05% of parties
contracts special orders; processing fee to the
repair and or contracted contract
renovation; receipts
overhaul;
printing;
advertising;
surveying
and similar
contracts
3. survey and survey and design 0.05% of parties
design contracts receipts to the
contracts for contract
engineering
and
construction
projects
4. construction, construction, 0.03% of parties
installation installation and contracted to the
and engineering engineering amount contracts
contracts contracts
5. property leasing of buildings, 0.1% of parties
leasing ocean vessels, motor lease amount; to the
contracts vehicles, aircraft, amounts less contract
machinery, appliances than 1 yuan
and other such to be stamped
equipment as 1 yuan
6. commodity civil aviation; 0.05% of parties
shipping railways; transport to the
contract seatransport; fees contract
inland waterways;
overland and
through transport
(Where the documents are used as contracts, tax stamps shall be affixed
to the documents as in the case of contracts.)
7. warehousing warehousing 0.01% of parties
contracts and storage warehousing to the
and storage contract
fee
8. loan banks; including 0.005% of parties
contracts other financial loan amount to the
organization and loan
lending agents
(except interbank
loan agreements)
9. property property insurance; 0.003% of parties
insurance bonding, guarantor; amount to the
contracts surety and credit insured contract
undertakings and
similar insurance
contracts
(Where the documents are used as contracts, tax stamps shall be affixed
to the documents as in the case of contracts.)
10. technology technology 0.03% of parties
contracts development indicated to the
and transfer; amount contract
consulting
service and
similar contracts
11. property property 0.05% of parties
transfer ownership indicated executing
documents transfers; amount the
rights; documents
trademarks;
patents;
licensing and
similar transfer
documents
12. business account books for 0.05% of business
accounting proction and recorded accounting
documents business operations capital entities
total original
capital and
independently
contributed
capital;
5 yuan for other
accounting or
bookkeeping
documents
13. permits and government issued 5 yuan party
licenses building permits; receiving
instrial, permit or
commercial and license
business licenses;
trademark and patent
certificates; land
use permits