收购农民玉米如何缴印花税

㈠ 涓浜哄紑鍙戝啘浣滅墿鏂板搧绉嶄娇鐢ㄦ潈杞璁╁備綍绾崇◣

涓浜哄紑鍙戝啘浣滆抗閰嶇墿鏂板搧绉嶄娇鐢ㄦ潈杞璁╁備綍绾崇◣?
娴佽浆绋:鏍规嵁銆婅储鏀块儴鍥藉剁◣鍔℃诲眬鍏充簬璐褰昏惤瀹<涓鍏变腑澶鍥藉姟闄㈠叧浜庡姞寮烘妧鏈鍒涙柊,鍙戝睍楂樼戞妧,瀹炵幇浜т笟鍖栫殑鍐冲畾>鏈夊叧绋庢敹闂棰樼殑閫氱煡渚嶅洟銆(璐㈢◣[1999]273鍙)瑙勫畾,瀵瑰崟浣嶅拰涓浜轰粠浜嬫妧鏈杞璁┿佹妧鏈寮鍙戜笟鍔″拰涓庝箣鐩稿叧鐨勬妧鏈鍜ㄨ銆佹妧鏈鏈嶅姟涓氬姟鍙栧緱鐨勬敹鍏,鍏嶅緛钀ヤ笟绋.涓婅堪闂棰樹腑,涓浜哄煿鑲茬殑鏂扮帀绫冲搧绉嶆妧鏈杞璁╃粰浼佷笟鐨勮屼负,濡傜‘灞炰釜浜轰粠浜嬫妧鏈杞璁╄屼负,鍒欏簲鎸佺浉鍏"鎶鏈鍚堝悓璁ゅ畾鐧昏板℃牳鎰忚佽瘉鏄"鍒颁富绠＄◣鍔℃満鍏冲姙鐞嗗噺鍏嶈惀涓氱◣浜嬪疁.
璐浜т笌琛屼负绋:渚濇嵁銆婁腑鍗庝汉姘戝叡鍜屽浗鍗拌姳绋庢殏琛屾潯渚嬨嬭勫畾,涓撴湁鎶鏈浣跨敤鏉冭浆璁╁悎鍚屾寜"浜ф潈杞绉讳功鎹"璁＄◣璐磋姳,绋庣巼涓轰竾鍒嗕箣浜.涓浜哄煿鑲茬殑鐜夌背鍝佺嶆潈杞璁╁睘浜庝笓鏈夋妧鏈浣跨敤鏉冭浆璁,鍏舵墍绛捐㈢殑鍚堝悓鎸"浜ф潈杞绉讳功鎹"璁＄◣璐磋姳.
渚濇嵁銆婁腑鍗庝汉姘戝叡鍜屽浗鍗拌姳绋庢殏琛屾潯渚嬫柦琛岀粏鍒欍嬬鍗佷笁鏉＄涓娆捐勫畾,鍥藉舵寚瀹氱殑鏀惰喘閮ㄩ棬涓庢潙姘戝斿憳浼氥佸啘姘戜釜浜轰功绔嬬殑鍐滃壇浜у搧鏀惰喘鍚堝悓鍏嶇撼鍗拌姳绋.
涓浜烘墍寰楃◣:涓浜哄皢鐮旂┒鍩硅偛鐨勭伯椋熸柊鍝佺嶄娇鐢ㄦ潈杞璁╃粰鍏朵粬浼佷笟,鍒欎紒涓氬簲褰撴寜鐓"鐗硅告潈浣跨敤璐规墍寰"浠ｆ墸浠ｇ即杞璁╄呯殑涓浜烘墍寰楃◣.
濡備綍鐢宠峰啘浣滅墿鏂板搧绉嶆潈?
鑲茬嶈呭簲鎻愪氦鐩稿簲鐨勭敵璇锋枃浠.鏂囦欢鍐呭瑰寘鎷:妞嶇墿鏂板搧绉嶆潈璇锋眰涔︺佽存槑涔﹀拰鐓х墖.
鏂囦欢鍑嗗囬綈鍏ㄥ悗,鐢宠锋灄涓氭嶇墿鏂板搧绉嶆潈鐨勭敵璇蜂汉,鍙浠ョ洿鎺ュ悜鍥藉舵灄涓氬眬鎻愬嚭鐢宠,涔熷彲濮旀墭鍥藉舵灄涓氬眬鎸囧畾鐨勪唬鐞嗘満鏋勪唬鐞嗙敵璇.瀵逛簬鐢宠峰搧绉嶆潈鐨勮偛绉嶈,鍙浠ョ洿鎺ュ悜鍥藉舵灄涓氬眬妞嶇墿鏂板搧绉嶄繚鎶ゅ姙鍏瀹ら掍氦鐢宠锋枃浠,涔熷彲閫氳繃閭灞閭瀵勭敵璇锋枃浠.
鐢宠锋枃浠堕掍氦鍚,鐢宠蜂汉鎵鐢宠风殑淇濇姢鍝佺嶅皢鍦ㄥ浗瀹舵灄涓氬眬涓嬪彂鐨勪功闈㈠叕鍛婃垨缃戜笂杩涜屽叕鍛,濡傛灉鍦ㄥ叕鍛婃湡娌℃湁浠讳綍浜哄硅ュ搧绉嶆彁鍑鸿川鐤,璇ョ敵璇蜂汉灏嗚幏寰楁柊鍝佺嶄繚鎶ゆ潈.
鐢宠锋潯浠:
涓銆佺敵璇峰搧绉嶆潈鐨勬嶇墿鏂板搧绉嶅簲褰撳睘浜庡浗瀹舵嶇墿鍝佺嶄繚鎶ゅ悕褰曚腑鍒椾妇鐨勬嶇墿鐨勫睘鎴栬呯.
浜屻佹巿浜堝搧绉嶆潈鐨勬嶇墿鏂板搧绉嶅簲鍏锋湁鏂伴栨.
涓夈佹巿浜堝搧绉嶆潈鐨勬嶇墿鏂板搧绉嶅簲褰撳叿澶囦竴鑷存,鍗崇敵璇峰搧绉嶆潈鐨勬嶇墿鏂板搧绉嶇粡杩囩箒娈,闄ゅ彲浠ラ勮佺殑鍙樺紓澶,鍏剁浉鍏崇殑鐗瑰緛鎴栫壒鎬т竴鑷.
鍥涖佹巿浜堝搧绉嶆潈鐨勬嶈佸窞姗樼墿鏂板搧绉嶅簲褰撳叿澶囩ǔ瀹氭,鍗崇敵璇峰搧绉嶆潈鐨勬嶇墿鏂板搧绉嶇粡杩囧弽澶嶇箒娈栧悗鎴栬呭湪鐗瑰畾绻佹畺鍛ㄦ湡缁撴潫浠ュ悗,鍏剁浉鍏崇殑鐗瑰緛鎴栬呯壒鎬т繚鎸佷笉鍙.
浜斻佹巿浜堝搧绉嶆潈鐨勬嶇墿鏂板搧绉嶅簲褰撳叿澶囬傚綋鐨勫悕绉,骞朵笌鐩稿悓鎴栬呯浉杩戠殑妞嶇墿灞炴垨鑰呯嶄腑宸茬粡鐭ラ亾鐨勫搧绉嶅悕绉拌繘琛岀浉鍖哄埆.

㈡ 鍚堜綔绀炬敹璐鏈绀剧ぞ鍛樼殑灏忕背銆佺帀绫崇硜銆侀珮绮辩背銆佸皬楹︾背绛夊垵鍔犲伐浜у搧闇瑕佺撼绋庡悧

缁忓浗鍔￠櫌鎵瑰噯锛2008骞6鏈24鏃ヨ储鏀块儴銆佸浗瀹剁◣鍔℃诲眬鍙戝嚭銆婂叧浜庡啘姘戜笓涓氬悎浣滅ぞ鏈夊叧绋庢敹鏀跨瓥鐨勯氱煡銆嬶紝瑙勫畾锛氬瑰啘姘戜笓涓氬悎浣滅ぞ閿鍞鏈绀炬垚鍛樼敓浜ц￥绾鐨勫啘涓氫骇鍝侊紝瑙嗗悓鍐滀笟鐢熶骇鑰呴攢鍞鑷浜у啘涓氫骇鍝侊紝鍏嶅緛澧炲肩◣锛涘炲肩◣涓鑸绾崇◣浜轰粠鍐滄皯涓撲笟鍚堜綔绀捐喘杩涚殑鍏嶇◣鍐滀笟浜у搧锛屽彲鎸13%鐨勬墸闄ょ巼璁＄畻鎶垫墸澧炲肩◣杩涢」绋庨濓紱瀵瑰啘姘戜笓涓氬悎浣滅ぞ鍚戞湰绀炬垚鍛橀攢鍞鐨勫啘鑶溿佺嶉傜┖瀛愩佺嶈嫍銆佸寲鑲ャ佸啘鑽銆佸啘鏈猴紝鍏嶅緛澧炲肩◣锛涘瑰啘姘戜笓涓氬悎浣滅ぞ涓庢湰绀炬垚鍛樼捐㈢殑鍐滀笟浜у搧鍜屽啘涓氱敓浜ц祫鏂欒喘閿鍚堝悓閲庣函鐬庯紝鍏嶅緛鍗拌姳绋庛傛洿澶氬悎浣滅ぞ鐭ヨ瘑灏藉湪涓鍥藉啘姘戝悎浣滅ぞ淇℃伅缃