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股份支付導(dǎo)致的資本公積增加需要繳納印花稅嗎?
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你好,對(duì)的是的需要繳納印花稅的。
2022 01/05 16:14
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2022 01/05 16:18
具體是哪個(gè)文件規(guī)定的?
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2022 01/05 16:21
記載資產(chǎn)的營(yíng)業(yè)賬簿,以實(shí)收資本和資本公積的兩項(xiàng)累計(jì)計(jì)算印花稅。對(duì)于額度很大的問(wèn)題,《中華人民共和國(guó)印花稅暫行條例施行細(xì)則》(財(cái)稅[1988]255號(hào))第二十一條的規(guī)定:
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