英语班0601全18讲讲义

1、专题四 印花税等小税种【考情分析】这一节的小税种分为两类，一类是印花税，可能出现单独的计算性题目。一类是除了印花税以外的小税种，包括税，城镇土地使用税，耕地占用税，车辆购置税，车船使用税和契税，这些小税种通常不会单独出题，而是放在其他题目中一起，而且出题的可能性相对是比较小的。这节课重点给大家讲一下有可能单独出题的印花税。【二、专业词汇及句型】15营业账簿Business account book16权利、证照s evidencing rights or licenses17比例税率Flat tax rate18按件Fixed amount per19副本或者抄本Duplicates or c

2、opies20贴花Sting21粘贴在应纳税凭证上Affixed to the taxables22票面金额Face value23未贴或者少贴印花Failure to affix tax sts, or to affix an insufficient amount of tax sts24补贴印花税票Make up the tax st25订立合同人Parties to the contract26应税文件Taxables27按期缴纳Periodic payment method28鉴于he light of1印花税Sttax/duty2税Property tax3城镇土地使用税Tax o

3、n the use of urban land4耕地占用税Farmland used tax5车辆购置税Vehicle purchase tax6车船使用税Tax on vehicles and ves7契税Contract tax8执行Execute9领受Receive10租赁Property leasing11货物Commodity transporion12仓库保管Warehousing and safekeng13保险Property insurance14转移书据for transfer of property right一、中民印花税暂行条例下列凭证为应纳税凭证：The follo

4、wing categories ofs shall be taxables:租赁、货物（一）购销、加工承揽、建设工程勘察设计、建筑安装工程承包、仓储保管、借款、保险、技术合同；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）转移书据；s for transfer of property rights;（三）营业账薄；Business account books;（四）权利、证照；s evidencing rights or licenses;二、下列凭证免纳印花税The followings shall be exempt from sttax:（一）已缴纳印花税的凭证的副本或者抄本。Duplicates or copies ofs on which sttax has already been paid。（二）对无息、贴息合同免税。erest free and

6、 discount loan contracts shall（三）对农牧业保险合同免税。be exempt.Agriculture and animal husbandry insurance contracts shall be exempt.（四）对公租房经营管理建造管理公租房设计的印花税予以免征。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、印花税税目税率表StTax Schedule of Tax Items and Tax Rates印花税税目税率表税目 Tax Item范围 Scope税率 Tax RateTaxpayer1.购销合同 Purchase and sales contracts包括供应、预购、结合及协作、补偿、等合同 Including contracts for supply, advanced purchase , combined purchase and cooperative manufacturing, compensation trade, barter, etc.按购销金

8、额0.3贴花0.03% of the value of the purchase or sale立合同人Parties to the contract2.加工承揽合同 Prosing contracts包括加工、定作、修缮、修理、印刷、 、测绘、测试等合同Including contracts for prosing, spel orders, repair, renovation, pring, advertising surveying,按加工或承揽收入 0.5贴花 Sting as 0.05% of thee立合同人Parties to the contract7.仓储保管合同 Ware

9、housing and safekeng contracts包括仓储、保管合同 Including contracts for warehousing andsafekeng按仓储保管费用1贴花 0.1% of thewarehousing and safekeng fee立合同人 Parties to the contract仓单或栈单作为合同使用的，按合同贴花Where warehousing or safekeng6.货物合同 Goods transporion contracts包括民用航空、铁路、海上、内河运输、公路和联运合同 Including contracts for civi

10、l aviation, railway transporion, maritimetransporion, inland waterways, road transport, jodelivery contracts按费用 0.5贴花 0.05% of the transporion fees立合同人 Parties to the contract单据作为合同使用的，按合同贴花 Where thes are used as contracts,sting shall be made to thes as in the case of contracts3.建设工程勘察设计合同 Survey a

11、nd design contracts for engineering and construction projects包括勘察、设计合同 Including contracts for survey and design按收取费用0.5贴花0.05% ofreceipts立合同人Parties to the contract4.建筑安装工程承包合同 Construction and installation project contracts包括建筑、安装工程承包合同Including contracts for construction and installation undertak

12、ing按承包金额0.3贴花0.03% of the contracted amount立合同人Parties to the contract5.租赁合同 Property leasing contracts包括租赁房屋、船舶、飞机机动车辆、机械、器具、设备等合同Including contracts for leasing of buildings, ves, aircraft, motor vehicles, machinery, applianand other such equipment按租赁金额1贴花。税额1元，按 1 元贴花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.技术合同 Technology contracts包括技术开发、转让服务等合同Including contracts for technology development and transfer, consulting, service, etc按所载金额0.3贴花0.03% of the indicated amount立合同人Parties to the contract11.转移书据 Property transfers包括 所 和 、商标

14、权、专利权、专有技术使用权等转移书据、土地使用权出让合同、土地使用权转让合同、商品房销售合同Including transfers for property按所载金额0.5贴花0.05% of the amount indicated立据人Parties executing thes9.保险合同 Property insurance contracts包括、责任、保证、信用等保险合同 Including insurance contracts for property, duty, guarantee and credit undertakings, etc.按保险费收入 1贴花 0.1% o

15、f theamount insured立合同人 Parties to the contract单据作为合同使用的，按合同贴花 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及其他金融组织和借款人（不包括同业拆借）所签订的借款合同 Including contracts f

16、or loan entered by bs and other finanlanizations and borrowers excepterbloan agreements按借款金额 0.05贴花 0.005% of the loan amount立合同人 Parties to the contract单据作为合同使用的，按合同贴花 Ifsused as contracts,sting shall be made to thes as in the case of contracts【例题 1】某公司主要从事建筑工程机械的生产制造，2013 年发生以下业务：（1）签订钢材采购合同一份，采购金

17、额 8 000 万元；签订以货换货合同一份，用库存的 3 000万元 A 型钢材换取对方相同金额的 B 型钢材；签订销售合同一份，销售金额 15 000 万元。12.营业账簿 Business account books生产、经营用账册 Account books used for production and business operations记载的账簿，按实收资本和资 本公积的合计金 额 0.5贴花。其他账簿按件贴花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立账簿人Entities setting up the account books13.权利、证照s and licenses包括部门发给的房屋 证、工商、商标证、专利证、土地使用证Includingsof title for buildings, business licenses for industry and commerce,s for registration of trademarks,s of patents, and land uses按件贴花 5 元5 Yua

19、n per领受人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）公司作为受托方签订甲、乙两份加工承揽合同，甲合同约定：由委托方提供主要材料（金额 300 万元），受托提供辅助材料（金额 20 万元），受托方另收取加

20、工费 50 万元；乙合同约定：由受托方提供主要材料（金额 200 万元）并收取加工费 40 万元。（3）公司作为受托方签订技术开发合同一份，合同约定：技术开发金额共计 1 000 万元，其中研究开发费用与金额之比为 3:1。公司作为承包方签订建筑安装工程承包合同一份，承包金额 300 万元，公司随后又将其中的 100 万元业务分包给另一，并签订相关合同。公司新增实收资本 2 000 万元、资本公积 500 万元。公司启用其他账簿 10 本。（说明：购销合同、加工承揽合同、技术合同、建筑安装工程承包合同的印花税税率分别为 0.3、 0.5、0.3、0.3；营业账簿的印花税率分为 0.5和每件 5 元两种）要求：根据上述资料，按照下列序号计算回答问题，每问需计算出合计数。公司 2013 年签订的购销合同应缴纳的印花税。公司 2013 年签订的加工承揽合同应缴纳的印花税。公司 2013 年签订的技术合同应缴纳的印花税。公司 2013 年签订的建筑安装工程承包合同应缴纳的印花税。（5）公司 2013 年新增记载的营业账簿应缴纳的印花税。（6）公司 2013 年启用其他账簿应缴纳的印花税。【正确】（1）公司 2013 年签订的购销合同应缴纳的印花税（80003000215000）0.310