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甲公司2015年1月开业,注册资本500万元,新启用其他营业账簿4本,领取了工商营业执照、税务登记证、房产证、土地使用证、商标注册证各一件,当年发生经营活动如下:(1)将闲置仓库出租给乙公司,租赁合同约定每月租金5000元,租期未定,签订合同时预收租金10000元,双方已按定额贴花。4月底合同解除,甲公司收到乙公司补交的租金10000元;(2)签订以物易物合同一份,用库存7000元的A材料换取对方同等金额的B材料;(3)签订技术开发合同一份,合同约定技术开发费金额共计800万元,其中研究开发费用和报酬金额之比为3:1;(4)签订建筑安装工程承包合同一份,承包总金额200万元,另将其中的50万元分包给其他单位,并签订分包合同;(5)签订采购合同一份,合同所载金额为6万元,但因故合同未能兑现。(6)作为受托方签订A、B两份加工承揽合同,A合同规定:由委托方提供主要材料(金额300万元),受托方只提供辅助材料(金额20万元),受托方另收取加工费50万元;B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。(7)签订借款合同1份,记载金额50万元,当年取得借款利息0.8万元。(8)签订货物运输合同,注明运费及保管费20万元。要求:按顺序回答下列问题,每问均需计算出合计金额,计算结果用单位“元”表示。 计算该企业业务(3)签订技术开发合同应缴纳的印花税;

问答题
2021-07-19 12:46
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正确答案
签订技术开发合同应缴纳的印花税=8000000×1÷4×0.3‰=600(元);

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