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某企业2014年10月份与印花税有关的业务如下:(1)因材料购进及产品销售签订运输合同一份,合同注明:货物金额150万元,运输费用10万元,装卸费用0.30万元;(2)与财务公司签订抵押贷款合同一份,贷款金额是100万元,贷款期限是1年,贷款年利率是10%;办理抵押的房产价值500万元;(3)受托加工制作一台专用机械,双方签订的加工承揽合同中分别注明加工费50000元,受托方提供价值100000元的主要材料,并由受托方提供价值4000元的辅助材料。(其它相关资料:加工承揽合同、运输合同适用的印花税税率为0.5‰,借款合同适用的印花税税率为0.05‰.)要求:根据上述资料,按下列序号计算有关纳税事项,每问需计算出合计数。 计算企业加工承揽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
对于由受托方提供原材料的加工、定做合同,凡在合同中分别记载加工费金额和原材料金额的,分别按“加工承揽合同”、“购销合同”计税,两项税额相加数,即为合同应贴印花税。应纳的印花税=(100000+4000)×0.3‰+50000×0.5‰=56.2(元)。

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