下列关于印花税征收管理的表述中，错误的是（）。 -题库考试答案搜索网

下列关于印花税征收管理的表述中，错误的是（）。

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2021-07-17 21:02

A、对已贴花的凭证，修改后所载金额增加，其增加部分应当补贴印花税票
B、多贴的印花税票不得申请退税，但可以抵用
C、采用按期汇总缴纳印花税的，两年内不得改变缴纳方式
D、一份凭证印花税应纳税额超过300元，应采用“汇贴”办法完税

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正确答案

BCD

试题解析

标签：财会金融类税务师税法(一) 税法(二) 涉税服务相关法律财务与会计涉税服务实务第十一章车辆购置税法、车船税法和印花税法

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