对不同的借款形式，下列关于印花税计税方法的表述中，正确的有（）。 -题库考试答案搜索网

对不同的借款形式，下列关于印花税计税方法的表述中，正确的有（）。

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2021-07-17 21:02

A、凡一项信贷业务既签订借款合同，又一次或分次填开借据的，应以借款合同和借据所载金额分别计税贴花
B、流动资金周转性借款合同只以其规定的最高限额为计税依据，在签订时贴花一次，在限额内随借随还不签订新合同的，不再另贴印花
C、对借款方以财产作抵押，从贷款方取得一定数量抵押贷款的合同，应按借款金额以及抵押金额分别贴花
D、借款合同由借款方与银团各方共同书立、各执一份合同正本的，借款方与银团各方应分别在所执的合同正本上，按各自的借款金额计税贴花

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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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