首页/ 题库 / [多选题]采用自行贴花方法缴纳印花税的,纳税人应(的答案

采用自行贴花方法缴纳印花税的,纳税人应()。

多选题
2023-03-07 16:00
A、自行申报应税行为
B、自行计算应纳税额
C、自行购买印花税票
D、自行一次贴足印花税票并注销
查看答案

正确答案
B | C | D

试题解析
印花税无需申报,纳税人书立、领受或者使用印花税法列举的应税凭证的同时,纳税义务即已产生,应当根据应纳税凭证的性质和适用的税目税率,自行计算应纳税额,自行购买印花税票,自行一次贴足印花税票并加以注销或划销,纳税义务才算全部履行完毕。

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