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某事务所审核A企业印花税缴纳情况时,抽查到如下合同凭证：（1）A企业当年签订一份租房合同，租入一间仓库用于存储货物，年租金55万元，租期三年，该合同上贴花550元；（2）A企业当年签订了一份以货易货合同，合同规定用100万元的自产货物换取甲公司95万元的产品，由于易货不等值，甲公司另支付给A企业5万元货币资金，A企业在该合同上贴花300元；（3）A企业接收乙企业的委托加工定做一批产品，由乙企业自购100万元主要材料送至A企业进行加工，A企业收取10万元加工费和2万元代垫辅料费，A企业在合同上贴花50元；（4）A企业与运输公司签订了一份货物运输合同，注明运输及保管费20万元，A企业在合同上贴花100元。 分析说明加工定做合同的印花税存在的问题；

问答题
2021-07-19 12:46
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正确答案
由于是乙企业自行购买的主要材料,因此A企业应就合同上的加工费和辅助材料费合计金额按照加工承揽合同贴花。A企业应缴纳印花税=(10+2)×10000×0.5‰=60(元)。
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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