首页/ 题库 / [问答题]某事务所审核A企业印花税缴纳情况时,抽查的答案

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。 分析说明运输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
按照印花税规定,一份合同载有不同应税项目的,应区别不同项目金额计税,未分别记载不同项目金额的,按照其中高税率项目的税率计税,由于运输费与保管费没有分别列明,应按照保管合同的税率计税贴花,A企业应在合同上贴花=20×10000×1‰=200(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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