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。 计算A企业共计应补缴的印花税。

问答题
2021-07-19 12:46
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正确答案
A企业应补缴印花税=(1650-550)+(585-300)+(60-50)+(200-100)=1100+285+10+100=1495(元)

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