每月的明细账簿上都要贴印花税吗?总账账簿需要贴吗?去哪里购买印花税?购买印花税的钱计入管理费用吗?

2025-03-18 01:04:33
推荐回答(2个)
回答1:

  1. 总账账簿需要贴印花税,明细账簿也需要。不是每月都要贴

【问】新启用的账簿必须贴印花税吗?税额是多少?贴完印花税怎么入账?

【答】1、启用账簿必须贴花,现金银行日记账、各类明细账按件贴花,每件5元。

      2、总账第一次贴花按:(实收资本+资本公积)*0.05% 计算交纳印花税,以后实收资本、资本公积没有发生增加,按5元贴花。

     3、粘贴在应税凭证上的每枚印花税票,在骑缝处盖戳注销或划线注销。

     4、交纳印花税时,根据税票直接入账,分录为:

  借:管理费用——印花税

    贷:库存现金(或银行存款)


2.当地主管税务机关购买。(如地税局)

3.购买印花税的钱可计入管理费用;

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现行印花税只对印花税条例列举的凭证征税,具体有五类:

1、购销、加工承揽、建设工程勘查设计、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证;

2、产权转移书据;

3、营业账簿;

4、房屋产权证、工商营业执照、商标注册证、专利证、土地使用证、许可证照;

5、经财政部确定征税的其它凭证;[2] 

回答2:

只要是记载资金的账簿,每本都要贴印花税,
账簿一般一年装订一次贴一个印花就可以了,
印花税可以去税务局买,也可以在网上报税的时候申报缴纳
印花税计入管理费用

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