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“三证合一”后千万别忘记缴这种税,小心被查

2017-9-28 10:04| 发布者: 会计小编| 查看: 2789| 评论: 0

摘要: “三证合一合”或者“五证合一”更换了营业执照,对更换后的营业执照是否进行贴花,很对会计认为变更前的营业执照已经贴完,无需再贴花。其实更换营业执照后,要按规定缴纳印花税。根据《中华人民共和国印花税暂行条 ...

“三证合一合”或者“五证合一”更换了营业执照,对更换后的营业执照是否进行贴花,很对会计认为变更前的营业执照已经贴完,无需再贴花。其实更换营业执照后,要按规定缴纳印花税。

根据《中华人民共和国印花税暂行条例》下列凭证为应纳税凭证:

1.购销、加工承揽、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.权利、许可证照;

5.经财政部确定征税的其他凭证。

在印花税税目税率表中同时规定工商营业执照按照权利、许可证照税目每件5元征收印花税。

根据《国家税务局、国家工商行政管理局关于营业执照、商标注册证粘贴印花税票问题的通知》第五条规定:对因各种原因更换营业执照正本和商标注册证的,均视为新领营业执照正本和商标注册证,应按规定纳税。

如果不缴印花税,该纳税人将面临哪些处罚

根据《中华人民共和国税收征收管理法》第六十四条第二款:纳税人不进行纳税申报,不缴或者少缴应纳税款的,由税务机关追缴其不缴或者少缴的税款、滞纳金,并处不缴或者少缴的税款百分之五十以上五倍以下的???。

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