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Record · chinatax ACC. 900068127

Reply of the State Taxation Bureau on the Issue of Stamp Tax Payment for Units Whose Industrial and Transportation Operating Expenses Are Covered by the Ministry of Railways

国家税务局关于由铁道部自行解决工交事业费的单位贴花问题的批复

Issuer
Date
1989-07-10
Instrument
reply
Cited by
0
This document clarifies that units whose operating expenses are covered by the Ministry of Railways should pay stamp tax in accordance with regulations applicable to other public institutions, with specific rules for those with or without operating income. It also references the abolition of this document effective July 1, 2022, under a later announcement.
Full text · 原文 379 字
根据《国家税务总局关于实施<中华人民共和国印花税法>等有关事项的公告》(国家税务总局公告2022年第14号)规定,自2022年7月1日起,本文全文废止。<br> 你局(89)闽税政三字第533号《关于由铁道部自行解决工交事业费的单位贴花问题的请示》收悉。现答复如下:对由铁道部自行解决工交事业费的单位,应比照其他事业单位的规定缴纳印花税。即:对无经营收入的事业单位使用的账簿不贴印花。对有经营收入的事业单位,凡属由铁道部拨付部分经费的,只对其记载经营业务的账簿,按其他账簿定额贴花;凡属经费实行自收自支制度的,应对其记载资金的账簿和其他账簿分别按规定贴花。上述各类事业单位在“七五”期间书立、领受的其他应纳税凭证,应按照我局(89)国税地字第48号《关于“七五”期间铁道部所属单位征免印花税的通知》中的第二、三、四条的规定征免印花税。<br> 印花税,所有纳税人,全行业适用