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1、小 税 种 总 结精品文档收集于网络，如有侵权请联系管理员删除小税种简表税种纳税人及纳税范围计税依据税率减免税征收管理及纳税申报备注1 城建税1 缴三税的单位和个人 2 外资企业不交3 进口货物的单位，缴增值税、消费税，不缴城建税4出口退税的，不退城建税应纳税额纳税人实际缴纳的增值税、消费税、营业税税率（查补的税款，但不包括三税的罚款和滞纳金）1 市区 72 县镇 5%3 其他 1另：1代扣代缴以受托方税率为准2 无固定场所，在经营地缴1 免、减三税的同时也免、减城建税2 出口退税不退已纳城建税同三税（征收只限于在内资企业在境内发生的应纳三税行为，不包括出口环节和进口环节）两者都以实际缴纳的税
2、款 为计税依据。2 教育附加同城建税同城建税3城建税的考点集中在：1 进口不征、出口不退2 代征代扣以代征代扣地的税率计算3 只以三税税额为计税依据，不包括滞纳金和罚款。4纳税地点：所在地、经营地、代征代扣地3 关税1 征税对象:准许进出境的货物和物品2 纳税义务人:进口货物的收货人、出口货物的发货人、进出境物品的所有人1 进口关税税率（1）种类：自，进口关税分最惠国生产率、特惠税率、协定税率、普通税率（2）计征办法：进口商品多数为从价税，对部分产品为从量税、复合税、滑准税2 出口税率：一栏税率20 30关税完税价格：进口货物完税价格=货价+境内输入点前运保费需计入完税价格的项目：1 由买方负
3、担的除购货佣金外的经纪费。2 由买方负担的与该货物体的容器费用。3 由买方负担的包装材料和包装劳务费用。4 与该货物有关的，应由买方负担的特许权费。5 卖方直接或间接从买方对该货物进口中获得的收益。分为法定减免、特定减免和临时减免。3 外国政府、国际组织无偿赠送的物资可予免税7 因故退还的中国出口货物，经海关审查属实，可予免征进口关税，但出口关税不予退还8 因故退还的境外进口，经海关审查属实，可予免征出口关税，但已征的进口关税不予退还9 进口货物如有以下情形，经海关查明属实，可减免进口关税：A 在境外运输途中或者在起卸时,遭受损坏或者损失的。B 起卸后海关放行前，因不可抗力一、关税缴纳1 申报
4、时间：进口货物自运输工具申报进境之14 日内，出口货物在抵海关监管区的 24 小时以前。2 纳税期限:填发缴款证之日起 15 日内。3 因不可抗力或国家税收政策调整的情形下，经海关总署批准，可延期6 个月二、强制执行1 征收关税滞纳金：关税滞纳金=滞纳关税税额0.5*滞纳天数。税率不用记文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8
5、 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3
6、N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3
7、文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:C
8、K3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A1
9、0R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2
10、HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F
11、2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3精品文档收集于网络，如有侵权请联系管理员删除编号税种纳税人及征税范围计税依据税率减免税征收管理及纳税申报备注4 资源税纳税义务人：指在我国 境内开采 应税资源的矿产品或生税目1 原油：开采的天然原油征税；人造石油不征税1 开采原油过程中用于加热、修井 的原油，免税2 纳税人在生产过程中，因意外或自然灾一、纳税义务发生时间：同增值税（结合）1 伴采的，未单独规定适用税额的，一律按主号税种纳税人及征税范围计税依据税率减免税征收管理及纳税申报备注3 关税不得计入完税价的项目：1厂房
12、等作固定资产核算的货物进口后的费用。2货物运抵境内输入地点这后的运输费用3进口关税及其他国内税。（二）进口货物海关估价方法：1 相同或类似货物成交价估定完税价格。2倒扣价格法3计算价格法二、出口货物的完税价格1、货物完税价格=货价+境内输出点前运保费2、出口货物海关估价法遭受损坏和损失的C 海关查验时已经破漏、损坏的或者腐烂同，经证明不是保管不慎造成的。10 无代价抵偿货物，可以免税。但有残损或质量问题原进口货物如未退运国外，其进口的无代价抵偿货物应照章征税2 强制征收。三 关税退还如遇到以下（书本P121）情况，可自缴纳税款之日起一年 内，书面声明理由，边同原纳税收据向海关申请退税并加算同期
13、银行活期存款利息。四、关税补征和追征1 非纳税人责任的，补征期1 年。2 是纳税人责任的，海关在 3 年内可以追征。行邮税：海关对入境旅客行李物品和个人邮递物品征收的进口税，包括进口关税、进口增值税和进口文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8
14、 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3
15、N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3
16、文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:C
17、K3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A1
18、0R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2
19、HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F
20、2R10X8 ZN5N3N9S1Q3精品文档收集于网络，如有侵权请联系管理员删除产盐的单位和个人一次性课征。注：1 对外资也征。2 中外合作开采石油、天然气，暂不征收2 天然气：指专门开采或与原油同时开采的天然气，暂不包括煤矿生产的天然气3 煤炭：原煤 征，其他煤不征4 其他非金属矿原矿5 黑色金属矿原矿6 有色金属矿原矿7 盐。包括固体盐、液体盐课税数量：综合回收率和选矿比害遭受重大损失的可酌情减免3 资源税进口不征，出口不退纳税地点：应税产品的开采或生产所在地，收购地。考点集中在：1 境内开采2煤矿生产的天然气3 销售量和自用数量 4 开采地和收购地矿。2 独立矿山和联合企业收购的，按收购
21、数量和本单位税额计算；其他单位按税务机关核定税额和收购数量3销售和自用数量5 土地增值税一纳税义务人包括所有单位和个人二征税范围及标准1 转让 的土地使用权是否属于国家2 土地使用权、地上建筑物及附着物是否发生产权转让3房地产是否取得收入。土地增值额=转让收入-扣除项目金额土地增值税实行四级超率累进税率，是按增值额占扣除项目的比例分为30，40，50，60。扣除系数一次是0，5，15，35增值额的扣除项目：1 对于新建房可扣除（1）取得土地使用权所支付的金额。包括地价款及国家统一规定缴纳的有关费用。（包括契税）（2）房地产开发成本。（3）房地产开发费用。1 对纳税人建造普通标准住宅出售，增值额
22、未超过扣除项目金额20的，免征。2 对因国家建设需要依法征用、收回的房地产，免征。3 对个人转让房地产的：凡居住5 年的，免征；3 年居住 5 年的,减半征收;居住 3 年的,征税.（比较其营业税的减免）一、申报时间：为纳税人签订房地产转让合同后的7天内。二、纳税地点：房地产所在地主管税务机关。文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R
23、10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 Z
24、N5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9
25、S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档
26、编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3
27、I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R
28、8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT
29、6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3精品文档收集于网络，如有侵权请联系管理员删除号税种纳税人及征税范围计税依据税率减免税征收管理及纳税申报备注8 印花税类别税目纳税范围计税依据税率纳税人考点集中在：各类合同应纳税额的计算，注意购销合同、工承揽合同、一、合同，二、书据1-11 合同、产权转移合同、产权转移书据记载相关金额立合同人、立据人号税种纳税人及征税范围计税依据税率减免税征收管理及纳税申报备注6 车船税一、征税范围：1依法应当在我国车船管理部门登记的车船二、对外资企业及外籍人员 也征一、计税依据：以征
30、税对象的计量标准为计税依据。计量标准包括：辆、净吨位、载重吨位。二、税率：定额税率。1 对车辆自重尾数在半吨以下者，按半吨计算；超过半吨的的，按1 吨计算；2 对船舶净吨位在半吨以下的不予计算，半吨以上的按 1 吨计算，不及1 吨的小型船只，一律按 1 吨计算。3 客货两用汽车按照载货汽车的计税单位和税额标准计征车船税。一、法定免税：1 非机动车船（不包括非机动驳船）2 捕捞、养殖渔船3 军队、武警专用的车船4 警用车船5按有关规定已经缴纳船舶吨税的船 6 拖拉机7 依照我国有关法律和我国缔结或者参加的国际条约的规定应当予以免税的外国驻华使馆、领事馆和国际组织驻华机构及其有关人员的车船二、特定
31、减免：省、自治区、直辖市人民政府可以根据当地实际情况，对城市、农村公共交通车船给予定期减税、免税。一、纳税义务发生时间：1.车船管理部门核发的车船登记证书或者行驶证书所记载日期的当月。2.未按照规定到车船管理部门办理应税车船登记手续的，以车船购置发票所载开具时间的当月。3.未办理车船登记手续且无法提供车船购置发票的，由主管地方税务机关核定纳税义务发生时间。的当月起，发生义务税率不用记税种纳税人及纳税范围计税依据税率减免税征收管理及纳税申报备注7 契税一、征税对象：是境内转移土地、房屋权属。（一）一般规定1国有土地使用权出让（不交土地增值税）2土地使用权的转让（还应交土地增值税）3房屋买卖（符合
32、条件的需交土地增值税）视同房屋买卖的有：A 以房产抵债或实物交换房屋。B 以房产做投资或做股权转让。C 房屋拆料或翻建新房。4房屋赠予5房屋交换（要交土增）计税依据是不动产价格1征税对象前三个以成交价为计税依据2土地使用权赠予、房屋赠予，由征收机关参照土地使用权出售、房屋买卖的市场价格核定3土地使用权的交换、房屋交换，以所交换的土地使用权、房屋价格差额为计税依据。4以划拨方式取得的土地使用权，经批准转让房地产时，由房地产转让者补交契税，计税依据为补交的土地使用权出让费用或者土地收益3 5应纳税额=计税依据税率1 国家机关、事业单位、社会团体、军事单位承受土地、办公、教学、医疗、科研和军事设施的
33、，免征。2 城镇职工按规定第一次购买公有住房，免征。（购买的公有住房不得超过国家规定的标准面积）。单位集资建房建成的普通住房或由单位购买的普通商品住房，经批准出售本单位职工的，如职工为首次购买住房，免征3 因不可抗力灭失住房重新购买，酌情减免。4 土地、房屋被县级以上人民政府征用、占用后，重新承受土地、房屋权属的，由省级人民政府确定减免。5 承受各种荒地的土地使用权，并用于农、林、牧、渔生产的，免征。一、纳税义务发生时间契税的纳税义务发生时间是纳税人签订土地、房屋权属转移合同或同性质凭证的当天二、纳税期限纳税人当自纳税义务发生之日起10 日内。三、纳税地点土地、房屋所在地文档编码:CK3I8A
34、10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2
35、 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3
36、F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X
37、8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N
38、3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q
39、3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:
40、CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3精品文档收集于网络，如有侵权请联系管理员删除三、账簿12 营业账簿生产经营用账簿和其他账簿记载资金的账簿，按“实收资本”和“盈余公积”两项的合计金额的0.5计税；其他账簿按件贴花5 元立账簿
41、人借款合同运输合同仓储保管合同。四、证照13 权利、许可证照房产证、工商执照、商标注册证、专利证、土地使用证应税凭证件数5 元领受人文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F
42、2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8
43、 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3
44、N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3
45、文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:C
46、K3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3文档编码:CK3I8A10R8O2 HT6Q3F2R10X8 ZN5N3N9S1Q3