问题已解决
实收资本印花税是什么时候缴纳呢?资金账册印花税什么时候缴纳?
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你好,收到投资款次月申报缴纳
资金账簿印花税就是实收资本,资本公积的印花税
2018 09/17 14:21
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84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 09/17 14:22
那要是次月没报怎么办?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 09/17 14:23
你好,你可以去税局补申报
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84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 09/17 14:24
那会有滞纳金吗?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 09/17 14:26
你好,如果有应纳税额逾期申报会有滞纳金的
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 09/17 14:27
滞纳金怎么算?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2018 09/17 14:30
你好,根据印花税应纳税额*滞纳天数*万分之5
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 09/17 15:04
老师,您说的实收资本和资本公积的印花税是一回事吧?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 09/17 15:05
你好,实收资本,资本公积印花税与资金账簿印花税是一回事
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 09/17 15:06
就是把实收资本的数填进去就行了是吧?
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 09/17 15:07
你好,是需要把实收资本+资本公积总额填写申报的
![](https://member.chinaacc.com/homes/resources/images/home/avatar/1.jpg)
84784961 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2018 09/17 15:08
哦。好的,谢谢老师
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
邹老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2018 09/17 15:09
不客气,祝你学习愉快,工作顺利! 希望对我的回复及时给予评价。谢谢