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营业账簿印花税是什么情况,实收资本或股本增加了都要申报印花税?
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营业账簿印花税是:实收资本或股本增加了都要申报印花税
2023 10/27 14:51
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84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/27 15:00
计算标准是怎么算
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家权老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 10/27 15:03
就是按新增的金额*0.025%
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84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 10/27 15:07
可能我表达不准,我意思是怎么算实收资本的差额
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家权老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/27 15:10
直接看当年新入的实收资本,或者年末-年初余额
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84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 10/27 15:22
比如我要自查2022年,我就看今年最新9月份报表?
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家权老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/27 15:27
查22年的为啥是看今年的报表?
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84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 10/27 15:56
那我应该怎么看
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家权老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/27 16:01
就是看22年的账和报表
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784957 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 10/27 16:19
就是22年实收资本期末余额减去期初余额就是22年需要补缴的印花税差额?
![](https://pic1.acc5.cn/014/05/91/38_avatar_middle.jpg?t=1730557491)
家权老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 10/27 16:21
是的,就是那个意思的哈