Notice of Jiangxi Provincial Department of Finance, State Administration of Taxation, and Jiangxi Provincial Taxation Bureau on Determining the Specific Location of Urban Maintenance and Construction Tax Taxpayers in Jiangxi Province

Notice of the State Administration of Taxation on the Exemption of Land Use Tax in the Forestry System

Announcement of the Ministry of Finance and the State Administration of Taxation on Reducing the Purchase Tax on Certain Passenger Vehicles

国家税务总局关于资金账簿印花税问题的通知

国家税务总局关于资金账簿印花税问题的通知

国税发〔1994〕25号 1994-2-5

财政部发布的《企业财务通则》和《企业会计准则》自1993年7月1日起施行。按照“两则”及有关规定，各类生产经营单位执行新会计制度，统一更换会计科目和账簿后，不再设置“自有流动资金”科目。因此，《中华人民共和国印花税暂行条例》税目税率表中“记载资金的账簿”的计税依据已不适用，需要重新确定。为了便于执行，现就有关问题通知如下：

一、生产经营单位执行“两则”后，其“记载资金的账簿”的印花税计税依据改为“实收资本”与“资本公积”两项的合计金额。

二、企业执行“两则”启用新账簿后，其“实收资本”和“资本公积”两项的合计金额大于原已贴花资金的，就增加的部分补贴印花。

本通知自1994年1月1日起执行。

常用税率表

副标题

重点发布

副标题

企业会计准则第42号——持有待售的非流动资产、处置组和终止经营

江西省财政厅国家税务总局江西省税务局关于落实进一步实施小微企“六税两费”减免政策的公告

财政部税务总局工业和信息化部关于延续新能源汽车免征车辆购置税政策的公告

财政部国家税务总局关于印花税若干政策的通知

中华人民共和国房地产税暂行条例

扫一扫，与我联系

Friendly link: Ministry of Finance, Ministry of Commerce, State Administration of Taxation, Ministry of Human Resources and Social Security, General Administration of Market Regulation, Customs, People's Bank of China,Foreign Exchange Management, Red Cross Federation, Implementation of Information Disclosure, Enterprise Credit Publicity, Judgment Documents, Judicial Cases, Industry Finance Law and Tax

Statement on this website: Ganzhou Finance and Taxation Lawyers Network is an industry focused institution specializing in financial and tax consulting. The articles and data contained are for reference only. Please verify before use at your own risk.

Ganzhou Finance and Taxation Lawyer Network

7th Floor, Building 2, Yangming International Center, Zhanggong District, Ganzhou City, Jiangxi Province

Scan and contact us

National service hotline

180 4669 8339