初级经济法财产和行为税法律制度05 合同作废印花税也不退

from 2026初级经济法随身听 | 路上听考点到家做真题

【本期主题】拆解印花税计税依据的确定规则与计算公式——含税金额的增值税剥离、营业账簿的增量计税、未列明金额的三级递进追溯、多方当事人的平均分摊，以及"合同作废也不退税"的行为税铁律，深度解析印花税计算中的四大死穴。【核心案例】为什么合同上写了含税价必须拆出增值税？为什么资金账簿只对"长高的部分"征税？为什么"三无合同"（无金额、无份额、未履行）也要交税且不退？为什么借款4,000万的印花税（200元）比技术转让100万的印花税（300元）还低？

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初级经济法财产和行为税法律制度05 合同作废印花税也不退

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