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有哪些合同不需要缴纳印花税呢?
2023-02-17
来源：【每日财税资讯】
<p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; visibility: visible;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; visibility: visible;">一、在融资性售后回租业务中，对承租人、出租人因出售租赁资产及购回租赁资产所签订的合同，不征收印花税。</span></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 15px;">政策依据《财政部 国家税务总局关于融资租赁合同有关印花税政策的通知》（财税〔2015〕144号）</span><br/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; visibility: visible;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px; visibility: visible;">二、</span><span style="font-size: 15px;">对发电厂与电网之间、电网与电网之间（国家电网公司系统、南方电网公司系统内部各级电网互供电量除外）签订的购售电合同按购销合同征收印花税。电网与用户之间签订的供用电合同不属于印花税列举征税的凭证，不征收印花税。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; white-space: normal; background-color: rgb(255, 255, 255); text-align: justify; vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 15px;"><span style="color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 15px; letter-spacing: 1.5px; text-align: justify; background-color: rgb(255, 255, 255);">政策依据</span>《财政部 国家税务总局关于印花税若干政策的通知》（财税〔2006〕162号）</span><br/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; white-space: normal; background-color: rgb(255, 255, 255); text-align: justify; vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 15px;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; white-space: normal; background-color: rgb(255, 255, 255); text-align: justify; vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-size: 15px;">三、</span><span style="font-size: 15px;">对办理借款展期业务使用借款展期合同或其他凭证，按信贷制度规定，仅载明延期还款事项的，可暂不贴花。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px;">政策依据《国家税务局关于印花税若干具体问题的解释和规定的通知》（国税发〔1991〕155号）</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px;">四、</span><span style="font-size: 15px;">印花税税目税率表中所说的“银行同业拆借”，是指按国家信贷制度规定，银行、非银行金融机构之间相互融通短期资金的行为。同业拆借合同不属于列举征税的凭证，不贴印花。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px;">政策依据《国家税务局关于印花税若干具体问题的解释和规定的通知》（国税发〔1991〕155号）</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px;"><br/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px;">五、</span><span style="text-align: center; font-size: 15px;">出版合同不属于印花税列举征税的凭证，不贴印花。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; min-height: 1em; color: rgb(34, 34, 34); font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; white-space: normal; background-color: rgb(255, 255, 255); text-align: justify; vertical-align: inherit; line-height: 1.75em; letter-spacing: 1.5px; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 15px;">政策依据《国家税务局关于印花税若干具体问题的解释和规定的通知》（国税发〔1991〕155号）</span></p>
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