[多选题] 提问人:匿名网友 提问时间:2021-08-24

(2016)下列关于税务师对印花税计税依据审核时,处理错误的有( )。


A .合同签订时无法确定金额的,先按定额税率计税,待金额确定后再补贴印花税
B .按金额比例计税的应税凭证,只载明数量未注明金额的,应按照凭证所载数量及市场价格计算金额,依适用税率贴足印花
C .已税合同修改后增加金额的,按增加部分计算补税,减少金额的,按减少部分退税
D .以外币计价的应税合同,按合同书立当日国家外汇管理局公布的外汇牌价折合人民币计税
E .技术开发合同,按合同所载价款报酬

提问人:匿名网友 提问时间:2021-08-24

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