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轉(zhuǎn)讓長期股權(quán)投資,印花稅納稅義務(wù)發(fā)生時(shí)間?簽協(xié)議時(shí),還是完成變更手續(xù)后?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
您好,是合同簽訂時(shí)
2022 01/19 15:08
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784968 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 01/19 15:18
那變更手續(xù)完成之前,又發(fā)生變更,成交金額比之前降低了呢?
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 01/19 15:21
您好,不調(diào)減印花稅
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784968 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 01/19 15:23
成交金額增加了,就要補(bǔ)提印花稅嗎?
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 01/19 15:23
您好,是的,您的理解非常正確
![](http://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
84784968 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 01/19 15:34
如果我先交了印花稅,后面交易取消了呢?
![](https://pic1.acc5.cn/011/91/71/85_avatar_middle.jpg?t=1651216838)
小林老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 01/19 15:38
您好,印花稅不退還
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