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今天小编给您带来
【税务会计学习】
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Share interest, spread happiness, increase knowledge, leave a beautiful!
Dear, this is LearningYard New Academy.
Today, the editor brings you
"Tax Accounting Learning"
Welcome to your visit!
印花税和烟叶税
Stamp Tax and Tobacco Leaf Tax
印花税和烟叶税是我国税务会计中两种具有特定目的和行为税特征的税种。印花税针对特定经济凭证征收，而烟叶税则针对烟叶收购环节征收。
Stamp Tax and Tobacco Leaf Tax are two Chinese levies with specific purposes and behavior-tax features: Stamp Tax targets particular economic documents, while Tobacco Leaf Tax is collected on the purchase of tobacco leaves.
一、印花税
I. Stamp Tax
（一）定义
(1) Definition
印花税是对经济活动和经济交往中书立、领受具有法律效力的凭证的单位和个人征收的一种行为税。其目的是通过税收手段对经济活动进行监督和管理。
Stamp Tax is a behavior tax imposed on units and individuals that execute or receive legally effective documents in economic activities and exchanges; it supervises and regulates these activities through taxation.
（二）纳税人
(2) Taxpayers
凡是在中华人民共和国境内书立、领受《印花税暂行条例》所列举凭证的单位和个人，均为印花税的纳税人。包括企业、机关、团体、部队、学校以及其他经济组织和个人。
All units and individuals that execute or receive the documents listed in the Interim Regulations on Stamp Tax within China are taxpayers—enterprises, agencies, organizations, armed forces, schools, and other economic entities and individuals.
（三）征税范围
(3) Scope of Taxation
印花税的征税范围主要包括以下五类凭证：
Stamp Tax mainly covers five categories of documents:
购销、加工承揽、建设工程承包、财产租赁、货物运输、仓储保管、借款、财产保险、技术合同或者具有合同性质的凭证；
Purchase & sale, processing, construction contracting, property lease, freight, storage, loan, property insurance, technology contracts, or contract-like instruments;
产权转移书据；
Property-transfer documents;
营业账簿；
Business account books;
权利、许可证照；
Rights and licence certificates;
经财政部确定征税的其他凭证。
Other documents designated by the Ministry of Finance.
（四）税率
(4) Tax Rates
印花税采用比例税率和定额税率两种形式：
Stamp Tax uses both proportional and fixed rates:
比例税率：适用于合同、产权转移书据等，税率为万分之零点五至千分之一不等。例如，购销合同适用税率为万分之三，借款合同为万分之零点五。
Proportional rate: for contracts and property-transfer documents, ranging from 0.005% to 0.1%; e.g., purchase-sale contracts 0.03%, loan contracts 0.005%.
定额税率：适用于权利、许可证照和营业账簿中的其他账簿，按件贴花，每件5元。
Fixed rate: for licences and other account books, 5 yuan per document.
（五）税收优惠
(5) Tax Preferences
下列凭证免征印花税：
The following documents are exempt:
已缴纳印花税的凭证的副本或者抄本；
Copies or transcripts of already-stamped documents;
财产所有人将财产赠给政府、社会福利单位、学校所立的书据；
Instruments gifting property to government, social-welfare units, or schools;
经财政部批准免税的其他凭证。
Other documents approved by the Ministry of Finance.
（六）会计处理
(6) Accounting Treatment
企业发生应税行为时，应计提印花税：
When a taxable act occurs, accrue Stamp Tax:
借：税金及附加 / 管理费用（根据实际用途）
Dr: Taxes & Surcharges / Administrative Expenses (per usage)
贷：应交税费—应交印花税
Cr: Taxes Payable—Stamp Tax Payable
实际缴纳时：
Upon actual payment:
借：应交税费—应交印花税
Dr: Taxes Payable—Stamp Tax Payable
贷：银行存款 / 库存现金
Cr: Bank Deposit / Cash on Hand
二、烟叶税
II. Tobacco Leaf Tax
（一）定义
(1) Definition
烟叶税是对在中华人民共和国境内收购烟叶的单位征收的一种税。其目的是为了调节烟叶生产与流通，保障国家财政收入。
Tobacco Leaf Tax is levied on units purchasing tobacco leaves in China to regulate production and circulation and to secure fiscal revenue.
（二）纳税人
(2) Taxpayers
烟叶税的纳税人是在中华人民共和国境内收购烟叶的单位。主要包括烟草公司及其委托收购烟叶的单位。
Taxpayers are units purchasing tobacco leaves in China—mainly tobacco companies and their entrusted purchasers.
（三）征税范围
(3) Scope of Taxation
烟叶税的征税范围包括晾晒烟叶和烤烟叶。烟叶是指以种植为目的收获的、用于制造卷烟、雪茄烟等烟草制品的原料。
The tax covers sun-cured and flue-cured tobacco leaves—cultivated raw materials for cigarettes, cigars, etc.
（四）税率
(4) Tax Rate
烟叶税实行比例税率，税率为20%。计税依据为纳税人收购烟叶的收购金额，包括支付给烟叶销售者的烟叶收购价款和价外补贴。
A proportional rate of 20% is applied; the base is the purchase amount (leaf price plus extra subsidies).
（五）税收优惠
(5) Tax Preferences
目前烟叶税暂无普遍适用的法定优惠政策。但在特殊情况下（如自然灾害），地方政府可根据实际情况报请上级部门批准减免。
No general statutory preference exists; however, local governments may petition for relief in special cases (e.g., natural disasters).
（六）会计处理
(6) Accounting Treatment
由于烟叶税是收购环节发生的成本，因此应计入所收购烟叶的采购成本。会计分录为：
As the tax is part of acquisition cost, it is included in the purchase cost of tobacco leaves:
借：原材料 / 物资采购
Dr: Raw Materials / Materials Purchase
贷：应交税费—应交烟叶税
Cr: Taxes Payable—Tobacco Leaf Tax Payable
实际缴纳税款时：
When the tax is actually paid:
借：应交税费—应交烟叶税
Dr: Taxes Payable—Tobacco Leaf Tax Payable
贷：银行存款
Cr: Bank Deposit
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