新会计准则下资金账簿印花税计税依据研究

Systematic Study of Stamp Tax on Capital Accounts Within New Accounting Standard for Business Enterprises

现行印花税法规与已经执行的《企业会计准则》之间的矛盾日益突出。尤其是以资金账簿余额作为计税依据的印花税,因代表资金金额之一的"资本公积"科目核算内容变动,不仅表现为增加,也经常发生减少的情况。这种情况使得按照资金账户余额计税产生了超额纳税,即应该退税的尴尬。实际上,这是由于新会计准则引入了包括公允价值计量在内的一系列影响"资本公积"变化的新内容所导致的问题。建议依据"实收资本"和"资本公积"的明细科目——"资本溢价"的余额计算印花税,以便在不改变现行印花税法规的基础上完善印花税的计税依据。

The contradiction between the existing stamp tax legislation and the implemented ＂accounting standard for business enterprises＂ is becoming increasingl accounts, reflects the fluctuation of capital reserve. y conspicuous. Stamp tax, based on the balance of capital But sometimes it increases and sometimes it reduces. This produces a surplus in tax paying. Thus tax rebates come up. In fact, the reason for it is the introduction of new contents in new accounting standard, such as fair value which has impacts on capital reserve. It is advised that stamp tax should be calculated based on the balance of capital premium, the contents of paid-in capital and capital reserve so as to improve stamp tax base.