| 多缴的印花税能申请退税或抵用吗? |
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| 引用本文： | 赵世峰,贺晶. 多缴的印花税能申请退税或抵用吗?[J]. 涉外税务, 2005, 0(10): 74 |
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| 作者姓名： | 赵世峰 贺晶 |
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| 作者单位： | 江苏省沛县地方税务局,江苏,沛县,221600 |
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| 摘 要： | 2004年度税务人员在对某工业企业进行税务检查时发现,该企业办税人员由于对印花税政策理解错误,导致企业权利许可证照多贴印花税票20元,采取核定征收办法的"购销合同"多缴印花税18295元.对此,征纳双方争议的焦点集中在多贴和多缴印花税能否抵退.
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May Applications be Made for Refund or Credit of Excess Stamp Taxes Paid |
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| Shifeng Zhao,Jing He. May Applications be Made for Refund or Credit of Excess Stamp Taxes Paid[J]. International Taxation In China, 2005, 0(10): 74 |
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| Authors: | Shifeng Zhao Jing He |
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