本文通过实务案例,从合同是否分拆、变更签约主体和细化服务项目方面比较,并运用税收政策分析不同方案各自的税负,得出分拆合同比一揽子签约方式的税负低,受让方为单一纳税主体比多方纳税主体所交的印花税低,细化服务项目后的综合税负低,提醒纳税人在签约时应注意这些细节,使税负最小化。 This article through the practical case, comparing whether the contract is divided, changing the contracting subject and refining the service items, and using the tax policy to analyze the tax burden of different schemes, concludes that the tax burden of the spin-off contract is lower than that of the package contract mode, As a single taxpayer than the taxpayers paid by multiple taxpayers, the comprehensive tax burden after the refinement of service items is low, reminding taxpayers to pay attention to these details when signing contracts so as to minimize the tax burden.