Stamp duty shall be paid for the liquidation of fixed assets. For the fixed assets purchased and sold by the enterprise, if there is a purchase and sale contract, the tax stamp shall be calculated according to 3/10000 of the purchase and sale contract amount; If there is no purchase and sale contract, and the stamp duty on the purchase and sale contract of the enterprise is the approved collection method, the stamp duty shall be collected according to the proportion of 100% of the relevant business amount recorded in the subject of "fixed assets" of the enterprise. Provisional Regulations on Stamp Duty Article 2 The following documents are taxable documents: (1) Purchase and sale contracts, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature; (2) Transfer of property rights; (3) Business account books; (4) Rights and licenses; (5) Other tax vouchers determined by the Ministry of Finance.
Legal objectivity:
Taxable contents in Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC): (1) Purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature; (2) Transfer of property rights; (3) Business account books; (4) Rights and licenses; (5) Other tax vouchers determined by the Ministry of Finance.