2. Fixed tax rate, decal by piece, tax 5 yuan.
Tax basis for stamp duty:
1. The tax basis of the purchase and sale contract is the purchase and sale amount. Tax rate: 0.3‰
2. The tax basis for processing contracts is processing contract income. Tax rate: 0.5 ‰ The tax basis of construction engineering survey and design contracts is the fees charged. Tax rate: 0.5‰
4. The tax basis of the construction and installation project contract is the contract amount. Tax rate: 0.3‰
5. The tax basis of the property lease contract is the lease amount. Tax rate: 1‰6. The tax basis of the contract of carriage of goods is the transportation cost, but it does not include the loading and unloading cost. Tax rate: 0.5‰
7. The tax basis of warehousing contract is warehousing cost. Tax rate: 1‰
8. The tax basis of the loan contract is the loan amount. Tax rate: 0.05‰
9. Property insurance contracts are taxed on the basis of insurance premium income. Tax rate: 1‰
10. The tax basis of technical contracts is the amount contained. Tax rate: 0.3‰
1 1. The tax basis of property right transfer documents is the included amount. Tax rate: 0.5‰
12. The account book tax basis of the funds recorded in the business account book tax item is the total amount of "paid-in capital" and "capital reserve". The tax basis of other account books is the number of taxable vouchers. The account book for recording funds is 0.5‰, and other account books are 5 yuan, 13. The tax basis of rights and licenses is the number of taxable documents. Five yuan
Calculation formula:
Taxable amount = taxable amount of taxable documents (or number of taxable documents) * applicable tax rate (unit tax amount)