The payment of stamp duty is as follows: 1. If there is both an order and a purchase and sale contract, the order is not stamped. When there are both orders and purchase and sale contracts in economic business, only the purchase and sale contracts need to be posted, and the orders do not need to be posted. Loan contracts signed between non-financial institutions. There is no need to pay stamp duty on loan contracts signed by taxpayers and non-financial enterprises or individuals. For example, borrowing from shareholders is a way for enterprises to raise funds. If both parties do not belong to financial institutions, there is no need to stamp the loan contract signed with shareholders.
2. Business contract. The contracted operation contract is not included in the stamp duty tax item and does not belong to the stamp duty taxable certificate. Contracts signed by enterprises with the government and higher authorities, as well as contracting and leasing contracts implemented within enterprises, are not property leasing contracts and need not be stamped.
3. The expired contract does not need to be stamped. The decal contract signed by the enterprise expires, but because the rights and obligations contained in the contract have not been fulfilled, it is necessary to continue to implement the contents contained in the contract, that is, to continue to use the expired contract. As long as the contents and amount contained in the contract have not increased, there is no need to re-decal. Principal-agent contract The agency contract signed between the agency and the entrusting party, which only stipulates the agency matters, rights and responsibilities, is not taxable certificate and does not need decals.
4. The contract signed between the freight forwarding enterprise and the entrusting party and the special invoice issued by the freight forwarding industry. In the freight forwarding business, the principal-agent contract signed between the entrusting party and the freight forwarding enterprise, and the special invoice issued by the freight forwarding enterprise to the entrusting party do not belong to the stamp duty taxable certificate and do not need decals.
5. Express the shipping documents of luggage and parcels. For the business of consigning express luggage and parcels, the consignment documents issued are temporarily exempt from decals. Power supply contract signed between power grid and users. The power supply contract signed between the power grid and the user does not belong to the stamp duty certificate, and stamp duty is not levied.
Legal basis:
Article 5 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) shall be paid by taxpayers who calculate the tax payable by themselves in accordance with the provisions, and purchase it at one time and stamp it (hereinafter referred to as decals). In order to simplify the decal procedures, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities and take the payment book instead of decals or remit it on schedule.