According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty, purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale cooperation contracts, adjustment contracts, compensation contracts and transaction contracts. , as well as taxable vouchers of books, newspapers, periodicals and audio-visual products concluded between publishing units and distribution units, such as purchase orders and purchase orders. Stamps are affixed at the rate of three ten thousandths of the purchase and sale amount.
Stamp duty should also be paid for sales without signing a sales contract. The regulations may vary from place to place. It is stipulated here that foreign-funded enterprises that purchase and sell abroad are taxed in full according to the purchase and sale amount, while the purchase and sale amount in China is taxed at 60% and the sales amount is taxed at 70%. The purchase and sale amount of domestic-funded enterprises is taxed at 60% and 70%.
The lease contract takes the rent as the taxable amount, and the tax rate is one thousandth.
For the payment method, how to declare and pay other taxes and stamp duty?
If you can't declare stamp duty through the internet, it means that the tax authorities have not opened this tax item, and you can notify the tax authorities to declare it. Of course, if it's not too much trouble, you can also pay it in the lobby of the tax authorities.
Stamp duty is a kind of tax levied on the act of binding and receiving legally effective certificates in economic activities and economic exchanges. Named after stamping the taxable certificate as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, public institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who bind and receive prescribed economic vouchers in China.
How to collect stamp duty on sales contracts? Under what circumstances can stamp duty be approved?
According to the Provisional Regulations of People's Republic of China (PRC) on Stamp Duty (the State Council OrderNo. 1 1), the purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale cooperation contracts, adjustment contracts, compensation contracts and barter contracts. The contractor shall seal it according to the proportion of three ten thousandths of the purchase and sale amount.
According to Article 4 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Further Strengthening the Management of Stamp Duty Collection (Guo [2004]150), according to Article 35 of the Tax Administration Law and the characteristics of stamp duty sources, in order to strengthen the management of stamp duty collection, the tax authorities may verify the tax basis of stamp duty for taxpayers under any of the following circumstances:
(1) Failing to establish a register of stamp duty taxable vouchers in accordance with the relevant provisions, or failing to truthfully register and completely preserve the taxable vouchers;
(2) Refusing to provide or not providing taxable vouchers truthfully, resulting in an obviously low tax basis;
(3) Failing to submit the report on the consolidated payment of stamp duty within the time limit prescribed by the tax authorities, failing to submit it within the time limit ordered by the tax authorities, or failing to submit it within the time limit, or failing to pay the consolidated payment of stamp duty in accordance with the provisions when the tax authorities check.