Now enterprises will provide some services, such as technical services, in addition to commodities. After the two sides talk about the service conditions, they should sign a technical service contract. According to the relevant provisions of the tax law, the technical service contract belongs to the scope of stamp duty collection, and the parties to the contract should pay taxes on time. Then, how to calculate the stamp duty of service contracts? Look at me.
1. How to calculate the stamp duty on service contracts?
The tax items of stamp duty refer to the taxable items clearly stipulated in the Stamp Tax Law, which specifically stipulates the tax scope of stamp duty. Generally speaking, those included in the tax items will be taxed, and those not included in the tax items will not be taxed. Stamp duty * * * has 13 tax items.
The tax rate design of stamp duty follows the principle of light tax burden and average burden. So the tax rate is relatively low; The parties to the vouchers, that is, the units and individuals that have direct rights and obligations with the vouchers, shall pay taxes on the vouchers they hold according to law. There are two forms of stamp duty, namely proportional tax rate and fixed tax rate.
The service contract stamp duty rate is three ten thousandths, and it is paid according to three ten thousandths of the service contract amount. Now it is generally required to pay monthly.
Provisional Regulations on Stamp Duty Article 5 Taxpayers shall calculate the tax payable by themselves according to the regulations, and pay by purchasing and stamping (hereinafter referred to as decals) at one time.
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.
2. What is the scope of stamp duty?
At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:
1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;
2. Transfer of property rights;
3. Commercial account books;
4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;
5. Other tax vouchers determined by the Ministry of Finance;
3. What kind of punishment will you get if you don't pay stamp duty?
A taxpayer who commits one of the following acts shall be punished by the tax authorities according to the seriousness of the case:
1. If the tax bill is not posted or posted less, the tax authorities shall not only order it to subsidize the tax bill, but also impose a fine of 3 to 5 times the amount of the tax bill that should be subsidized;
2. The tax authorities may impose a fine of 1 ~ 3 times the amount of the stamps that have not been cancelled and received;
3. If the taxpayer removes the attached tax stamp for reuse, the tax authorities may impose a fine of less than 5 times the amount of the tax stamp for reuse or more than 2,000 yuan 1 10,000 yuan.
4, forged tax stamps, by the tax authorities to judicial organs for criminal responsibility.
To sum up, there are two ways to calculate stamp duty, fixed tax rate and proportional tax rate. The stamp duty on service contracts is calculated according to three ten thousandths of the contract amount, which belongs to the proportional tax rate. After the conclusion of the contract, the enterprise should purchase stamp duty bills from the tax office, and then apply stamps on the contract to complete the tax payment. Enterprises with tax obligations will be subject to administrative punishment if they evade taxes.