The stamp duty rate of different types of contracts is different. This paper introduces several common contract stamp duty rates: 1. Purchase and sale contracts, including supply contracts, pre-purchase contracts, purchase contracts, purchase and sale contracts, combined cooperation contracts and adjustment contracts, shall be stamped at 0.03% of the purchase and sale amount. 2, construction and installation project contract, according to the contract amount of 0.03% decals. 3, technical contracts, including technology development, transfer, consulting, services and other contracts, according to the amount of 0.03% decals. 4. Loan contracts, including banks and other financial institutions and borrowers, shall be stamped at 0.005% of the loan amount. 5. Property lease contracts, including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment, shall be affixed with decals according to the lease amount 1‰. If the tax amount is less than 1 yuan, press 1 yuan for decal. 6, warehousing contract, according to the warehousing cost of 0. 1% decals, warehouse receipts as a contract, according to the contract decals.
Basis: Article 3 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), taxpayers shall calculate the tax payable according to the nature of the tax payable vouchers and the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations. If the tax payable is less than 1, stamp duty shall be exempted. If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle.
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The above answer is only for the current information combined with my understanding of the law, please refer carefully!
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