1. Purchase and sale contract
Including supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustment, compensation, barter and other contracts.
Apply decals according to three ten thousandths of the purchase and sale amount.
Contractor (taxpayer)
2. Treatment of Olive Contract
Including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.
According to the processing or contracting income of five over ten thousand decals.
Contractor (taxpayer)
3. Construction projects
Survey and design contract
Including survey and design contracts.
Apply decals in the proportion of 0.5 ‰
Contractor (taxpayer)
4. Construction and installation project contract
Including construction and installation engineering contracts.
Apply decals according to three ten thousandths of the contract amount.
Contractor (taxpayer)
5. Property lease contract
Including rental houses, ships, planes, motor vehicles, machinery, appliances, equipment, etc.
Apply decals at one thousandth of the rental amount. If the tax amount is less than one yuan, the decal is one yuan.
Contractor (taxpayer)
6. Contract of carriage of goods
Including civil aviation, railway transportation, sea transportation, inland river transportation, road transportation and combined transport contracts.
Apply decals according to five ten thousandths of the transportation cost.
Contractor (taxpayer)
If the document is a contract, it shall be sealed according to the contract.
7. Warehousing contract
Including warehousing contracts.
Apply decals at one thousandth of the storage cost.
Contractor (taxpayer)
Warehouse receipts or stack sheets used as contracts shall be stamped according to the contracts.
8. Loan contract
Loan contracts signed between banks and other financial institutions and borrowers (excluding interbank lending)
According to the loan amount of 0.5 ‰ decal.
Contractor (taxpayer)
If the document is a contract, it shall be sealed according to the contract.
9. Property insurance contract
Including property, liability, guarantee, credit and other insurance contracts.
According to the premium income 1‰ decal.
Contractor (taxpayer)
If the document is a contract, it shall be sealed according to the contract.
10. Technical contract
Including technology development, transfer, consulting, services and other contracts.
Stick a sticker according to three ten thousandths of the content.
Contractor (taxpayer)
1 1. Property right transfer document
Including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other transfer documents.
Apply decals according to five ten thousandths of the load.
Obvious (taxpayer)
12. Commercial account book
Production and operation account book
The account books for recording funds shall be stamped according to the original value of fixed assets and the total amount of self-owned liquidity. Other account books are affixed with five yuan each.
Accountant (taxpayer)
13. Permission
Including housing property certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.
Five yuan for decals by piece
Payee (taxpayer)
If there are some of the above businesses, you can pay taxes at the prescribed tax rate.