Legal analysis: The Provisional Regulations on Stamp Duty stipulates that tax payable vouchers should be stamped when the account books are set up or received, and the collection basis is the contract amount. In order to further strengthen the management of stamp duty collection, various provinces have formulated the Measures for the Administration of Stamp Duty Collection. For taxpayers of stamp duty on purchase and sale contracts, the approved collection ratio shall be determined according to the following standards: 1. For units and individuals engaged in the purchase and sale of industrial goods, the tax basis for applying for stamp duty in the procurement process is 50%-100% of the purchase amount; The stamp duty applicable to its sales links shall be levied at the rate of 60%- 100% of the sales revenue. 2. For commodity circulation units and individuals engaged in the purchase and sale of commodities, the stamp duty applied for in the procurement process shall be approved as the tax basis according to the proportion of 60%- 100% of the purchase amount; The stamp duty applicable to its sales links shall be levied at the rate of 20%- 100% of the sales revenue. 3, units and individuals engaged in real estate development, in the procurement process to apply for stamp duty, according to the purchase amount of 70%-65%+000% of the proportion of approved tax basis; Stamp duty applicable to its sales links shall be levied according to the proportion of 100% of sales revenue. Taxable amount = purchase and sale amount multiplied by the approved collection rate multiplied by 0.03%.
Legal basis: Provisional Regulations on Stamp Duty in People's Republic of China (PRC) Article 3 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 gross, stamp duty shall be exempted. If the tax payable is more than one corner, the tax mantissa is less than five points, and if it exceeds five points, it will be paid at one corner.