According to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (OrderNo. 1988 of the State Council of the People's Republic of ChinaNo. 1 1), the construction and installation includes the construction and installation project contract, and the tax rate is three ten thousandths. According to Article 3 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), the construction project contract mentioned in Article 2 refers to the construction project survey and design contract and the construction and installation project contract. According to the above provisions, the decoration of renovation contract should belong to the construction and installation contract.
However, in the actual implementation process, because decoration and processing contracts in renovation contract are easily confused, Liaoning and Shandong have also made clear the stamp duty judgment of decoration in renovation contract, while Jiangsu Province has no such specific provisions.
The following provisions are for reference only: Notice of Liaoning Provincial Local Taxation Bureau on Defining Some Business Issues of Stamp Duty (Liaoning Local Taxation Bureau [1999] No.97) V. On the issue of contract decals for decoration and fitment industry If decoration and fitment are included in the building installation contract, decals shall be applied according to the building installation contract; Other decorative renovation contract, according to the processing contract decals.
Notice on Defining Some Policy Issues of Land Use Tax and Stamp Tax (Lu Di Shui Han [2008] 126) 1. Payment of stamp duty on decoration in renovation contract. Decorative renovation contract shall pay stamp duty of three ten thousandths of the contract amount in accordance with the contract of construction and installation project.
2. Architectural design contract
According to Article 3 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), the construction project contract mentioned in Article 2 of the Regulations refers to the construction project survey and design contract and the construction and installation project contract, and the construction project survey and design contract includes the survey and design contract. Therefore, we believe that the architectural design contract should be levied at the tax rate of five ten thousandths according to the construction project survey and design contract.
3. Interior design contract
Like the above-mentioned architectural design contract, it should also be levied according to the construction project survey and design contract.