Stamp duty is required for advertising production contracts. Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty stipulates that stamp duty shall be levied only on the vouchers listed in the schedule of tax items and tax rates and other vouchers determined by the Ministry of Finance. According to the table of stamp duty items and rates in the Provisional Regulations on Stamp Duty, processing contracts, including processing, customization, repair, printing, advertising, surveying and mapping, testing, etc., should be stamped by the undertaker according to the income from processing or contracting.
Which contracts need to pay stamp duty? What is the tax rate for each contract?
Purchase and sale contracts, processing contracts, construction survey and design contracts, construction and installation contracts, property lease contracts, cargo transportation contracts, warehousing and transportation contracts, loan contracts, property insurance contracts, technology contracts, property transfer documents, business account books, rights and licenses, etc. shall all be subject to stamp duty according to regulations.
The contract tax rate is as follows:
I. Purchase and sale contracts
Collection scope: including contracts such as supply, pre-purchase, procurement, cooperation between purchase and sale, adjustment, compensation and barter.
Tax rate (tax standard): 0.3‰ of the purchase and sale amount.
Taxpayer: the contractor.
Second, the processing contract
Collection scope: including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.
Tax rate (tax standard): 0.5‰ of processing or contracting income.
Taxpayer: the contractor.
Three, the construction project survey and design contract
Collection scope: including survey and design contracts.
Tax rate (tax standard): 0.5‰ decal according to the charging standard.
Taxpayer: the contractor.
Four, construction and installation project contract
Collection scope: including construction and installation engineering contracts.
Tax rate (tax standard): 0.3‰ of the decal contract amount.
Taxpayer: the contractor.
Verb (abbreviation of verb) property lease contract
Collection scope: including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment.
Tax rate (tax standard): rent amount1‰; If the tax amount is less than 1 yuan, it is 1 yuan.
Taxpayer: the contractor.
Six, the contract of carriage of goods
Collection scope: including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts.
Tax rate (tax standard): transportation cost 0.5‰ decal.
Taxpayer: the contractor.
Seven, warehousing and transportation contract
Scope of collection: according to the warehousing expenses, including warehousing contracts.
Tax rate (tax standard): use 1‰ decal.
Taxpayer: the contractor.
Eight. Loan contract
Collection scope: loan contracts signed between banks and other financial institutions and borrowers (excluding interbank lending)
Tax rate (tax standard): 0.05‰ of the loan amount.
Taxpayer: the contractor.
Nine. propertyinsurancecontract
Collection scope: including property, liability, guarantee, credit and other insurance contracts.
Tax rate (tax standard): premium income 1‰, and liability, guarantee and credit insurance contracts are temporarily sealed by 5 yuan.
Taxpayer: the contractor.
X. Technology contract
Collection scope: including technology development, transfer, consultation and service contract.
Tax rate (tax standard): 0.3‰ of the contract amount.
Taxpayer: the contractor.
XI。 Property right transfer document
Collection scope: including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other property rights transfer documents, land use right transfer, transfer contract, commercial housing sales contract.
Tax rate (tax standard): 0.5‰ decal according to the book value.
Taxpayer: Obviously.
Twelve. Commercial account book
Collection scope: production and operation account books.
Tax rate (tax standard): the account book for recording funds shall be sealed at 0.5‰ of the total paid-in capital and capital reserve. Other account books are posted according to each 5 yuan.
Taxpayer: Bookkeeper.
Thirteen. Rights and license photos
Scope of expropriation: including house property right certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.
Tax rate (tax standard): according to the posted flowers, each 5 yuan.
Taxpayer: payee
Do I have to pay stamp duty on the promotional film contract of the company? These are the answers to the questions. Stamp duty can be said to be a very old tax. When people use contracts and loan vouchers, they like to have the government seal them to ensure the legal effect of the vouchers. The government uses stamp duty to collect this part of the expenses, which has increased a lot of fiscal revenue for the government.