A: Stamp duty items and tax rates table:
Purchase and sale contract: three tenths of the sales revenue;
Warehousing contract: according to the warehousing cost × one thousandth;
Property insurance contract: according to the amount of insurance premium × one thousandth;
Documentary evidence of property right transfer, patent right transfer and proprietary technology use right transfer: according to the amount recorded in the documentary evidence × five thousandths of the processing contract; according to the processing or contracting income × five thousandths;
Goods transportation contract: calculated according to transportation cost × 5 ‰;
Construction and installation project contract: according to the contract amount × 3/10000;
Loan contract: calculated by loan amount × 0.5 ‰;
Real estate lease contract: according to the lease amount × one thousandth.
What are the preferential reduction and exemption policies for stamp duty in 2020?
1. Copy or photocopy of the stamp duty paid voucher;
2. Data set by property owners who donate property to the government, social welfare units and schools;
The purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;
4. Interest-free and discounted loan contracts;
5. Contracts for foreign governments or international financial organizations to provide preferential loans to the government of China and national financial institutions;
6. Other individual clauses.
In addition to exemption, from May 18, 1, 2065438, stamp duty will be halved at the rate of 5/10000, and stamp duty will be exempted for every five yuan posted in other books, which is also the most common preference in practice.
In addition, with the strengthening of the national policy of reducing taxes and fees and supporting the development of small and micro enterprises, the Ministry of Finance and Taxation jointly issued a document on 20 19, adding an inclusive tax reduction policy for stamp duty of small and micro enterprises. The specific provisions are as follows:
"By the people's governments of provinces, autonomous regions and municipalities directly under the central government according to the local actual situation and the needs of macro-control. Small-scale taxpayers of value-added tax can reduce or exempt urban maintenance and construction tax, property tax, urban land use tax and stamp duty (excluding stamp duty on securities transactions) within 50% of the tax amount. Implementation time is 201911October 65438-20265438.
The items and tax rates of stamp duty are listed above. When you forget the tax rate at work, you can come back and look at the information, but you need to find the skills to remember quickly and accurately in the exam. You can also apply for relief in time for acts that meet the preferential policies of stamp duty, and you can choose the corresponding policy terms when you declare tax payment.