Taxpayers of stamp duty must be familiar with the term "stamp duty rate". What is the stamp duty rate of labor contracts? What is the stamp duty rate of labor contract? Many people don't know. 1. What is the stamp duty rate of the labor contract? Stamp duty rate refers to the current stamp duty rate in China, which is proportional and fixed. Proportional tax rate refers to the ratio of taxable amount to taxable voucher amount, which is divided into three grades: one thousandth, five thousandths, three thousandths, five thousandths and three thousandths. The fixed tax rate refers to the fixed tax amount of each taxable voucher. The proportional tax rate is applicable to all kinds of economic contracts, documents with contractual nature, account books for recording funds, property right transfer documents and other taxable documents. Generally, these vouchers contain a sum of money, and they are taxed in proportion. Taking more and taking less can not only ensure fiscal revenue, but also reflect the tax principle of reasonable burden. The fixed tax rate is applicable to other commercial account books, rights licensing, etc. These vouchers do not belong to the fund account book or have no record of the amount, which is convenient for tax payment and simplifies tax collection and management. The stamp duty rate of labor contract is a kind of stamp duty rate. 2. The stamp duty rate of the labor contract is 1. Purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts and barter contracts. 2. Processing contracts include processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts. Construction engineering contracts include survey and design contracts. The design contract shall be affixed with decals in the proportion of 0.5 ‰. 4. The construction and installation project contract shall be stamped at 0.3 ‰ of the contract amount. 5. The property lease contract shall include decals for leased houses, ships, airplanes, motor vehicles, machinery, appliances and equipment, with the decal rate of 0. 1 ‰. If the tax amount is less than one yuan, the contractor shall affix a one-yuan decal. 6. Contracts for the carriage of goods, including civil aviation, railway transport, maritime transport, inland river transport, road transport and combined transport contracts, shall be stamped with the contractor's certificate as a contract, and shall be stamped with contract decals. 7. Warehousing contracts, including warehousing contracts, shall be stamped with the contractor's warehouse receipt or stack sheet as the contract. According to the contract decal 8, the loan contract (excluding interbank lending) signed by banks and other financial institutions and borrowers is taken as the contract, and the contractor's documents are stamped at 0.5% of the loan amount, while the property insurance contract includes insurance contracts such as property, liability, guarantee and credit, and the contractor's documents are stamped at 0.3% of the insured amount. Apply for decal 10 according to the contract, apply for decal 1 1 according to the amount contained in the technical contract including technology development, transfer, consultation and service contracts, apply for decal 12 according to the amount contained in the contract, and apply for decal according to the transfer documents of property ownership and copyright, trademark exclusive right, patent right and proprietary technology use right according to the amount contained in the business account book.