(1) Taxpayer
Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.
(2) Tax items and tax rates (tax standards)
According to the different nature of taxable documents, stamp duty adopts proportional tax rate and fixed tax rate respectively. See Table of Stamp Duty Items and Rates (Tax Rates) for specific tax items and tax standards:
Table of Stamp Duty Items and Rates (Tariff)
Tax Items Collection Scope Tax Rate (Tax Standard) Taxpayer Description
1. Purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, combined purchase and sale contracts, coordination contracts, adjustment contracts, compensation contracts, barter contracts, etc. The contractor shall apply decals at the price of 0.3‰.
Two, processing contracts, including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts, according to the processing or contracting income of 0.5‰ decal contract.
Three, the construction project survey and design contract, including the survey and design contract, is charged by the contractor at 0.5‰.
Four, the construction and installation project contract includes the construction and installation project contract according to the contract amount of 0.3‰ decals.
Five, the property lease contract includes housing, ships, aircraft, motor vehicles, machinery, appliances, equipment and other lease contracts according to the lease amount of 1‰ decals. If the tax amount is less than 1 yuan, the contractor shall set up the decal according to 1 yuan.
Six, cargo transport contracts include civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts, with 0.5‰ decal as the contract, according to the contract decal.
7. Warehousing and transportation contracts include warehousing and storage contracts. If the storage cost is 1‰, the contractor's warehouse receipt or stack list shall be taken as the contract and the price shall be calculated according to the contract.
Eight. Loan Contract The loan contract (excluding interbank borrowing) signed by financial institutions such as banks and borrowers shall be charged at 0.05‰ of the loan amount. If the contractor's documents are used as a contract, they shall be stamped with the official seal according to the contract.
Nine. Property insurance contracts include property insurance contracts, liability insurance contracts, guarantee insurance contracts and credit insurance contracts. The property insurance contract shall be sealed according to the premium income of 65,438+0 ‰, the liability insurance contract, guarantee insurance contract and credit insurance contract shall be temporarily sealed according to the quota, and the contractor's documents shall be used as the contract and sealed according to the contract.
Ten, technology contracts, including technology development, transfer, consulting, service and other contracts according to the contract amount of 0.3‰ decal contractor.
11. Property right transfer certificates include property right ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other property right transfer certificates. Land use right transfer, transfer contract and commercial housing sales contract are charged at 0.5‰ of the certificate amount.
Twelve, enterprise account books, production and operation account books recorded funds, according to the paid-in capital and capital reserve of 0.5‰ of the total decal. Other account books should be stamped one by one, and the holder of each account book should be in 5 yuan 13. Photos of rights and licenses include house property right certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, and each photo is received in 5 yuan.
In addition, according to the special provisions of the State Council, the amount of shares issued to the public by joint-stock cooperative enterprises due to the sale, inheritance and donation of the established equity transfer documents shall be calculated according to the actual transaction price of the securities market on the day of establishment, and the transferor shall pay stamp duty at the rate of 1‰.
(3) Tax calculation method
Stamp duty is based on the amount, expenses, income and the number of vouchers recorded in taxable vouchers, and the taxable amount is calculated according to the applicable tax rate or tax standard. Calculation formula of tax payable:
1. Taxable amount = amount (expenses and income) recorded in the taxable certificate × applicable tax rate.
2. Taxable amount = number of taxable documents × applicable tax standard.
(4) tax exemption
The following vouchers can be exempted from stamp duty:
(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;
(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled;
(3) 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 discount loan contracts;
(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;
(6) the transfer of property rights signed by the enterprise due to restructuring;
(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;
(eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing.
Extended data
The following items are temporarily exempt from stamp duty:
(1) agricultural and forestry crops and animal husbandry insurance contract;
(2) between publishers of books, newspapers and periodicals, and between publishers and subscribers and individuals;
(3) Share of investors buying and selling securities investment funds;
(4) the State Council and the provincial people's government decided or approved the decoupling of government from enterprises, enterprise (group) reorganization, change of enterprise affiliation, restructuring of state-owned enterprises and revitalization of state-owned enterprise assets, and free transfer of state-owned shares;
(5) individuals buy and sell houses.
3.20 10 Within three years from September 27th, public rental housing (hereinafter referred to as public rental housing) management units can be exempted from stamp duty involved in the construction of public rental housing. In other housing projects supporting the construction of public rental housing, according to the relevant materials issued by government departments, the stamp duty involved in the construction and management of public rental housing can be exempted according to the proportion of the construction area of public rental housing to the total construction area.
Public rental housing management units can be exempted from stamp duty if they purchase housing as public rental housing; The design of the lease agreement signed by both parties to the public rental housing lease can be exempted from stamp duty.
Tax object
The units and individuals listed in the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty who have signed books and received vouchers are taxpayers of stamp duty and shall pay stamp duty in accordance with relevant regulations. Specifically:
1, contractor
2, according to people
3. Bookkeeper
4. Recipients
5. users.
At present, stamp duty is only levied on the vouchers listed in the Stamp Duty Ordinance. There are five specific categories:
1, purchase and sale contracts, processing contracts, construction project survey and design, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technical contracts or documents of a contractual nature;
2. Transfer of property rights;
3. Commercial account books;
4. Property right certificate, business license, trademark registration certificate, patent certificate, land use certificate and permit;
5. Other tax vouchers determined by the Ministry of Finance;
The tax items of stamp duty refer to the taxable items clearly stipulated in the Stamp Tax Law, which specifically stipulates the tax scope of stamp duty. Generally speaking, those included in the tax items will be taxed, and those not included in the tax items will not be taxed. Stamp duty * * * has 13 tax items.
The tax rate design of stamp duty follows the principle of light tax burden and average burden. So the tax rate is relatively low; The parties to the vouchers, that is, the units and individuals that have direct rights and obligations with the vouchers, shall pay taxes on the vouchers they hold according to law.
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