What does stamp duty mean? How to calculate stamp duty?

In the process of housing transaction, buyers need to pay a certain stamp duty. But many people don't know about stamp duty. Do you know what stamp duty means? Regarding the definition of stamp duty, you can also learn about it below. Also, stamp duty should be paid under other circumstances, and the stamp duty to be paid under different circumstances is different. In the process of housing transaction, buyers need to pay a certain stamp duty. But many people don't know about stamp duty. Do you know what stamp duty means? Regarding the definition of stamp duty, you can also learn about it below. In addition, in other cases, you need to pay stamp duty. The stamp duty you need to pay is different under different circumstances. Do you know how to calculate stamp duty?

What does stamp duty mean?

1. Taxes levied on various contracts, property rights transfer documents, business account books, rights licenses and other taxable documents signed in economic activities. Stamp duty shall be paid by the taxpayer who buys the affixed stamp according to the prescribed tax proportion and quota, that is, the tax payment obligation shall be completed.

2. Stamp duty on securities transactions is developed from ordinary stamp duty and belongs to behavior tax. According to the transaction amount of a stock transaction, both buyers and sellers are taxed at the same time. The basic tax rate is 0.4%, and stamp duty is not levied on funds and bonds.

How to calculate stamp duty?

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: tax payable = the amount recorded in the tax payable certificate (expenses and income)? Applicable tax rate tax payable = number of taxable documents? Applicable tax standards.

1. Purchase and sale contract: apply for decals according to three ten thousandths of the purchase and sale amount;

2. Processing contract: decals with processing or contracting income of 50,000 yuan;

3. Construction project survey and design contract: 0.5 ‰ decal according to the charging standard;

4. Construction and installation project contract: applique according to three ten thousandths of the contract amount;

5. Real estate lease contract: decal at one thousandth of the lease amount; If the tax amount is less than one yuan, stick one yuan.

6. Goods transportation contract: decal at 0.5 ‰ of transportation cost; If the document is a contract, it shall be sealed according to the contract.

7. Warehousing contract: decal at one thousandth of the warehousing cost; Warehouse receipts or stack sheets are used as contracts, and the official seals shall be affixed according to the contracts.

8. Loan contract: Apply according to 0.5% of the loan amount. If the document is a contract, apply according to the contract.

9. Property insurance contract: decal at one thousandth of premium income; If the document is a contract, it shall be sealed according to the contract.

10. technical contract: apply decals according to three ten thousandths of the included amount.

1 1. Property right transfer certificate: affix decals according to the amount included.

12. Business account books: the account books in which funds are recorded shall be affixed with decals of 0.5 ‰ of the recorded amount, and other account books shall be affixed with decals of 5 yuan.

13. Rights and licenses: including house property right certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, with a stamp of five yuan each.

How to calculate stamp duty? I have introduced the calculation method of stamp duty in detail in my article. Of course, if you still don't understand or are confused, please ask professionals to help you calculate, such as regular intermediary companies, who can help you solve all the problems encountered in the process of buying a house. What does stamp duty mean? After reading the article, it goes without saying.