The amount of stamp duty payable on purchase and sale contracts of industrial (commercial) enterprises that adopt approved collection = (sales revenue + purchase amount) × verification rate × applicable tax rate (0.03%) = 10000*0.5*0.03%= 1.5 yuan.
So, when the sales revenue is 10,000 yuan, the stamp tax that needs to be paid is 1.5 yuan.
Extended information:
Stamp duty is a tax levied on the act of writing and receiving legally valid certificates in economic activities and economic transactions. It got its name from the fact that tax stamps are affixed to taxable certificates as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, public institutions, military units, social groups, other units, individual industrial and commercial households and other individuals established in China and receiving required economic certificates.
The taxable objects of stamp tax
The entities and entities that write and receive the vouchers listed in the "Interim Regulations of the People's Republic of China on Stamp Duty" within the territory of the People's Republic of China and the People's Republic of China Individuals are all taxpayers of stamp duty and must pay stamp duty in accordance with regulations. Specifically:
The person who makes the contract
The person who establishes the record
The person who sets up the account book
The recipient
Use People
Reference: Baidu Encyclopedia - Stamp Duty