1. What is the stamp duty rate of the house lease contract?
According to the Provisional Regulations on Stamp Duty and its detailed rules for implementation, property lease contracts include lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment. Based on the rental amount, the applicable tax rate is one thousandth of the rental amount (1‰). Therefore, the stamp duty rate of the house lease contract is one thousandth of the lease amount.
Second, the scope of stamp duty collection.
1. Purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts, barter contracts, etc. The purchase and sale amount is 0.3‰.
2. Processing contracts include processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts with 0.5‰ decals of processing or contracting income.
3, the construction project survey and design contract including survey and design contract by 0.5‰ fee decals.
4. The construction and installation contract includes 0.3‰ decal of the contract amount.
5. The property lease contract includes the rental decals for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment, and the lease amount is 65,438+0 ‰.
6. Goods transportation contracts include civil air transportation, railway transportation, maritime transportation, inland river transportation, road transportation and combined transportation contracts, and the transportation cost is 0.5‰.
7. The warehousing contract includes the warehousing contract, and the warehousing fee is 1‰.
8. Loan Contract The loan contract signed between banks and other financial institutions and the borrower (including financial lease contract but excluding interbank borrowing) shall be executed at 0.05‰ of the loan amount.
9. Property insurance contracts include property, liability, guarantee, credit and other insurance contracts, and shall be charged with 1‰ decal according to the insurance premium charged.
10. The technology contract includes technology development, transfer, consultation, service and other contracts, and the recorded amount is 0.3‰.
1 1. The transfer of property rights includes five transfer documents, namely, property rights and copyrights, trademark exclusive rights, patent rights and proprietary technology use rights * * *, land use right transfer/transfer contracts and commercial housing sales contracts (including property rights transfer documents publicly issued by joint-stock enterprises due to purchase, inheritance and gift), which shall be sealed at 0.5‰ of the recorded amount.
12. Enterprise accounting books include production and operation accounting books. The account book for recording funds shall be sealed at 0.5‰ of the total paid-in capital and capital reserve. Other account books should be posted to 5 yuan one by one.
13. The title certificate includes the house title certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, which will be posted in 5 yuan.
3. What are the exemptions from stamp duty?
1. Copy or photocopy of the stamp duty paid voucher.
2, the owner of the property rights to the government, social welfare units, schools established in accordance with the law.
3. Other certificates of tax exemption approved by the Ministry of Finance. The stamp duty rate of a house lease contract is one thousandth of the lease amount.
Legal objectivity:
Article 2 of the Individual Income Tax Law stipulates that individual income tax shall be paid on the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income.