Question 1: Is it necessary to accrue stamp tax on purchase and sale contracts? No provision is made, just administrative expenses. In addition, there are real estate tax, vehicle and vessel tax, and land use tax, which do not need to be accrued and are directly included in the "administrative expenses"
Question 2: Is it necessary to accrue the stamp tax on the purchase and sale contract? If it is 17W and 19W, the value added is not included. Just tax. However, stamp tax does not need to be accrued. It must be declared and paid directly and included in the current management fee - stamp tax.
Question 3: How is stamp duty calculated and made in accounting entries? There are two types:
1. Proportional tax rate: 1. Various contracts and contract-like vouchers, property rights transfer documents, and business account books recording funds. The proportional tax rates are: 0.05 per thousand, 0.3 per thousand, 0.5 per thousand, and 1 per thousand.
2. Fixed tax rate: For the tax items of power, license and business account books other than the account books recording funds, a proportional tax rate is applicable, and the decal is applied on a per-piece basis. The tax amount is 5 yuan.
1. If the enterprise purchases stamp tax stamps with a small tax amount, it will be directly included in the "administrative expenses"
Debit: administrative expenses
Credit: bank deposit (or cash )
2. If the company purchases stamp tax stamps with a large tax amount, it can be calculated through the "prepaid expenses" account
(1) When purchasing
Borrow: to be paid Amortization expenses
Credit: bank deposit (or cash)
(2) When amortizing:
Debit: administrative expenses
Loan: Prepaid expenses
Question 4: How to accrue stamp duty? According to what standards are the tax rates: 1. Proportional tax rates, which are 0.05 per thousand, 0.3 per thousand, 0.5 per thousand, and 1 per thousand.
2. Fixed tax rate, decals are applied per piece, and the tax amount is 5 yuan.
The basis for calculating stamp duty:
1. The tax basis for a purchase and sale contract is the purchase and sale amount.
2. The tax calculation basis for processing contract is the processing contract income.
3. The tax calculation basis for construction project survey and design contracts is the fees collected.
4. The tax calculation basis for construction and installation project contracts is the contract amount.
5. The tax basis for property lease contracts is the lease amount.
6. The tax calculation basis for goods transportation contracts is transportation costs, but does not include loading and unloading costs.
7. The tax calculation basis for warehousing and storage contracts is warehousing and storage fees.
8. The tax calculation basis of a loan contract is the loan amount.
9. The tax basis for property insurance contracts is insurance premium income.
10. The tax basis for technology contracts is the amount stated.
11. The tax calculation basis on the property transfer document is the amount stated.
12. The tax basis for accounting books recording funds in the tax items of business accounts is the total amount of "paid-in capital" and "capital reserves". The tax calculation basis for other accounting books is the number of taxable vouchers.
13. The tax basis for rights and licenses is the number of taxable certificates.
Calculation formula:
Tax payable = tax amount of taxable vouchers (or number of taxable vouchers) * applicable tax rate (unit tax amount)
Question 5 : Is the contract stamp tax inclusive of tax or excluding tax? 1. The stamp tax when declaring a purchase and sale contract is deducted at three ten thousandths of the purchase and sale amount on the contract. If the contract purchase and sales amount is a tax-inclusive price, it will be calculated based on the tax-inclusive price. If it is not a tax-inclusive price, it will be calculated based on the contract amount. 2. The "Interim Regulations on Stamp Duty of the People's Republic of China" stipulates: Article 1. Units and individuals who write and receive the vouchers listed in these regulations within the territory of the People's Republic of China are all taxpayers of stamp tax ( (hereinafter referred to as taxpayers) shall pay stamp duty in accordance with the provisions of these regulations.
Article 2 The following vouchers are taxable vouchers: (1) Purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing, borrowing, property insurance, technology contracts or vouchers with a contractual nature; (2) Transfer of property rights Documentary evidence; (3) Business account books; (4) Rights and licenses; (5) Other tax receipts determined by the Ministry of Finance.
Question 6: What is the basis for accruing stamp duty? Stamp duty will only be incurred when the following contracts occur.
For details, please refer to the following website:
baike.baidu/view/259
1. Purchase and sale contract
Including supply, pre-order, Contracts such as procurement, purchase and sale combination and collaboration, adjustments, compensation, barter, etc. shall be stamped on the contracting party at a rate of three ten thousandths of the purchase and sale amount
2. Processing contract
Including processing and customization , renovation, repair, printing, advertising, surveying and testing, etc., the contractor will be awarded a sticker of 50,000% of the processing or contracting income
3. Construction project survey and design contract
Including survey , The design contract shall be marked with a sticker of 0.05% of the contract amount. 4. The construction and installation project contract shall include a construction and installation project contract with a sticker of 3% of the contract amount.
5. Property leasing contracts
Contracts including leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. will be deducted at one thousandth of the lease amount. If the tax amount is less than one yuan, the contract will be denominated as one yuan.
6. Goods transportation contracts
Including civil air transportation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts. If the transportation fee is affixed to the contracting party's document for use as a contract, it will be affixed according to the contract
7. Warehousing and storage contract
Including warehousing and storage contracts, the warehousing and storage fee will be affixed to If a warehouse receipt or warehouse receipt is used as a contract by the contracting party, it shall be stamped according to the contract
8. Loan contract
Banks and other financial organizations and borrowers (excluding inter-bank lending) ) The loan contract signed with stamp duty shall be stamped at 0.5% of the loan amount. If the contracting party's document is used as a contract, it shall be stamped according to the contract
9. Property insurance contract
Including property , liability, guarantee, credit and other insurance contracts shall be decaled at one thousandth of the insurance premium income. If the contracting party's documents are used as contracts, they shall be decaled according to the contract
10. Technology contract
Including technology Contracts such as development, transfer, consultation, and services shall be stamped with three ten thousandths of the stated amount to the contracting party
11. Property transfer documents
Including property ownership, copyright, and exclusive rights to trademarks , patent rights, proprietary technology use rights and other transfer documents shall be stamped to the holder of the certificate at 50,000% of the amount stated
12. Business account books
Account books for production and operation Account books recording funds shall be denominated at 50,000% of the total amount of paid-in capital and capital reserves. Bookkeeper
13. Rights and licenses
Including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by the *** department Other account books are decaled at RMB 5 per item
Question 7: Is the basis for calculating stamp tax based on tax-included income or tax-exclusive income? The basis for calculating stamp tax on purchase and sales contracts is based on purchase plus sales tax-exclusive income 60 Calculate three ten thousandths of the amount
Question 8: Regarding the stamp tax on the purchase and sale contract, does the stamp tax include or exclude tax when accruing the stamp tax? Please give me some advice. The reply is as follows:
According to the "Interim Regulations of the People's Republic of China on Stamp Duty", the purchase and sale contract shall be decaled at 0.3‰ of the purchase and sale amount.
Therefore, if your company has signed a contract, it depends on whether the contract includes value-added tax. If the amount stated in the contract is a tax-included amount, it will need to be decaled based on the tax-included amount, as stated in the contract. If the amount is tax-exclusive, there is no need to decal the tax-included amount. Same as above if the document is used as a contract.
If you want to ask about the assessment of stamp duty collection. There are currently no clear regulations from the General Administration on the assessment and collection of stamp tax, and different regions have different regulations, such as:
"Shanghai Municipal Taxation Bureau's Stamp Price Collection Contract for Purchase and Sales Contracts and Processing Contracts after the Implementation of the New Interim Regulations on Value-Added Tax" Notice on Issues" (Shanghai Shuidi [1993] No. 103) "With the implementation of the new Interim Regulations on Value-Added Tax on January 1, 1994, the original purchase and sale contract and the processing contract will be taxed according to the purchase and sales amount and the processing contract income respectively. The caliber has changed. For this reason, after research, the following provisions are made on the issue of stamp tax on purchase and sale contracts and processing contract contracts signed and received from January 1, 1994: 1. The decals of the purchase and sale contract shall be as recorded in the contract. The sales amount (purchase amount) does not include the recorded value-added tax tax decal. ”
“Notice of Jilin Provincial Local Taxation Bureau on Business Issues Related to Property and Behavior Tax” (Jidi Tax Finance Bank). Letter [2001] No. 23) "4. Regarding the tax calculation basis for the assessment and collection of stamp tax on entities and individuals. According to the "Jilin Province Stamp Tax Collection Management Measures", entities and individuals who sign commodity purchase and sales contracts between buyers and sellers and assess and levy stamp tax , the tax calculation amount of the "purchase amount" and "sales income" are based on the entire price paid to the other party for the purchased goods and the total price received from the other party for the sold goods. ”
"Shandong Provincial Local Taxation Bureau Stamp Duty Appraisal and Collection Management Measures" (Lu Di Shui Han [2005] No. 29) "Amount of stamp duty payable = Sales (business) income (purchasing costs, expenses, etc.) × Approved proportion × Applicable tax rate" "Tenth The stamp tax assessment and collection control ratios are as follows: (1) Purchase and sale contracts 1. Industrial enterprises: The stamp tax payable at the sales stage shall be calculated and paid at a rate of not less than 50% of the sales revenue and the applicable tax rate. 2. Commercial wholesale enterprises: payable at the sales stage. The stamp tax shall be calculated and paid at a rate of no less than 40% of the sales revenue and the applicable tax rate. ”
Your company is located in Shanxi and should apply to the "Shanxi Provincial Local Taxation Bureau's Interim Measures for the Collection and Administration of Stamp Taxes on Issuance of Purchase and Sales Contracts." "Notice" (Jin Di Shui Te Zi [1997] No. 1)
1. Other taxable documents other than purchase and sale contracts issued by taxpayers stipulated in this "Measures" shall be treated as stamp tax "Interim" The provisions of the "Regulations" and "Implementation Rules" shall be applied truthfully, and tax returns shall be made after being summarized on a regular basis in accordance with the provisions of Article 7 of these "Measures".
2. At present, industrial, commercial, material, foreign trade and other units use various forms of vouchers to distribute and allocate goods and materials, including transfer orders, distribution orders, demand orders and other names of orders, cards, Books, watches, etc.
For the above-mentioned vouchers, as long as they clearly define the supply and demand relationship between the two parties and are used for supply and settlement, stamp duty will be levied in accordance with the provisions of the purchase and sale contract.
"Interim Measures for the Collection and Management of Stamp Duties on Purchase and Sales Contracts in Shanxi Province"
Article 3 For industrial production enterprises or commodity circulation enterprises engaged in the purchase and sale of goods, any account set up in accordance with regulations If the taxpayer conducts accounting and can truthfully provide the purchase and sale contract and contractual vouchers, the taxpayer shall apply, and upon approval by the competent local tax authority, a stamp tax self-remittance permit shall be issued to the taxpayer, and the taxpayer shall pay according to the amount of the purchase and sale contract. , a method of self-collection, calculation and payment of stamp duty; if an account book is not set up in accordance with the regulations or if an account book is set up, the accounts are confusing, the income and expense vouchers are incomplete, and the purchase and sale contract and contractual vouchers cannot be truthfully provided, the local tax authority shall The authority will verify and issue a stamp tax assessment and remittance notice, and implement the method in which the competent local tax authorities will assess and levy stamp tax based on a certain proportion of the taxpayer's purchase and sale amount.
1. For industrial production enterprises engaged in the purchase and sale of goods, the competent local tax authorities may, based on the actual situation, determine the tax calculation basis for the stamp duty levied in the procurement process at a ratio of 50-80% of the purchase amount; The stamp duty levied on the sales link can be calculated based on the proportion of 60-90% of the sales revenue.
2. For commodity circulation enterprises engaged in the purchase and sale of goods, the competent local tax authorities may...gt;gt;
Question 9: How to calculate Stamp duty on purchase and sale contracts? The stamp tax for the purchase and sale contract is calculated at 3/10,000 of the subject amount of the purchase and sale contract.
However, many provinces calculate stamp tax based on the total amount of "main business income" and "other business income" multiplied by 0.3‰.
Note: The "Main Business Income" and "Other Business Income" accounts have no balance at the end of the month.