Legal analysis: There are the following 13 situations where stamp duty needs to be paid, and the corresponding tax rates are as follows:
1. Purchase and sale contract:
Including supply, pre-purchase, and purchase , purchase and sale combination and cooperation, adjustment, compensation, barter and other contracts are concluded with a decal of 0.3‰ of the purchase and sale amount.
2. Processing contract:
Contracts including processing, customization, repair, repair, printing, advertising, surveying and testing, etc. are decaled at 0.5‰ based on processing or contracting income.
3. Construction project survey and design contract:
Including survey and design contracts, the fee is 0.5‰ decal.
4. Construction and installation project contract:
Including construction and installation project contract with decals of 0.3‰ based on the contract amount.
5. Property leasing contracts:
Contracts including leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc. are decaled at a rate of 1‰ of the lease amount.
6. Cargo transportation contract:
Including civil air transportation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts, the transportation fee is decaled at 0.5‰.
7. Warehousing and custody contract:
Including warehousing and custody contracts, the warehousing and custody fee is decaled at 1‰.
8. Loan contract:
Loan contracts signed by banks and other financial organizations and borrowers (including financial lease contracts but excluding inter-bank lending), based on the loan amount of 0.05 ‰applique.
9. Property insurance contracts:
Including property, liability, guarantee, credit and other insurance contracts, with a 1‰ decal based on the insurance premium collected.
10. Technology contracts:
Contracts including technology development, transfer, consultation, service, etc. will be decaled at 0.3‰ of the recorded amount.
11. Property rights transfer documents:
Including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights*** 5 property rights transfer documents, land Use right transfer contracts, commercial housing sales contracts (including stocks issued to the public by joint-stock enterprises, and property rights transfer documents written for purchases, inheritances, and gifts) will be decaled at 0.5‰ of the recorded amount.
12. Business account books:
Account books recording funds in production and operating account books included in accounting will be discounted at 0.5‰ of the total amount of paid-in capital and capital reserve. Other account books are decaled at RMB 5 per piece.
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 government departments, with a sticker of 5 yuan per piece .
Legal basis: The basis for calculating stamp tax in Article 5 of the "Stamp Duty Law of the People's Republic of China" is as follows:
(1) The basis for calculating tax on taxable contracts is The amount listed in the contract does not include the listed value-added tax;
(2) The tax calculation basis for the taxable property rights transfer document is the amount listed in the property rights transfer document, excluding the listed value-added tax. The value-added tax clearly stated;
(3) The basis for calculating tax in taxable business accounts is the total amount of paid-in capital (share capital) and capital reserves recorded in the account books;
(4) The tax calculation basis for securities transactions is the transaction amount. Article 6 If the taxable contract or property transfer document does not specify the amount, the tax basis for stamp duty shall be determined based on the actual settlement amount.
If the basis for tax calculation cannot be determined according to the provisions of the preceding paragraph, it shall be determined according to the market price at the time when the contract and property transfer documents are written; if the government pricing or government-guided price should be implemented according to law, it shall be determined according to relevant national regulations. .
Article 7 If there is no transfer price in a securities transaction, the tax calculation basis shall be determined based on the closing price of the security on the previous trading day when the transfer registration procedures are completed; if there is no closing price, the tax calculation basis shall be determined based on the face value of the security. .
Article 8: The amount of stamp duty payable shall be calculated based on the tax calculation basis multiplied by the applicable tax rate.
Article 9 If the same taxable voucher contains two or more tax items and the amounts are stated separately, the tax payable shall be calculated separately according to the tax items and tax rates applicable to them; if the amounts are not stated separately, the higher tax shall apply. tax rate.
Article 10: If the same taxable certificate is written by two or more parties, the tax payable shall be calculated separately based on the amounts involved.
Warm reminder
The above answers are only based on the current information and my understanding of the law. Please refer to it with caution!
If you still have questions about this issue, it is recommended that you sort out the relevant information and communicate with professionals in detail.