(2) Transfer of property rights.
1. Documents certifying the transfer of property rights, including the assignment and transfer of land use rights; Ownership, equity (excluding shares of listed companies), exclusive right to use trademarks, copyright, patent rights and transfer of know-how of buildings and structures such as houses.
2. Taxable amount = price ×0.5‰
(3) Business books. 1. Stamp duty is levied on the business account books where funds are recorded, and stamp duty is not levied on other business account books.
2. Taxable amount of taxable business account book = paid-in capital (share capital) and total capital reserve ×0.25‰
(4) Rights and licenses.
1. Rights and licenses, including immovable property certificate, business license, trademark registration certificate and patent certificate issued by government departments.
2 Taxable amount = number of taxable vouchers ×5 yuan/piece.
Can ordinary taxpayers open small-scale special tickets?
General taxpayers can issue special VAT invoices to small-scale customers. The buyer is a small-scale taxpayer and the seller is a general taxpayer, and the special VAT invoice does not need to be returned.
According to the management and use of VAT invoices, when economic business occurs, general taxpayers can issue special VAT invoices and ordinary invoices, and general taxpayers can issue special invoices to small-scale taxpayers, but small-scale taxpayers cannot deduct the input tax.