How to calculate stamp duty depends on the situation:
I. Calculation method of stamp duty
1. For vouchers with proportional tax rate, the calculation formula of stamp duty payable is: tax payable = tax payable of taxable vouchers * proportional tax rate.
2. For vouchers with fixed tax rate, the calculation formula of stamp duty payable is: tax payable = number of taxable vouchers * fixed tax rate.
3. For the account book where funds are recorded in the business account book, the formula for calculating the tax payable of stamp duty is: tax payable = (paid-in capital+capital reserve) * 0.5 ‰.
4. Other account books should be stamped one by one, each 5 yuan.
Secondly, the rate of stamp duty.
1, purchase and sale contract
Including supply, pre-purchase, procurement, purchase and sale combination and cooperation, adjustment, compensation, barter and other contracts.
Apply decals according to three thousandths of the purchase and sale amount.
2. Processing contract
Including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.
According to the processing or contracting income, the decal is 0.5 ‰.
3, the construction project survey and design contract
Including survey and design contracts, a 0.5% sticker fee will be charged at the rate of 0.5%.
4, construction and installation project contract
Including the construction and installation project contract, the decal is 0.3 ‰ of the contract amount.
5. Property lease contract
Including leased houses, ships, planes, motor vehicles, machinery, appliances, equipment, etc. The decal shall be affixed at one thousandth of the lease amount.
If the tax amount is less than one yuan, it is one thousandth.
6. Contract of carriage of goods
Including civil aviation, railway transportation, sea transportation, inland river transportation, road transportation and combined transport contracts.
Use 0.5% decals according to the transportation cost.
If the document is a contract, it shall be sealed according to the contract.
7. Warehousing contract
Including warehousing contracts.
According to the storage cost, decals are one thousandth.
Warehouse receipts or stack sheets are used as contracts, and the official seals shall be affixed according to the contracts.
8. Loan contract
The loan contract (excluding interbank lending) signed between banks and other financial institutions and the borrower shall be sealed at 0.5 ‰ of the loan amount.
If the document is a contract, it shall be sealed according to the contract.
9. Property insurance contract
Including property, liability, guarantee, credit and other insurance contracts. Apply decals at 0.03 ‰ of the insured amount.
If the document is a contract, it shall be sealed according to the contract.
10, technical contract
Including technology development, transfer, consultation, service and other contracts, 0.3‰ of the amount shall be applied.
1 1, property transfer certificate
Including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other transfer documents.
Add 0.5 ‰ printing according to the included amount.
12, business account book
According to the original value of fixed assets and the total amount of self-owned liquidity, the production and operation account books and the record fund account books are stamped.
Other account books are affixed with five yuan each.
13, right, license
Including the house property certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, and the decals are five yuan each.
14, stock trading
0. 1% of the transaction amount.
Three. Exemptions from stamp duty are as follows:
1, copy or photocopy of the stamp duty paid voucher;
2. If the property owner donates the property to the government, social welfare units and schools, it shall be handled according to this book;
3. Other certificates of tax exemption approved by the Ministry of Finance.
To sum up, the unit that implements the summary payment of stamp duty shall not pay for more than one month at the longest. When using a computer for accounting, it is necessary to apply decals one by one when printing account pages and binding account books through computer output.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty.
Article 2 The following vouchers are taxable vouchers:
(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;
(2) Transfer of property rights;
(3) Business account books;
(4) Rights and licenses;
(5) Other tax vouchers determined by the Ministry of Finance.