The taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.
according to the provisions of the provisional regulations on stamp duty, stamp duty is levied on buyers and sellers at the rate of .5 ‰ of the amount recorded in the transaction contract.
The current stamp duty only levies on the vouchers listed in the stamp duty regulations, which can be divided into five categories:
1. Purchase and sale, processing contracting, construction project exploration and design, construction project contracting, property leasing, cargo transportation, warehousing, loan, property insurance, technology contracts or vouchers with contractual nature;
2. Documents of property right transfer;
3. Business account books
4. House property certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate and license photo;
5. Other vouchers for taxation as determined by the Ministry of Finance;
The documents that need to be declared for stamp duty are:
(1) contracts or documents with contractual nature:
purchase and sale contracts and cargo transportation contracts;
processing contract and warehousing contract;
construction engineering survey and design contract and loan contract;
construction and installation engineering contract and property insurance contract;
property lease contract, technical contract, etc.
(2) documents of property right transfer.
(3) business books.
(4) License of rights.
(5) Other documents determined by the Ministry of Finance.
To sum up, it is Xiaobian's relevant answer to what subjects stamp duty is included in the new accounting standards, and I hope it can help you.
Legal basis:
Article 2 of the Provisions on Issues Related to the Implementation of the Accounting Standards for Small Enterprises
The original system set up income from main business, income from other business, income from investment, non-operating income, cost of main business, taxes and surcharges for main business, other business expenses, and so on. The new standards set the subjects of main business income, other business income,
investment income, non-operating income, main business cost, business tax and surcharge, other business cost, sales expense, management expense, financial expense, non-operating expense and income tax expense. As the above-mentioned profit and loss subjects in the original account have no balance at the end of the year, there is no need to transfer.