1. What are the latest regulations on stamp duty?
Starting from May 1, stamp duty will be levied on the capital account books established by taxpayers based on the total amount of paid-in capital and capital reserves. The stamp duty is halved and other account books levied on a piecemeal basis are exempt from stamp duty. That is to say, starting from May 1st, the account book recording funds will be discounted from 0.5‰ to 0.25‰ based on the total amount of paid-in capital and capital reserves. The stamp duty for recording other account books has been changed from the original 5 yuan per book to exemption. In order to simplify the decal procedure, if the amount of tax payable is large or the number of decals is frequent, taxpayers may apply to the tax authorities to replace the decals with a payment letter or to make collective payments on a regular basis. Tax stamps shall be affixed to the taxable vouchers, and the taxpayer shall stamp or cancel the seam of each tax stamp.
2. What is the scope of stamp tax collection?
1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, cargo transportation, warehousing and storage, borrowing, Property insurance, technology contracts or contractual certificates;
2. Property transfer documents;
3. Business account books;
4. House ownership certificate , industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, license;
5. Other certificates for taxation determined by the Ministry of Finance;
3. Which certificates can Exemption from stamp duty?
1. Copies or transcripts of vouchers for which stamp duty has been paid, except for those who are deemed to be original users;
2. The property owner donates the property to the government, raises Documents issued by social welfare units and schools for orphans and disabled persons;
3. Agricultural and sideline product purchase contracts signed between the state-designated purchasing department and village committees and individual farmers;
4. Interest-free and subsidized loan contracts;
5. Contracts written by foreign governments and international financial organizations to provide preferential loans to the Chinese government and national financial institutions;
6. The property rights transfer documents signed by the enterprise due to restructuring;
7. Purchase and sale contracts for agricultural products and agricultural production materials signed between farmers' professional cooperatives and members of the cooperative;
8. Individual leasing and leasing The lease contract signed for the house, the vouchers related to low-rent housing and affordable housing by the management unit of low-rent housing and affordable housing, and the vouchers related to low-rent housing and affordable housing by the lessee of low-rent housing and the purchaser of affordable housing. .