Stamp duty is a kind of tax levied on various contracts, property rights transfer documents, business books, rights permits and other taxable documents signed in economic activities. Stamp duty is purchased and stamped by the taxpayer according to the prescribed taxable proportion and quota, that is, the tax payment obligation is completed.
In other words, if you have economic activities, as long as you have legal basis such as contract, property right transfer, license, certificate and permit. You must pay them.
How to put stamps on the contract?
Taxable vouchers should be stamped with tax stamps, and taxpayers should affix seals on the seams of each tax stamp for cancellation or cancellation.
As long as the contract decal is attached to the taxable contract, whether it is attached to the front or back of the contract or not. A blank space in the contract will do. It should be noted that the stamp duty must be cancelled after the contract is decald (draw two horizontal lines at the junction of the stamp duty ticket and the voucher), and the collection of stamp duty can only be completed after the stamp duty is cancelled. If the contract pays a large amount of stamp duty and has too many seals, it is suggested to go to the tax department to issue a payment book or a tax payment certificate, and then paste one of them on the taxable contract.
What does stamp duty mean?
1. What is stamp duty?
A: Stamp duty is a tax levied on documents collected and received in economic activities and economic exchanges. Stamp duty is levied on various vouchers listed in the Provisional Regulations on Stamp Duty, which are paid by the bookend and payee of the vouchers. It is a kind of voucher tax with behavioral nature.
2. What is the taxpayer of stamp duty?
A: All domestic enterprises, organs, organizations, armed forces, Sino-foreign joint ventures, cooperative enterprises, foreign companies, enterprises and other economic organizations and institutions that set up account books in People's Republic of China (PRC) and receive the vouchers listed in the Regulations are all taxpayers of stamp duty. Listing certificate refers to the certificate that has legal effect in China and is protected by the laws of China. The above documents, whether in China or abroad, shall be affixed with decals as required. According to the different bookends and payees of taxable vouchers, their taxpayers can be called undertakers, bookkeepers, pawnbrokers and payees respectively. All contracts, documentary evidence, etc. It is signed by two or more parties, and all parties are taxpayers. For commercial account books, rights and licenses, bookkeepers and recipients are taxpayers. For contracts signed on behalf of a third party, the agent of the party concerned is responsible for decals, and the agent is the taxpayer.
3. What is the target of stamp duty?
A: Stamp duty is levied on the documents listed in the Regulations, and those not listed are not taxed. List five types of tax vouchers: (1) 10 contracts, namely: ① purchase and sale contracts, including: supply, pre-purchase, procurement, combination and cooperation of purchase and sale, adjustment, compensation, barter and other contracts. (2) Processing contracts, including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts. ③ Survey and design contracts for construction projects, including survey and design contracts. (4) Construction and installation engineering contracts, including construction and installation engineering contracts. ⑤ Property lease contracts, including houses, ships, airplanes, motor vehicles, machinery, appliances and devices. 6. Contracts of carriage of goods include civil aviation, railway transportation, maritime transportation, inland river transportation, road transportation and combined transportation. ⑦ Warehousing contracts, including warehousing contracts. (8) Loan contracts include loan contracts signed between banks and other financial institutions and lenders (excluding interbank lending). Pet-name ruby, property insurance contract, including property, responsibility, guarantee, credit, etc. Attending, technology contracts, including technology development, transfer, consulting, services, etc.
(2) Transfer of property rights, including transfer documents such as property ownership and copyright, trademark exclusive right, patent right and proprietary technology use right.
(1) Business account books, including various account books established by units and individuals engaged in production and business activities.
(2) Rights and licenses, including real estate license, business license, trademark registration certificate, patent certificate and land use certificate. (excluding rural collective land contractual management right certificate)
(3) Other tax vouchers determined by the Ministry of Finance.
4. What is the tax basis of stamp duty?
Answer: (1) The proof of taxation according to the proportional tax rate is as follows: the purchase and sale contract is the purchase and sale amount; Processing contract is processing or contracting income; The survey and design contract for construction projects is charged; The construction and installation project contract is the contract amount; The property lease contract is the lease amount; The contract of carriage of goods is the transportation fee; The warehousing contract is the warehousing fee; The loan contract is the loan amount; Property insurance contract is insurance premium income; The amount of a technology contract is the price, remuneration and use fee; The transfer of property rights shall be subject to the amount contained; (This refers to the contract amount, not the actual settlement amount). The account books for recording funds are paid-in capital and total capital reserve. Joint-stock enterprises are divided into "share capital" and "capital reserve" according to the total amount.
(2) Vouchers taxed at a fixed tax rate shall be based on the number of vouchers.
5. When should the stamp duty payment certificate be posted?
Answer: The stamp duty payment certificate should be pasted when the certificate is established or collected. Specifically, the contract is signed, the documentary evidence is established, the account book is opened, and the certificate is obtained.
6. Which vouchers are exempt from stamp duty?
Answer: (1) Copy or photocopy of the stamp duty paid voucher;
(2) written proof that the property owner donated the property to * * *, social welfare units and schools;
(3) Other documents approved by the Ministry of Finance for tax exemption. The vouchers exempted from stamp duty listed in the detailed rules are: (1) books of purchasing departments, villagers' committees and individual farmers designated by the state. ......
What does the stamp duty purchase and sale contract mean? 10 point
In the original design, stamp duty was levied only if there was a sales contract, but in practice, it is difficult to define whether there is a sales contract. In order to facilitate management, the tax authorities have to pay stamp duty for all sales income, and in some places, the sales income is increased by 30%. This tax is paid if there is income, and declared if there is no income. This is just a zero declaration. This kind of tax rate is low and the tax is small. It is better to declare truthfully, otherwise there will be problems. For this small tax, the punishment is still quite strong.
How to post the stamp duty on the house lease contract? How much should I post? 10 point
According to the relevant provisions of the tax law, stamp duty should be calculated at one thousandth of the amount recorded in the lease contract. There are two paste methods:
1) decal method: taxpayers calculate the tax payable by themselves according to the regulations, buy tax stamps and paste them on the taxable vouchers, and stamp the junction of each tax stamp and voucher, sign it or take it away. Taxpayers who need to pay taxes through decals can buy tax stamps at the tax service hall of the local taxation bureau of each district (city). (Taxpayers who need to pay taxes through decals can go to the tax service hall of each district (city) local taxation bureau to buy tax stamps). )
2) Use the payment book instead of the decal method: If the taxable amount of a taxable voucher exceeds that of 500 yuan, you should apply to the local tax authorities with the payment book or tax payment certificate, and stick one of them on the voucher or affix a tax payment stamp on the voucher instead of the decal. For taxpayers who have filed online tax returns, stamp duty can be declared in "Tax returns-other-unapproved tax returns (applicable to accidental tax returns that have not been approved by the tax authorities)" in the provincial online tax return system.
What does stamp duty mean?
Definition of stamp duty
Taxes levied on various contracts, property rights transfer documents, business account books, rights licenses and other taxable documents signed in economic activities. Stamp duty is purchased and stamped by the taxpayer according to the prescribed taxable proportion and quota, that is, the tax payment obligation is completed.
Stamp duty on securities transactions, developed from ordinary stamp duty, belongs to behavior tax. According to the transaction amount of a stock transaction, both buyers and sellers are taxed at the same time. The basic tax rate is 0.4%, and stamp duty is not levied on funds and bonds.
The origin of stamp duty
Stamp duty is a very old tax. People are familiar with it, but little is known about its origin. From the perspective of tax history, the introduction of any kind of tax is inseparable from the political and economic needs at that time, and so is the generation of stamp duty. There are many anecdotes.
1624, the Dutch * * * had an economic crisis and financial difficulties. Morris, the ruling ruler at that time, proposed to increase taxes to solve the expenditure difficulties in order to solve the financial needs, but he was afraid of people's opposition, so he asked the ministers of * * * to make suggestions. The ministers discussed it, but they couldn't think of a wonderful way to kill two birds with one stone. As a result, the ruling class in the Netherlands adopted public bidding to seek new tax design schemes and ingenious ways to collect money. Stamp duty is a "masterpiece" selected from the schemes designed by thousands of applicants. It can be seen that the generation of stamp duty is more legendary than other taxes.
The designer of stamp duty is original. He observed that people use a large number of documents in their daily lives, such as contracts and loan vouchers, which are continuous. So once the tax is levied, the tax source will be very large; Moreover, people have a psychology that a voucher with a seal of * * becomes a legal voucher, which can be legally guaranteed in litigation, so they are willing to accept the payment of stamp duty. Just like this, stamp duty is praised by bourgeois economists as a "good tax" with slight tax burden, prosperous tax sources, simple procedures and low cost. "The technique of taxation is to pluck the most goose feathers and listen to the least goose crows," said Kolebe of Britain. Stamp duty is a tax that "listens to geese the least".
Stamp duty from 65438 to 0624 first appeared in the Netherlands, and European and American countries followed suit because of its simplicity and ease of use. Stamp duty is levied in Denmark 1660, France 1665, USA 167 1, Austria 1686, and Britain 1694. In a very short time, it has become a widely used tax in the world, sweeping the world.
Contents of stamp duty
1. Concept: All units and individuals who have signed books and received vouchers listed in the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) are stamp duty taxpayers and should pay stamp duty according to regulations.
Taxable voucher:
(1) Purchase and sale, processing contract, construction project contract, property lease, cargo transportation, storage, loan, property insurance, technology contract or documents with contractual nature;
(2) Transfer of property rights;
(3) business books;
(4) rights and licenses;
(5) Other tax vouchers determined by the Ministry of Finance.
Two. Tax Rate: Stamp Duty Tax Item Tax Rate Table
Tax item
Fan Wei
tax rate
tax payer
make it clear
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 ten thousandths of the purchase and sale amount.
contractor
2 Processing contract
Including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.
According to the processing or contracting income of five over ten thousand decals.
contractor
3. Construction project survey and design contract
Including survey and design contracts.
Apply decals in the proportion of 0.5 ‰
contractor
4 construction and installation project contract
Including construction and installation engineering contracts.
Apply decals according to three ten thousandths of the contract amount.
contractor
5 property lease contract
Including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and devices.
Apply decals at one thousandth of the rental amount. If the tax amount is less than one yuan, an additional one yuan will be affixed.
contractor
6 Contract of carriage of goods
Including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts.
Apply decals according to five ten thousandths of the transportation cost.
contractor
......
What exactly does stamp duty mean?
stamp tax
Taxes levied on various contracts, property rights transfer documents, business account books, rights licenses and other taxable documents signed in economic activities. Stamp duty is purchased and stamped by the taxpayer according to the prescribed taxable proportion and quota, that is, the tax payment obligation is completed.
Stamp duty on securities transactions, developed from ordinary stamp duty, belongs to behavior tax. According to the transaction amount of a stock transaction, both buyers and sellers are taxed at the same time. The basic tax rate is 0.4%, and stamp duty is not levied on funds and bonds.
Origin of stamp duty:
Stamp duty is a very old tax. People are familiar with it, but little is known about its origin. From the perspective of tax history, the introduction of any kind of tax is inseparable from the political and economic needs at that time, and so is the generation of stamp duty. There are many anecdotes.
1624, the Dutch * * * had an economic crisis and financial difficulties. Morris, the ruling ruler at that time, proposed to increase taxes to solve the expenditure difficulties in order to solve the financial needs, but he was afraid of people's opposition, so he asked the ministers of * * * to make suggestions. The ministers discussed it, but they couldn't think of a wonderful way to kill two birds with one stone. As a result, the ruling class in the Netherlands adopted public bidding to seek new tax design schemes and ingenious ways to collect money. Stamp duty is a "masterpiece" selected from the schemes designed by thousands of applicants. It can be seen that the generation of stamp duty is more legendary than other taxes.
The designer of stamp duty is original. He observed that people use a large number of documents in their daily lives, such as contracts and loan vouchers, which are continuous. So once the tax is levied, the tax source will be very large; Moreover, people have a psychology that a voucher with a seal of * * becomes a legal voucher, which can be legally guaranteed in litigation, so they are willing to accept the payment of stamp duty. Just like this, stamp duty is praised by bourgeois economists as a "good tax" with slight tax burden, prosperous tax sources, simple procedures and low cost. "The technique of taxation is to pluck the most goose feathers and listen to the least goose crows," said Kolebe of Britain. Stamp duty is a tax that "listens to geese the least".
After the stamp duty from 65438 to 0624 first appeared in the Netherlands, European and American countries followed suit, because stamp duty is simple and easy to use. Stamp duty is levied in Denmark 1660, France 1665, USA 167 1, Austria 1686, and Britain 1694. In a very short time, it has become a widely used tax in the world, sweeping the world.
1. Concept: All units and individuals who have signed books and received vouchers listed in the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) are stamp duty taxpayers and should pay stamp duty according to regulations.
Taxable voucher:
(1) Purchase and sale, processing contract, construction project contract, property lease, cargo transportation, storage, loan, property insurance, technology contract or documents with contractual nature;
(2) Transfer of property rights;
(3) business books;
(4) rights and licenses;
(5) Other tax vouchers determined by the Ministry of Finance.
Two. Tax Rate: Stamp Duty Tax Item Tax Rate Table
Tax item
Fan Wei
tax rate
tax payer
make it clear
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 ten thousandths of the purchase and sale amount.
contractor
2 Processing contract
Including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.
According to the processing or contracting income of five over ten thousand decals.
contractor
3. Construction project survey and design contract
Including survey and design contracts.
Apply decals in the proportion of 0.5 ‰
contractor
4 construction and installation project contract
Including construction and installation engineering contracts.
Apply decals according to three ten thousandths of the contract amount.
contractor
5 property lease contract
Including lease contracts for houses, ships, airplanes, motor vehicles, machinery, appliances and devices.
Apply decals at one thousandth of the rental amount. If the tax amount is less than one yuan, an additional one yuan will be affixed.
contractor
6 Contract of carriage of goods
Including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts.
Apply decals according to five ten thousandths of the transportation cost.
contractor
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 of one thousandth of the paste. ......
How should the stamp duty on design contracts be posted?
According to the 0.05% decal, it is regarded as a construction project survey and design contract.
What is the stamp duty rate of the sales contract?
The stamp duty on sales contracts is three ten thousandths, but it is rarely declared, because some businesses have not signed contracts and some have not declared them. Because some local taxation bureaus do not pay taxes according to the sales contract at all, but calculate the stamp duty of the sales contract according to the sales reflected in the report. Because this tax burden is relatively light, everyone agrees to call it sales stamp duty. According to this ratio, the sales stamp duty of 35 million yuan is 1.
Is the contract stamp duty paid after the contract is signed?
Article 7 of the Stamp Tax Law stipulates that taxable vouchers shall be stamped when they are issued or collected.
So you must pay stamp duty when signing the contract.
(Please refer to)