(4) Rights and licenses: including real estate license, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments. (five) other tax vouchers identified by the financial department.
Legal basis: Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) The following documents are taxable documents:
(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. How to fill in the collection items of design products is a taxable item related to enterprises and individuals in all walks of life. The project names include food processing and manufacturing, cotton textiles, wool textiles, silk, knitwear, other textiles, machine-made paper, cardboard, other paper and paper products, clothing, leather, fur and so on. For example, the taxable items of stamp duty include: (1) economic contract purchase and sale contract, processing contract, construction project survey and design contract, construction and installation project contract, property lease contract, cargo transportation contract, storage contract, loan contract, property insurance contract and technology contract. (II) Transfer of Property Rights The transfer of property rights in China's stamp duty includes the transfer of five property rights: property ownership, copyright, exclusive right to use a trademark, patent right and the right to use proprietary technology. Documents written by the transfer of property rights, including shares publicly issued by joint-stock enterprises to the public, and documents written by the transfer of property rights due to purchase, inheritance and gift. (III) Business account books Fund account books: account books (incremental decals) and other business account books (including journals and subsidiary ledger books) reflecting the increase and decrease of paid-in capital and capital reserve of production and business units.
(4) Rights and licenses: including real estate license, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments. (five) other tax vouchers identified by the financial department.
Legal basis: Article 2 of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) The following documents are taxable documents:
(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. How to fill in the collection items of design products