The scope of stamp duty collection includes:
(1) Purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts, barter contracts, etc. The purchase and sale amount is 0.3‰.
(two) processing contracts include processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts according to the processing or contracting income of 0.5‰ decals.
(three) the survey and design contract of construction projects includes the survey and design contract with 0.5‰ decals.
(four) the construction and installation project contract includes the construction and installation project contract with a contract amount of 0.3‰.
(5) Property lease contracts include those with decals on houses, ships, airplanes, motor vehicles, machinery, appliances and equipment with a lease amount of 65,438+0 ‰.
(6) Goods transportation contracts include civil air transportation, railway transportation, maritime transportation, inland river transportation, road transportation and multimodal transportation contracts, and shall be stamped at 0.5‰ of the transportation cost.
(7) The warehousing contract includes warehousing and decal warehousing contracts, and the warehousing fee is 65,438+0 ‰.
(VIII) Loan Contract The loan contract signed between banks and other financial institutions and borrowers (including financial lease contract but excluding interbank borrowing) shall be affixed at 0.05‰ of the loan amount.
(9) Property insurance contracts include property, liability, guarantee, credit and other insurance contracts, which are charged at the premium 1‰ decal.
(ten) technology contracts including technology development, transfer, consulting, service and other contracts according to the amount of 0.3‰ decals.
(1 1) The transfer of property rights includes five transfer documents, namely, property rights and copyrights, trademark exclusive rights, patents and know-how, land use right transfer/transfer contracts, and commercial housing sales contracts (including property rights transfer documents issued by joint-stock enterprises to the public due to purchase, inheritance, gift, etc.), which shall be stamped according to the recorded amount of 0.5‰.
(12) Enterprise accounting books include production and operation accounting books. The account book for recording funds shall be stamped with the seal of paid-in capital and total capital reserve of 0.5‰. Other account books should be posted to 5 yuan one by one.
(13) The rights and licenses include the house title certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, and one in 5 yuan.
Legal basis: Provisional Regulations on Stamp Duty in People's Republic of China (PRC) Article 1 All units and individuals who subscribe for and receive the vouchers listed in this Ordinance within the territory of People's Republic of China (PRC) are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of this Ordinance.