I. Increase
Provisions on new stamp duty withholding agents:
If the taxpayer is an overseas unit or individual and has an agent in China, its domestic agent shall be the withholding agent; If there is no agent in China, the taxpayer shall declare and pay the stamp duty by himself, and the specific measures shall be formulated by the competent tax department of the State Council.
Second, cancel.
0 1, cancel the mantissa. Since July 1 2022, taxpayers do not need to round off when calculating stamp duty, and pay taxes according to the actually calculated tax amount.
02. Cancel the stipulation that 5 yuan stamp duty shall be levied on each of other account books and business account books licensed by the right.
Third, reduce
0 1. The stamp duty rate for contracts, construction contracts and transportation contracts has been reduced from five ten thousandths to three ten thousandths.
02. The stamp duty rate of transfer documents of trademark exclusive right, copyright, patent right and proprietary technology use right in property right transfer documents has been reduced from five ten thousandths to three ten thousandths.
03. The stamp duty rate of the fund account book in the business account book was reduced from five ten thousandths to two ten thousandths.
Fourth, clear
0 1, specifying the tax payment period.
For quarterly and annual tax payment, the taxpayer shall declare and pay tax within 15 days after the end of the quarter or year;
Taxpayers shall declare and pay taxes within 15 days from the date of tax payment obligation;
The withholding agent of stamp duty on securities transactions shall declare tax payment and bank settlement interest within five days after the end of each week.
02. Define the tax payment place.
Where a taxpayer is a unit, it shall report and pay stamp duty to the competent tax authorities where its institution is located;
If the taxpayer is an individual, it shall report and pay to the competent tax authority where the taxable certificate is located or where the taxpayer resides;
Where the property right of real estate is transferred, the taxpayer shall declare and pay taxes to the competent tax authorities where the real estate is located.
03. It is clear that the tax basis of stamp duty does not include VAT.
The taxable basis of a taxpayer's taxable contract is the amount listed in the contract, excluding the listed value-added tax;
If the value-added tax is not specified separately in the contract signed by the taxpayer, the stamp duty shall be paid in full according to the tax-included amount.
04. Make clear the tax basis of contract stamp duty with uncertain amount.
If the taxable contract or property right transfer document does not specify the amount, the tax basis of stamp duty shall be determined according to the actual settlement amount. If the tax basis cannot be determined according to the provisions of the preceding paragraph, it shall be determined according to the market price at the time of conclusion of the contract and transfer of property rights. If government pricing or government-guided pricing should be implemented according to law, it shall be determined in accordance with relevant state regulations.
If there is no transfer price in securities trading, the tax basis shall be calculated and determined according to the closing price of the securities on the previous trading day when the transfer registration formalities are handled; If there is no closing price, the tax basis shall be determined according to the face value of the securities.