Among them, the document of property ownership transfer refers to the document of real estate and movable property ownership transfer registered by the government management organ, including the document of property ownership transfer made by joint-stock enterprises due to the purchase, inheritance and donation of shares issued to the public.
The other four items belong to the transfer of intangible assets property rights. In addition, land use right transfer contracts, land use right transfer contracts and commercial housing sales contracts are subject to stamp duty according to the transfer of property rights.
Extension of filing time: all stamp duty taxpayers should file quarterly returns and submit the Stamp Duty Tax Return or Producer Representative Return to the local tax authorities within ten days after the end of each quarter. Stamp duty taxpayers who only handle tax registration, such as organs, organizations, military units and schools, may declare the tax of the previous year to the local tax authorities before the end of January next year.
The tax payment period of stamp duty shall be stamped and paid when the stamp duty taxable certificate is established and collected. The unit that implements the consolidated payment of stamp duty shall pay the stamp duty for a maximum period of no more than one month.
Stamp duty is a tax levied on taxable economic documents signed and received in economic activities and economic exchanges. 1988 In August, the State Council promulgated the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), which resumed implementation on June 10+0 of the same year.
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