1. A contract or a certificate of a contractual nature shall be subject to the amount contained in the certificate.
2. Business account books The account books for recording funds are based on paid-in capital and total capital tax.
3. Photos of the right license with unspecified amount: business license, patent certificate, house property certificate, etc. , as well as the enterprise's diary books and various detailed books such as classification of books, are taxed according to the number of vouchers or books.
Stamp duty law:
1. Units and individuals that sign the books listed in these Regulations and collect vouchers 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 these Regulations.
2. The following documents are taxable documents: purchase and sale contracts, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature; Transfer of property rights-written evidence; Business books; Rights, permits and licenses; Other tax vouchers determined by the Ministry of Finance.
3, taxpayers according to the nature of taxable documents, respectively, according to the proportional tax rate or according to the piece rate to calculate the tax payable. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations. If the tax payable is less than 1, stamp duty shall be exempted. If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle.
4. The following vouchers are exempt from stamp duty: photocopies or transcripts of vouchers that have paid stamp duty; A written document in which the property owner gives the property to the government, social welfare units and schools; Other documents approved by the Ministry of Finance that do not pay taxes.
5. Stamp duty shall be paid by the taxpayer who calculates the tax payable by himself according to the regulations, and buys and pastes printed bills (hereinafter referred to as decals) at one time. In order to simplify the procedures of decals, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities, and take a payment book instead of decals or remit it on schedule.
6. The stamped bills should be pasted on the tax payable vouchers, and the taxpayer should stamp the void or cancellation stamp on the riding seam of each bill. The pasted tax stamps shall not be reused. Taxable vouchers should be pasted at the time of bookkeeping or collection.
7. If the same voucher is signed by two or more parties, and each party holds one copy, each party shall affix a full seal on each voucher. If the amount contained in the revised stamp certificate increases, part of the subsidy tax bill will be added. Stamp duty shall be collected and managed by the tax authorities. The stamp is supervised by State Taxation Administration of The People's Republic of China. The face value is RMB. Units that issue or handle tax payment vouchers have the obligation to supervise taxpayers to pay taxes according to law.
To sum up, the tax basis of stamp duty is the contract amount (such as the purchase and sale contract), the fees collected (such as the cargo transportation contract) and the income (such as the property insurance contract). The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations. If the tax payable is less than 1 gross, stamp duty shall be exempted. If the tax payable is more than one corner, the tax mantissa is less than five points, and if it exceeds five points, it will be paid at one corner.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty
essay
Taxpayers calculate the tax payable according to the nature of the tax payable vouchers and the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations. If the tax payable is less than 1, stamp duty shall be exempted. If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle.