(a) the transfer of property rights, including property ownership, copyright, trademark exclusive right, patent right, proprietary technology use right, land use right transfer contract, commercial housing sales contract, etc. , should be stamped with 0.5‰ of the contract amount.
(two) the transfer of property rights refers to the sale, inheritance, gift, exchange and division of property rights of units and individuals, including the transfer of property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. The certificate of property ownership transfer refers to the certificate of ownership transfer of movable property and immovable property registered by the government management organ, as well as the certificate of equity transfer of enterprises. According to the tax law, stamp duty is levied on land use right transfer contracts, land use right transfer contracts and commercial housing sales contracts according to the transfer of property rights.
Stamp duty rate of equity transfer of listed companies: no stamp duty 2. There are three ways to pay stamp duty on equity transfer:
1. When the company actually contributes capital, both parties shall pay stamp duty of five ten thousandths of the transferred amount.
2. When the company has no actual contribution, the transferor and transferee need not pay stamp duty.
3. Under special circumstances, if the transferor is a company, more taxes and fees need to be involved. If a company transfers its equity to a company, the income from equity transfer will involve corporate income tax, business tax, deed tax, stamp duty and other related issues.
Legal basis:
The tax basis of Article 5 of People's Republic of China (PRC) Stamp Tax Law is as follows: (1) The tax basis of a taxable contract is the amount listed in the contract, excluding the listed value-added tax; (2) The taxable basis of the taxable property right transfer certificate is the amount listed in the property right transfer certificate, excluding the specified value-added tax; (3) The taxable business account books are based on the paid-in capital (share capital) and total capital reserve recorded in the account books; (4) The tax basis of securities trading is the transaction amount.