What does stamp duty mean when buying a house?

Stamp duty is a kind of tax levied on the act of signing books and obtaining legally effective certificates in economic activities and economic exchanges. It is named after the use of stamping on taxable documents as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals who set up account books and receive prescribed economic vouchers in China.

1, the transfer of property rights, the transfer of property rights, is the change of property rights relations, manifested in the change of property rights subject. The instrument of property right transfer is a civil legal instrument concluded by the transferor and the transferee in the process of property right subject change, such as the sale, exchange, inheritance, gift and division of property right.

2. The transfer certificate of property rights in the stamp tax items in China includes five kinds of transfer certificates: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right.

3. 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 publicly issued to the society. The other four items belong to the transfer of intangible assets.

Extended data:

The following vouchers can be exempted from stamp duty:

(1) Copies and transcripts of vouchers that have paid stamp duty, except for users who are regarded as originals;

(two) written proof that the property owner donated the property to the government, social welfare units or schools that raise orphans, the elderly and the disabled;

(3) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers;

(4) Interest-free and discount loan contracts;

(five) contracts for foreign governments and international financial organizations to provide preferential loans to the government of China and national financial institutions;

(6) the transfer of property rights signed by the enterprise due to restructuring;

(seven) the purchase and sale contracts of agricultural products and agricultural means of production signed by farmers' professional cooperatives and their members;

(eight) the lease contract signed by individuals to rent or lease houses, the relevant certificates of low-rent housing and affordable housing management units and low-rent housing and affordable housing, and the relevant certificates of low-rent housing tenants, affordable housing buyers and low-rent housing and affordable housing.

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