From May 20 1 81day, stamp duty will be levied at half of the fund account book stamped at the rate of five ten thousandths.
In the new Stamp Tax Law, it has been changed to: according to the tax items of the business account book, stamp duty is paid at 0.5% of the total paid-in capital and capital reserve.
1. Contracts exempted from stamp duty include:
1. Sales contracts and agricultural insurance contracts for farmers, family farms, farmers' professional cooperatives, rural collective economic organizations and villagers' committees to purchase agricultural means of production or sell agricultural products.
Not only stamp duty, but also value-added tax: primary agricultural products produced by agricultural producers engaged in planting, aquaculture, forestry, animal husbandry and aquaculture are exempt from value-added tax.
2. Also exempt from enterprise income tax: engaged in the cultivation of vegetables, cereals, potatoes, oilseeds, beans, cotton, twist, sugar, fruits and nuts; Cultivation and planting of trees; Cultivate new crop varieties; Raising livestock and poultry; Chinese herbal medicine cultivation; Ocean fishing; Irrigation, primary processing of agricultural products, veterinary medicine, agricultural technology popularization, operation and maintenance of agricultural machinery and other agricultural, forestry, animal husbandry and fishery services.
3. Personal income tax is also exempted: individuals and self-employed individuals who are engaged in planting, breeding, breeding and fishing and have obtained income from the above four industries within the prescribed scope are not subject to personal income tax for the time being.
Exempt agricultural producers from other relevant taxes: farmland occupied by farmland water conservancy is not subject to farmland occupation tax; Land directly used for agriculture, forestry, animal husbandry and fishery production shall be exempted from urban land use tax; Agricultural tricycles are exempt from vehicle purchase tax; Fishing and aquaculture vessels are exempt from travel tax; Three-wheeled vehicles used by rural residents for agricultural production are regularly exempted from travel tax.
Two. The scope of stamp duty collection is as follows:
1, various contracts or documents of a contractual nature. Including purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or other documents with contractual nature. Documents of a contractual nature refer to agreements, contracts, contracts, documents, confirmations and other documents of various names;
2. Transfer of property rights. It refers to the written evidence of the sale, inheritance, gift, exchange and division of property rights of units and individuals. Specifically, it includes transfer documents such as property ownership, copyright, trademark right, patent right and proprietary technology right.
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;
3. Commercial account books. Refers to the financial accounting books of units or individuals that record production and business activities. Business account books can be divided into account books for recording funds and other account books according to their contents. The account book for recording funds refers to the general classification of account books containing the original value of fixed assets and its own liquidity, or a specially set account book for recording the original value of fixed assets and its own liquidity. Other account books refer to account books other than the above-mentioned account books, including diary account books and various detailed classification of books;
4. Photos of rights and licenses. Including housing property certificate, business license, trademark registration certificate, patent certificate, land use certificate, etc. Issued by government departments;
5. Other tax vouchers determined by the Ministry of Finance. Such as various taxable vouchers signed by taxpayers in electronic form.
According to the principle of territoriality of tax jurisdiction, the scope of stamp duty is not limited to vouchers established and collected in China, but also includes vouchers established and collected abroad but used in China, which have legal effect in China and are protected by China laws.
legal ground
People's Republic of China (PRC) Stamp Tax Law
Article 12 The following documents shall be exempted from stamp duty:
(a) A copy or photocopy of the tax payable certificate;
(2) Taxable vouchers obtained by foreign embassies, consulates and representative offices of international organizations in China that should be tax-free according to law;
(3) Taxable vouchers signed by the China People's Liberation Army and the Chinese People's Armed Police Force;
(4) Sales contracts and agricultural insurance contracts for farmers, family farms, farmers' professional cooperatives, rural collective economic organizations and villagers' committees to purchase agricultural means of production or sell agricultural products;
(5) Interest-free or discount loan contracts, loan contracts signed by international financial organizations to provide preferential loans to China;
(6) The property owner donates the property to the government, schools, social welfare institutions and charitable organizations;
(seven) the sale contract of non-profit medical and health institutions to purchase drugs or health materials;
(eight) electronic orders entered into by individuals and e-commerce operators.
According to the needs of national economic and social development, the State Council can reduce or exempt stamp duty in terms of housing demand security, enterprise restructuring, bankruptcy and supporting the development of small and micro enterprises, and report to the NPC Standing Committee for the record.