1. What stamp duty should I pay for the construction contract?
When signing the contract, the decal shall be paid at the local tax bureau where the project is located, or it may be declared and paid at the local tax bureau where the institution is located.
2. What are the scope of stamp duty collection?
(1) Purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts, barter contracts, etc. , according to the purchase and sale amount per thousand decals.
(two) processing contracts including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts, according to the processing or contracting income of one thousandth of the decal.
(three) the survey and design contract of construction projects includes the cost of decals in the survey and design contract at 0.5%.
(four) the construction and installation project contract includes the decal of the construction and installation project contract according to the contract amount.
(5) Property lease contracts include those with decals on houses, ships, airplanes, motor vehicles, machinery, appliances and equipment with a lease amount of 65,438+0 ‰.
(6) Goods transportation contracts include civil air transportation, railway transportation, maritime transportation, inland river transportation, road transportation and multimodal transportation, and the decal rate is ‰ of transportation expenses.
(7) The warehousing contract includes warehousing and decal warehousing contracts, and the warehousing fee is 65,438+0 ‰.
(VIII) Loan Contract The loan contract signed between banks and other financial institutions and the borrower (including financial lease contract but excluding interbank borrowing) shall be sealed according to the loan amount ‰.
(9) Property insurance contracts include property, liability, guarantee, credit and other insurance contracts, which are charged at the premium 1‰ decal.
(ten) technology contracts including technology development, transfer, consulting, service and other contracts shall be stamped at one thousandth of the recorded amount.
(1 1) The transfer of property rights includes five transfer documents, such as property rights and copyrights, trademark exclusive rights, patents and know-how, land use right transfer/transfer contracts, and commercial housing sales contracts (including property rights transfer documents issued by joint-stock enterprises to the public for reasons such as purchase, inheritance and gift).
(12) The operating account books are included in the accounting production and operating account books, and stamped according to the paid-in capital and total capital reserve ‰. Other account books should be posted to 5 yuan one by one.
(13) The rights and licenses include the house title certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, and one in 5 yuan.
Three. Matters needing attention in construction contract
(1) About the Employer and the Contractor:
1. Employers should mainly understand two aspects: (1) Subject qualification, that is, whether the relevant construction procedures are complete. Example: Has the construction land been approved? Is it included in the investment plan? Is the planning and design approved? Whether the bidding has been conducted, etc. (2) The ability to perform the contract is a question of funds. Whether the funds needed for construction have been implemented or may be implemented.
2. The main knowledge of the contractor includes: qualification1; 2. Construction ability; 3. Social reputation; 4 financial situation. The contractor's secondary company and the engineering department cannot sign contracts with foreign countries. The above contents are indicators of performance ability, so we should carefully analyze and judge them.
(2) the contract price should pay attention to:
1. The "contract price" in Article 5 of this Agreement shall be filled in by the Ministry of Construction 1 1 of Law No.,and the contract price of the bidding project shall be agreed by the employer and the contractor in the agreement according to the bid-winning price in the bid-winning notice. The contract price of a non-tendering project shall be agreed by the employer and the contractor in the agreement according to the project budget. "
2. The contract price is the terms agreed by both parties, which need to be agreed for the first time and confirmed for the second time. Temporary pricing, temporary valuation and estimated price cannot be regarded as the contract price, and uncertain expenses cannot be regarded as the contract price.
(3) Pay attention to the employer's work and the contractor's terms of work:
1, the specific working time of each party should be filled in accurately.
2. Fill in the specific contents and requirements of the work done by both parties in detail.
3. If both parties fail to complete relevant work as agreed, they shall clearly fill in the scope, specific responsibilities and calculation method of compensation for the other party's losses.
(four) the contract price and adjustment terms should be paid attention to:
1. When filling in and adjusting the contract price in Article 23, it shall be agreed to write one of the three methods listed in the General Conditions into this clause.
2. When using fixed prices, we should pay attention to defining the types of guaranteed prices. For example, guarantee the total price, guarantee the unit price, or guarantee part of the total price to avoid disputes during the performance.
3, the use of fixed prices must clearly stipulate the scope of risk.
4. The calculation method of risk cost should be clearly defined. Both parties should agree on a percentage factor or adopt the absolute value method.
5. For the risk expenses beyond the risk scope, the adjustment method shall be agreed.
(5) The advance payment terms of the project should pay attention to:
1. Article 24 is filled in on the basis of Article 14 of the Ministry of Construction 107 and Article 34 of the Measures for the Administration of Construction Project Cost in Dalian.
2. Fill in the agreed amount of project advance payment, which shall be calculated in combination with the project payment, construction period and contracted materials.
3, should accurately fill in the employer to the contractor's specific time or relative time.
4, should fill in the agreed time and proportion of project payment.
(6) the terms of the progress payment should be paid attention to:
1. Article 26 is filled in on the basis of Civil Code, Article 18 of Building Law, Article 15 of DecreeNo. 107 of Ministry of Construction, and Article 35 of Dalian Construction Project Cost Management Measures.
2. The appropriation of the project progress payment shall be calculated according to the completed quantities, corresponding unit prices and relevant valuation basis confirmed by the Employer's representative.
3. The payment time and method of the project progress payment can be selected according to the image progress: monthly settlement, subsection settlement, one-time settlement after completion (secondary project) and other settlement methods.
(seven) the terms of supply of materials and equipment should be paid attention to:
1. When filling in Articles 27 and 28, the specific content, variety, specification, quantity, unit price, quality grade, time and place of material and equipment supply shall be filled in in detail.
2. The specific responsibilities of suppliers shall be agreed.
3. Both parties shall reach an agreement on the settlement method of the supplied materials and equipment (pre-settlement, current settlement, post-settlement or other methods can be selected).
(eight) the terms of breach of contract should be paid attention to:
1. Paragraph 1 of the contract shall stipulate the specific liability of the Employer for breach of Article 24 (advance payment), Article 26 (progress payment) and Article 33 (completion settlement) of the General Conditions.
2. In the first paragraph of the contract, it is stipulated that the contractor shall bear the specific liability for breach of contract if it violates the second paragraph of Article 14 and Article 15 of the General Conditions.
3. Other liabilities for breach of contract shall also be agreed.
4. The specific amount and calculation method of liquidated damages and compensation should be agreed, and the more specific, the better, and the operability is strong to prevent disputes afterwards.
(9) Disputes and subcontracting clauses should be noted as follows:
1. Both parties shall reach an agreement on the choice of arbitration or litigation as the dispute settlement method in Article 37.
2. If arbitration is chosen, the parties can choose the arbitration institution independently. Arbitration is not limited by regional jurisdiction.
3. If the mode of litigation is chosen, the people's court with jurisdiction shall be chosen (the litigation is territorial jurisdiction).
4. Article 38 of the contract stipulates that subcontracting projects must be approved by the Employer, and it is forbidden for subcontractors to subcontract the contracted projects.
(10) Regarding supplementary clauses:
1. Where new clauses need to be supplemented or which clauses need to be refined, supplemented or modified, they can be supplemented as much as possible in the supplementary clauses. Supplementary clauses arranged in sequence, such as 49 clauses, must comply with national and current laws and regulations, and the relevant written agreements signed separately should be consistent with the spirit of the main contract. It is necessary to put an end to the "yin-yang contract".
To sum up, the construction contract also belongs to the scope of stamp duty payment, and the amount of stamp duty paid is mainly based on three ten thousandths of the subject matter. The above is to bring you the relevant knowledge about what stamp duty to pay for construction contracts. If you don't know anything or have other questions, you can consult a lawyer.