: 1. What is a stock?
Stock is not only a part of the ownership of a joint-stock company, but also a certificate of ownership. It is a kind of securities issued by a joint-stock company to all shareholders, which is used as ownership certificate to raise funds and obtain dividends and bonuses. Stock is a long-term credit tool in the capital market. Can be transferred and traded. Shareholders can share the company's profits with them, but they also have to bear the risks brought by the company's business mistakes. Each share represents the shareholder's ownership of the basic unit of the enterprise. Every listed company will issue shares.
Each share in the same category represents the equal ownership of the company. The share of ownership of the company owned by each shareholder depends on the proportion of its shares in the total share capital of the company.
Stock is an integral part of the capital of a joint-stock company and can be transferred and traded. It is the main long-term credit tool in the capital market, but it cannot require the company to return its capital contribution.
Two: What is stamp duty?
Stamp duty is a tax levied on the act of writing and receiving legally effective documents in economic activities and economic exchanges. It is named because the tax stamp is attached to the taxable certificate as a tax payment symbol. Taxpayers of stamp duty include enterprises, administrative units, institutions, armed forces, social organizations, other units, individual industrial and commercial households and other individuals that issue and receive the prescribed economic vouchers in China.
Second, the object of stamp duty collection.
All units and individuals who issue and receive the People's Republic of China (PRC) Stock Listing Certificate and the People's Republic of China (PRC) Stock Listing Certificate are stamp duty taxpayers and should pay stamp duty according to regulations. Details are as follows: 1. Contractor, 2. Issuer, 3. Bookkeeper, 4. Payee, 5. Users.
The current stamp duty is only levied on vouchers listed in the Stamp Duty Ordinance, which can be divided into five categories:
(a) purchase and sale, processing contracts, construction engineering survey and design, construction engineering contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;
2. Certificate of property right transfer;
3. Business books;
4, housing property certificate, business license, trademark registration certificate, patent certificate, land use certificate and license;