Stamp tax is a behavioral tax, which is paid only when there is a written act or receipt of a taxable certificate. It is usually paid in one lump sum and is 50,000th of the registered capital. Each account is 5 yuan. Fixed tax. In addition, various contracts are also subject to stamp tax. Contracts of different natures have different stamp tax rates.
Extended information:
The current stamp tax is only levied on the vouchers listed in the stamp duty regulations. There are five categories:
1. Purchase and sale, processing and contracting, and construction projects Survey and design, construction project contracting, property leasing, cargo transportation, warehousing and storage, loans, property insurance, technical contracts or vouchers with a contractual nature;
2. Property transfer documents;
3. Business account books;
4. House property rights certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate, license;
5. Determined by the Ministry of Finance Other tax documents.
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