Legal subjectivity:
The applicable objects and scope of stamp tax have been clearly stipulated in relevant laws and regulations. Stamp duty is a tax levied on taxable documents such as various contracts signed in economic activities, property rights transfer documents, business account books, rights licenses, etc.
Stamp duty tax items and tax rates (2022 version, effective from July 1, 2022)
Tax items
Tax rates
Remarks
p>
Contract (referring to written contract)
Loan contract
0.5% of the loan amount
Refers to banking financial institutions, economic Loan contracts between other financial institutions approved by the Banking Regulatory Authority of the State Council and borrowers (excluding inter-bank lending)
Financial lease contracts
0.5 ten thousandths of the rent
Sales contract
Three ten thousandths of the price
Refers to the chattel sales contract (excluding chattel sales contracts written by individuals)
Undertaking contract
Three ten thousandths of the remuneration
Construction project contract
Three ten thousandths of the price
Transportation contract
p>
Three ten thousandths of the transportation cost
Refers to freight contracts and multimodal transport contracts (excluding pipeline transportation contracts)
Technical contracts
Three thousandths of the price, remuneration or royalties
Does not include the transfer documents of patent rights and proprietary technology use rights
Leasing contracts
Thousands of rents One-thousandth of the storage fee
Storage contract
One-thousandth of the storage fee
Warehouse contract
One-thousandth of the storage fee
Property insurance contract
One thousandth of the insurance premium
Excluding reinsurance contract
Property transfer document
Land use right transfer document
Five-ten thousandths of the price
Transfer includes sale (sale), inheritance, gift, exchange, and division
Documents for the transfer of ownership of land use rights, buildings and structures such as houses (excluding land contract management rights and transfer of land management rights)
Five-ten thousandths of the price
Equity transfer documents
Five-ten thousandths of the price
Transfer documents for the exclusive right to use trademarks, copyrights, patents, and proprietary technology rights
p>
Three ten thousandths of the price
Jianye’s account books
Two and a half ten thousandths of the total amount of paid-in capital (share capital) and capital reserves
Securities Transactions
One thousandth of the transaction amount
Stamp Duty Items and Rates Table (2021 Edition, applicable before July 1, 2022)
No.
Tax item
Taxation scope
Tax rate (tax amount)
Taxpayer
Remarks
p>1
Purchase and sales contracts
Including contracts for supply, pre-purchase, procurement, purchase and sale, combination and collaboration, adjustments, compensation, barter, etc.
The tax calculation amount is judged based on the purchase and sale amount of 0.3‰.
Contractor
The tax calculation amount is judged: ① The contract only contains the tax-exclusive amount, and the tax-exclusive amount is used as the basis for calculating stamp tax; ② If there is both a tax-exclusive amount and a VAT amount in the contract, and they are recorded separately, the tax-exclusive amount will be used as the basis for calculating stamp duty; ③ If the amount stated in the contract includes a VAT amount, but it is not recorded separately, the tax amount shall be based on the contract amount. The amount stated (i.e. the amount including tax) is used as the basis for calculating stamp duty.
2
Processing contract
Including processing, custom-made, repair, repair, printing advertising, surveying and mapping, testing, etc. contracts
0.5‰ decal based on processing or contracting income
Contractor
3
Construction project survey and design contract
Including survey and design contracts
Decals are charged at a fee of 0.5‰
Contractor
4
Construction and installation project contract
Including construction and installation project contracting contracts
Decals of 0.3‰ of contract amount
Contractor
5
Property leasing contract
p>
Includes contracts for leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.
Decals are calculated at 1‰ of the lease amount. If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied
Contractor
6
Goods transportation contract
Including civil air transportation, railway Transportation, maritime transportation, inland waterway transportation, road transportation and combined transport contracts
The transportation fee is decaled at 0.5‰
The contracting party
If the document is used as a contract, the decal is Contract decals
7
Warehouse and custody contract
Includes warehousing and custody contracts
Decals are based on the storage and storage fee of 1‰
The person who made the contract
If the warehouse receipt or warehouse receipt is used as a contract, it shall be decaled according to the contract
8
Loan contract
Loan contracts signed between banks and other financial organizations and borrowers (excluding inter-bank lending)
A discount of 0.05‰ of the loan amount
Contractor
If the document is used as a contract, it shall be decaled according to the contract
9
Property insurance contract
Including property, liability, guarantee, credit and other insurance contracts
Decals will be deducted according to the insurance premium income of 1‰
Contractor
If the document is used as a contract, decals will be deducted according to the contract
10
Technology contracts
Including technology development, transfer, consulting, service and other contracts
Decals of 0.3‰ of the stated amount
Contractor
11
Property rights transfer documents
Including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents, land use rights transfer contracts, land Use rights transfer contract, commercial housing sales contract
Decals of 0.5‰ of the stated amount
Significant
12
Business account book
Account books for production and operation
Account books recording funds will be discounted at 0.5‰ of the total amount of paid-in capital and capital reserve. Other account books will be stamped with a stamp of 5 yuan per piece
Account bookkeeper
Starting from May 1, 2018, the stamp tax will be halved for capital account books stamped at a rate of 5/10,000. Other account books with a sticker of five yuan per piece are exempt from stamp duty.
13
Rights and licenses
Including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by government departments
Decal of 5 yuan per item
Recipient
**14
Securities (stock) transaction equity transfer documents A and B Shares
For A-share and B-share equity transfer documents written for sale, inheritance, and donation
Securities (stocks) shall be paid by both parties to the document at a tax rate of 1‰ respectively. Transaction stamp tax
Based on both parties
(outside the 13 listed tax items) need to pay attention to the adjustment of this type of special transaction policy. The law is objective:
《 Article 4 of the Ministry of Finance’s Reply to Recommendation No. 5079 of the Second Session of the Thirteenth National People’s Congress
In terms of stamp tax, loan contracts signed by financial institutions and small and micro enterprises are exempt from stamp tax; enterprises can issue additional shares through equity For direct financing, if the total amount of paid-in capital and capital reserves increases compared with the total amount of stamp duty paid, starting from May 1, 2018, stamp tax will be levied at a half rate on the capital account book with a tax rate of 0.5%. .