Stamp Duty Reduction Policy for Small and Micro Enterprises 2023

In fact, many taxes and fees can be reduced or exempted during the process of small and micro enterprises entering. Small and micro enterprises sign loan contracts with financial institutions. How to stipulate the stamp duty involved afterwards? In order to help you better understand the relevant legal knowledge, I have compiled the following contents.

I. Small and micro stamp duty relief in 2020

1, according to the relevant provisions of CaishuiNo. [20 14]78, 10/41to February 20 17 1.

2. Extend the two preferential policies of exempting small and micro enterprise loan contracts from stamp duty and exempting small and micro enterprises with monthly sales below 30,000 yuan from value-added tax to 2020.

3. Small-scale taxpayers whose monthly declaration does not exceed 30,000 yuan and quarterly declaration does not exceed 90,000 yuan are exempt from value-added tax, but they need to pay three ten thousandths of the stamp duty on purchase and sale contracts.

Second, the stamp duty on property rights transfer.

The transfer of property right is the change of property right relationship, which is manifested by the change of property right subject. The instrument of property right transfer is a civil legal instrument concluded by the transferor and the transferee in the process of property right subject change, such as the sale, exchange, inheritance, gift and division of property right.

The transfer certificate of property rights in stamp duty tax items in China includes five kinds of transfer certificates: property ownership, copyright, trademark exclusive right, patent right and proprietary technology use right. Among them, the document of property ownership transfer refers to the document of real estate and movable property ownership transfer registered by the government management organ, including the document of property ownership transfer made by joint-stock enterprises due to the purchase, inheritance and donation of shares issued to the public. The other four items belong to the transfer of intangible assets.

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.

According to the relevant answers to the above contents, we can draw the conclusion that small and micro enterprises need capital supplement very much in the development process. At this time, the loan contract involved in finding a loan from a financial institution generally does not require stamp duty. In addition to stamp duty, it can also be exempted from value-added tax.