According to the annex to the Provisional Regulations on Stamp Duty in People's Republic of China (PRC), the rights and licenses include the house title certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.
Taxpayers calculate the tax payable according to the nature of the tax payable vouchers and the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations. If the tax payable is less than 1 gross, stamp duty shall be exempted. If the tax payable is more than one corner, the tax mantissa is less than five points, and if it exceeds five points, it will be paid at one corner.
Extended data:
The relevant requirements of stamp duty stipulate that:
1. The tax stamps shall be pasted on the tax payable vouchers, and the taxpayer shall affix or cancel the tax stamps at the joints. The pasted stamps shall not be reused. Taxable vouchers should be pasted at the time of bookkeeping or collection.
2. If the same voucher is signed by two or more parties, and each party holds one copy, each party shall affix a full seal on each voucher. If the amount contained in the revised tax stamp increases, some subsidized tax stamps will be added.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) Provisional Regulations on Stamp Duty