(1) Stamp duty
Stamp duty is a tax levied on the act of writing and receiving legally valid certificates in economic activities and economic transactions. It got its name from the fact that tax stamps are affixed to taxable certificates as a sign of tax payment.
(2) Taxation objects
Units that write and receive certificates listed in the "Interim Regulations of the People's Republic of China on Stamp Duty" within the territory of the People's Republic of China and individuals are all taxpayers of stamp duty and must pay stamp duty in accordance with regulations. Specifically:
1. The person who made the contract
2. The person who established the contract
3. The person who established the account book
4. The recipient
5. User.
The current stamp tax is only levied on the vouchers listed in the Stamp Duty Regulations. There are five specific categories:
1. Purchase and sale, processing contracting, construction project survey and design, construction project contracting, property leasing, Cargo transportation, warehousing, borrowing, property insurance, technical contracts or vouchers of 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. Other tax certificates determined by the Ministry of Finance;
(3) Scope of taxation
The current stamp tax is only levied on the vouchers listed in the "Interim Regulations on Stamp Duty". Vouchers not listed are not taxed. The specific taxation scope is as follows:
1. Economic contracts
The tax item and tax rate table lists 10 major categories of contracts. They are:
(1) Purchase and sale contract.
(2) Processing contract.
(3) Construction project survey and design contract.
(4) Construction and installation project contract.
(5) Property lease contract.
(6) Goods transportation contract.
(7) Warehousing and custody contract.
(8) Loan contract.
(9) Property insurance contract.
(10) Technology contract.
2. Property rights transfer documents
Property rights transfer is the act of changing the property rights relationship, which is reflected in the change of the property rights subject. Property rights transfer documents are civil legal documents entered into between the property rights transferor and the transferee during the process of property rights changes such as sale, exchange, inheritance, donation, division, etc.
The property rights transfer documents included in my country’s stamp tax items include property rights transfer documents for five property rights including property ownership, copyright, exclusive rights to trademarks, patent rights, and rights to use proprietary technology. Among them, property ownership transfer documents refer to the documents written for the transfer of ownership of real estate and movable property registered by government management agencies, including stocks issued to the public by joint-stock enterprises, property rights written for purchase, inheritance, and donation. Transfer documents. The other four items are property rights transfer documents for intangible assets.
In addition, stamp duty is levied on land use rights transfer contracts, land use rights transfer contracts, and commercial housing sales contracts based on property rights transfer documents.
3. Business account books
According to the different contents reflected in the business account books, the tax items are divided into two categories: account books recording funds (referred to as fund account books) and other business account books to facilitate separation. There are two tax calculation methods: tax based on amount and tax based on piece.
(1) Fund account book.
(2) Other business account books.
(4) Tax Items and Rates
The tax items of stamp duty refer to the taxable items clearly stipulated in the Stamp Duty Law, which specifically delineates the scope of stamp tax. Generally speaking, tax will be levied if it is included in the tax purpose, and no tax will be levied if it is not included in the tax purpose. There are 13 tax items in stamp duty***.
The stamp tax rate design follows the principle of light tax burden and equal burden. Therefore, the tax rate is relatively low; parties to the vouchers, that is, units and individuals with direct rights and obligations to the vouchers, should pay tax in accordance with the law on the vouchers they hold.
There are two forms of stamp tax rates, namely proportional tax rate and fixed tax rate.
Stamp duty tax items and tax rates:
(6) Legal basis
"Provisional Regulations on Stamp Duty of the People's Republic of China"
After the founding of the People's Republic of China, due to the inconsistency in taxation, the central government promulgated the "National Tax Implementation Rules" on January 30, 1950, and promulgated the "Interim Regulations on Stamp Duty" in December, and in January 1951 The "Implementation Rules of the Interim Regulations on Stamp Duty" were announced in March, and the stamp duty laws have since been unified. During this period, the central government issued the "Flag Ball Picture" tax stamps in November 1949, and the "Machine Picture" and "Pigeon Ball Picture" tax stamps in July 1952, which were used until 1958. That year, tax reform was implemented across the country, and the central government abolished stamp duty and merged it into the unified industrial and commercial tax. On August 6, 1988, the State Council of the People's Republic of China issued Order No. 11 on the "Interim Regulations of the People's Republic of China on Stamp Duty", which stipulated that stamp tax should be levied uniformly across the country. On October 1 of that year, stamp duty collection was officially resumed. The State Administration of Taxation supervised the issuance of the third set of stamps in New China. The patterns represented aerospace, drilling, sea, land and air transportation, steelmaking, harvesters, universities, etc. This set of stamps Known as a "construction diagram". In 2001, China printed and issued a set of nine tax stamps on the "Socialist Modernization Map" and also printed a souvenir sheet. In 2003, China printed and issued the third set of tax stamps after the restoration of stamp tax, "China's World Cultural Heritage Map", a set of 9 stamps, and also printed a souvenir sheet, a six-page sheet, and a souvenir sheet. , a kind of small booklet, and made a commemorative book.