Rights and licenses refer to the legal rights granted by the government to units and individuals and various licenses granted for engaging in specific economic activities. Including housing property certificate, business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.
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.
Do I still need to collect five yuan stamp duty to apply for business license now?
In order to reduce the burden on enterprises and encourage investment and entrepreneurship, on May 3, 20 18, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on the Reduction and Exemption of Stamp Duty on Enterprise Account Books (Caishui No. 20 1850), and it is clear that from May of 20 18, 1 year, stamp duty will be levied by half for capital account books stamped at the rate of five ten thousandths, and stamp duty will be levied on each item.
(a) A copy or photocopy of the stamp duty paid certificate is exempt from tax.
The official signature of the voucher has paid the stamp duty according to the regulations, and its copy or duplicate has no relationship of rights and obligations, but is kept for future reference. However, if a copy or photocopy is used as the original, it shall be stamped separately.
(two) the documents of the real estate owner donating real estate to the government, social welfare units and schools are tax-free.
The so-called social welfare unit refers to the social welfare unit that raises the elderly and the disabled.
The tax exemption of the above documents aims to encourage property owners to make donations that are conducive to the development of cultural and educational undertakings and benefit the society.
(three) the purchase contract of agricultural and sideline products signed by the purchasing department designated by the state with the villagers' committee and individual farmers is tax-free.
Due to the wide variety of agricultural and sideline products in China, there are great differences between regions. With the development of economy, the procurement department designated by the state will also change. In this regard, the Stamp Tax Law authorizes the competent tax authorities of all provinces, autonomous regions and municipalities directly under the Central Government to define the scope of "purchasing departments" and "agricultural and sideline products" in this region according to local actual conditions.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty
Article 2 The following vouchers are taxable vouchers:
(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;
(2) Transfer of property rights;
(3) Business account books;
(4) Rights and licenses;
(5) Other tax vouchers determined by the Ministry of Finance.
Article 3 Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to 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, stamp duty shall be exempted.
If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle.
Article 4 The following vouchers are exempt from stamp duty:
(1) A copy or photocopy of the voucher for which stamp duty has been paid;
(two) the property owner gave the property to the government, social welfare units and schools;
(3) Other tax exemption certificates approved by the Ministry of Finance.
Article 5 Stamp duty shall be paid by the taxpayer by calculating the tax payable in accordance with the regulations, purchasing it at one time and stamping it (hereinafter referred to as decal).
In order to simplify the decal procedures, if the tax payable is large or the number of decals is large, the taxpayer may apply to the tax authorities and take the payment book instead of decals or remit it on schedule.