Can stamp duty be refunded?

Legal analysis: According to the Provisional Regulations on Stamp Duty, whether the contract is honored or not, the stamp duty shall be affixed when the contract is signed. If the actual settlement amount of the decal contract is inconsistent with the amount contained in the contract, no subsidy printing and no tax refund will be granted. 1. Tax basis of stamp duty: (1) Contract or voucher with contractual nature, and the tax basis is the amount contained in the voucher.

(2) Business account book The account book for recording funds is based on the total amount of "paid-in capital" and "capital reserve". (3) The number of vouchers or account books shall be used as the tax basis for the photos of the property right certificate, industrial and commercial business license, patent certificate, etc., and various subsidiary account books of the enterprise.

2. Calculation of stamp duty payable

(1) For vouchers with proportional tax rate, the calculation formula of stamp duty payable is: tax payable = tax payable of taxable vouchers × vouchers with proportional tax rate (2), and the calculation formula of stamp duty payable is: tax payable = number of tax payable vouchers × fixed tax rate (3) account books with funds recorded in business account books, and the calculation formula of stamp duty payable is: tax payable = (.

Legal basis: People's Republic of China (PRC) Stamp Tax Law.

Article 5 The tax basis of stamp duty is as follows: (1) The tax basis of a taxable contract is the amount listed in the contract, excluding the specified value-added tax; (2) The taxable basis of the taxable property right transfer certificate is the amount listed in the property right transfer certificate, excluding the specified value-added tax; (3) The taxable business account books are based on the paid-in capital (share capital) and total capital reserve recorded in the account books; (4) The tax basis of securities trading is the transaction amount.

Article 6 If the amount is not specified in the taxable contract or property right transfer document, the tax basis of stamp duty shall be determined according to the actual settlement amount. If the tax basis cannot be determined according to the provisions of the preceding paragraph, it shall be determined according to the market price at the time of conclusion of the contract and transfer of property rights; If government pricing or government-guided pricing should be implemented according to law, it shall be determined in accordance with relevant state regulations.