Stamp duty is purchased and stamped by the taxpayer according to the prescribed taxable proportion and quota, that is, the tax payment obligation is completed; It is a tax levied on the signing of books and the receipt of legally effective certificates in economic activities and economic exchanges. I. Stamp Duty Rate of Land Use Right Transfer Contract According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty, its detailed rules for implementation and relevant documents, since February 27, 2006, if a taxpayer signs a state-owned land transfer contract to pay the land transfer fee, stamp duty will be levied at the rate of 0.5% according to the tax item of "Property Right Transfer Document". Therefore, the land use right transfer contract signed by the company must pay stamp duty, and the tax rate is five ten thousandths of the amount contained in the contract. The tax rate of 0.5‰ is applicable to the contract of property right transfer of land use right. Second, the scope of stamp duty collection is 1. The Table of Tax Items and Rates for Economic Contracts lists 10 contracts. They are: (1) purchase and sale contract. (2) Processing contract. (3) contracts for survey and design of construction projects. (4) Construction and installation project contract. (5) Property lease contract. (6) Contracts of carriage of goods. (7) warehousing contract. (8) loan contract. (9) Property insurance contract. (10) technology contract. 2. Transfer of property rights Transfer of property rights refers to the change of property rights relations, which is manifested in the change of the subject of property rights. 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. 3. According to the different contents reflected in the business account books, the business account books are divided into two categories: the account books for recording funds (referred to as fund account books) and other business account books, and two tax calculation methods, namely, volume tax calculation and piece tax calculation, are adopted. (1) fund account book. (2) Other business books. Three. Transfer of land use right Transfer of land use right refers to the behavior of land users to transfer land use right again, including buying, selling, exchanging and giving. The land use right shall not be transferred if the land is not invested and developed according to the time limit and conditions stipulated in the land use right transfer contract. A transfer contract shall be signed for the transfer of land use rights. When the land use right is transferred, the rights and obligations stipulated in the land use right transfer contract and registration documents will be transferred accordingly. When the land use right is transferred, the ownership of the above-ground buildings and other attachments will be transferred, and the transfer registration will be handled according to the regulations. The division and transfer of the land use right and the ownership of buildings and other attachments on the ground shall be approved by the land management department and real estate management department of the people's government of the city or county, and the transfer registration shall be handled according to law. The transfer of land use rights must comply with the above provisions, otherwise it is illegal transfer. There are two forms of stamp duty rate: proportional tax rate and fixed tax rate. The proportional tax rate is applicable to all kinds of contracts, documents with contractual nature (including all kinds of taxable documents signed in electronic form), documents of property right transfer and books in which funds are recorded in business books. Other account books in the tax items of "rights, license photos" and "business account books" are all piece-by-piece decals, and each tax amount is 5 yuan.
Legal objectivity:
The tax basis of the deed tax in Article 4 of the Deed Tax Law of People's Republic of China (PRC): (1) Transfer and sale of land use rights, purchase and sale of houses, and the transaction price determined for the land and house ownership transfer contract, including the price corresponding to the currency to be delivered, physical objects and other economic benefits; (two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices; (3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale. If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.