1. Corporate income tax quarterly report: Whether you pay corporate income tax this quarter does not depend on whether you have profits this quarter, but on your cumulative number for the year. If it is negative, you do not need to pay corporate income tax this quarter. .
2. Stamp tax: Stamp tax is paid by taxpayers who purchase and affix tax stamps according to the prescribed taxable proportion and quota, which means they complete their tax obligations. According to the tax law, taxable vouchers must be stamped when they are written or received, and a stamp tax return form must be filled in within one month after the end of the year. However, it has been simplified in actual work. If there is a large amount, it is generally paid on a monthly basis. In addition, the stamp tax rate is different according to different vouchers.
Stamp duty tax items and tax rates table
Tax items
Scope
Tax rates
Taxpayers
Description
1. Purchase and sale contracts
Including contracts for supply, pre-purchase, procurement, purchase and sale combination and collaboration, adjustments, compensation, barter, etc.
Decals are based on three ten thousandths of the purchase and sale amount
Contractor
2. Processing contract
Including processing, custom-made, repair, repair, printing, advertising, surveying, testing and other contracts
Decals based on processing or contracting income of 0.5%
Contractor
3. Construction project
Survey and design contract
Including survey and design contract
Decals shall be charged at 0.05%
Contractor
4. Construction and installation project contracting contracts
Including construction and installation project contracting contracts
Decals shall be applied at three ten thousandths of the contract amount
Contractor
5． Property leasing contracts
Including leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.
Decals based on one thousandth of the lease amount. If the tax amount is less than one yuan, a discount of one yuan will be applied
The contracting party
6. Cargo transportation contracts
Including civil aviation, railway transportation, maritime transportation, inland water transportation, road transportation and combined transport contracts
Decals are applied at 0.5% of the transportation cost
The person who made the contract
If the document is used as a contract, it will be decaled according to the contract
7. Warehousing and custody contract
Includes warehousing and custody contracts
Dealed at one thousandth of the warehousing and custody fee
Contractor
Warehouse receipt Or if the warehouse receipt is used as a contract, the sticker will be decaled according to the contract
8. Loan contracts
Loan contracts signed by banks and other financial organizations and borrowers (excluding inter-bank lending)
A discount of 0.50% of the loan amount
Contractor
If the document is used as a contract, it shall be decaled according to the contract
9. Property insurance contracts
Including property, liability, guarantee, credit and other insurance contracts
Decals are calculated at 0.3% of the insured amount
Contractor
p>If the document is used as a contract, it will be decaled according to the contract
10. Technology contracts
Include technology development, transfer, consulting, service and other contracts
Decals will be deducted at three ten thousandths of the stated amount
Contractor
11． Property rights transfer documents
Including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents
Decals of 50,000% of the amount stated
Establishment person
12. Business account books
Account books for production and operation
Account books that record funds are denominated at 0.05% of the original value of fixed assets and the total amount of self-owned working capital.
Other account books will be decaled at RMB 5 per piece
The person who set up the account book
13. Rights licenses
Including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by government departments
Five yuan per piece
Recipient