1. Self-decal according to the contract:
Borrow: taxes and surcharges
Loans: bank deposits
2. Summary payment:
Calculate expiration time:
Borrow: taxes and surcharges
Loan: Taxes payable-Stamp duty payable
When handing in:
Borrow: Taxes payable-Stamp duty payable
Loans: bank deposits
3 enterprises should pay stamp duty according to the approved levy:
Calculate expiration time:
Borrow: taxes and surcharges
Loan: Taxes payable-Stamp duty payable
When handing in:
Borrow: Taxes payable-Stamp duty payable
Loans: bank deposits
Stamp duty refers to a kind of tax levied on the act of concluding and receiving legally effective documents in economic activities and economic exchanges. Stamp duty belongs to behavior tax, and it is based on the transaction amount recorded in the contract or the number of taxable economic documents.
The scope of stamp duty is as follows:
1. Contract: buying and selling, financial leasing, borrowing, leasing, construction engineering, contracting, transportation, warehousing, technical contract, warehousing and property insurance;
2. Certificate of property right transfer: certificate of land use right transfer and transfer; Building ownership, copyright, transfer of buildings such as houses, equity, exclusive right to use trademarks, patents and proprietary technology;
3. Business account books: other business account books and fund account books;
4. Rights and license photos: business license, immovable property certificate, trademark registration certificate and patent certificate;
5. Securities trading.
The scope of stamp duty collection includes:
1. Purchase and sale contracts include supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts, barter contracts, etc. The purchase and sale amount is 0.3‰.
2. Processing contracts include processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts with 0.5‰ decals of processing or contracting income.
3, the construction project survey and design contract including survey and design contract by 0.5‰ fee decals.
4. The construction and installation contract includes 0.3‰ decal of the contract amount.
5. The property lease contract includes the rental decals for houses, ships, airplanes, motor vehicles, machinery, appliances and equipment, and the lease amount is 65,438+0 ‰.
6. Goods transportation contracts include civil air transportation, railway transportation, maritime transportation, inland river transportation, road transportation and combined transportation contracts, and the transportation cost is 0.5‰.
7. The warehousing contract includes the warehousing contract, and the warehousing fee is 1‰.
8. Loan Contract The loan contract signed between banks and other financial institutions and the borrower (including financial lease contract but excluding interbank borrowing) shall be executed at 0.05‰ of the loan amount.
9. Property insurance contracts include property, liability, guarantee, credit and other insurance contracts, and shall be charged with 1‰ decal according to the insurance premium charged.
legal ground
People's Republic of China (PRC) Stamp Tax Law
Article 5 The tax basis of stamp duty is as follows:
(1) The taxable 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.