Question 2: How is the local tax stamp duty calculated?
1. The purchase and sale contract is 0.3‰
Second, the processing contract is 0.5‰
Three, the construction project survey and design contract 0.5‰
Four, the construction and installation project contract 0.3‰
Verb (abbreviation of verb) real estate lease contract 1‰
Six, cargo transportation contract 0.5‰ Seven, warehousing contract 1‰
Eight, loan contract 0.05‰
IX. Property insurance contract 1‰
Ten, technology contract 0.3‰
Eleven, the transfer of property rights by 0.5‰
Twelve. Commercial account book
1. The funds recorded in the account book are 0.5‰
2. Every 5 yuan.
Thirteen. Rights, licenses and photos of each 5 yuan.
Fourteen, stock trading 3‰
The above is the tax rate table, but the stamp duty in 90 yuan may be approved by the Inland Revenue Department.
Question 3: What is the stamp duty of local tax as the tax basis? 1. The purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount.
2. Processing the decals in the olive contract according to the processing or contracting income.
3. The construction engineering survey and design contract shall be affixed with decals at the rate of 5/10000.
4. The construction and installation project contract shall be affixed with decals at three ten thousandths of the contract amount.
5. The real estate lease contract shall be sealed at one thousandth of the lease amount. If the tax amount is less than one yuan, an additional one yuan will be affixed. 6. The contract of carriage of goods shall be supplemented with five ten thousandths of the transportation fee.
7. The warehousing contract shall be stamped at one thousandth of the warehousing cost.
8. The loan contract shall be sealed at 0.5 ‰ of the loan amount.
9. The property insurance contract shall be sealed at 0.3 ‰ of the insured amount.
10. The technical contract shall be stamped with three ten thousandths of the included amount.
1 1. The certificate of property right transfer shall be affixed with a decal containing five ten thousandths of the amount.
12. Accounting books for production and operation should be stamped according to the original value of fixed assets and the total amount of self-owned liquidity. Other account books are affixed with five yuan each.
13. The photo of the right license includes the house title certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by the * * * department, with a stamp of five yuan each.
Question 4: How to calculate the stamp duty of national tax and local tax for ordinary taxpayers? The tax basis of 200-cent stamp duty is generally the purchase and sale contract, that is, the purchase and sale, and the tax rate is 0.0003, so your stamp duty should be10000+20000 = 30000 * 0.0003 = 9.
If it is sold at 20,000 yuan, the sales income will be 20,000 yuan, and VAT will be paid. Taxable amount, urban construction tax, education fee and local education surcharge are calculated according to the tax rate of your own unit, and the specific amount is calculated by yourself.
The tax basis of water conservancy funds is income, and the tax rate is eight ten thousandths.
Question 5: How to calculate the finance of stamp duty purchase and sale contract for local tax declaration? Regarding the measures for the administration of stamp duty collection, please ask Baidu to explain that the provisions on stamp duty collection are very detailed.
Total purchase and sale = sales revenue+purchase (non-sales cost)
Multiply it by 50%-60%(70%) according to the nature of your enterprise and then multiply it by the tax rate.
Only purchase, no sales, or only sales without purchase still follow the above instructions.
Does this sales income refer to the main business income? Usually, yes, but not absolutely,
Question 6: We are a small enterprise. How to calculate the taxable amount or quantity of local tax stamp duty? The tax law stipulates that the total amount of purchase and sale contracts is three ten thousandths. In practice, many companies don't sign contracts, so they usually declare according to 80% of the purchase and sale amount. Stamp duty is paid only after it is paid, not in advance. So the stamp duty usually done this month is last month.
Question 7: How to calculate the stamp duty rate? Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty.
Article 1 Within the territory of People's Republic of China (PRC), all units and individuals who sign the books listed in these Regulations and collect vouchers are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.
Article 2 The following vouchers are taxable vouchers:
Purchase and sale, processing contracts, construction project contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents with contractual nature;
Document of property right transfer;
Commercial account books;
Rights and permits;
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 gross, stamp duty shall be exempted.
If the tax payable is more than one corner, the tax mantissa is less than five points, and if it exceeds five points, it will be paid at one corner.
Article 4 The following vouchers are exempt from stamp duty:
Copy or photocopy of the voucher that has paid the stamp duty;
Written documents of the property owner giving the property to * * *, social welfare units and schools;
Other certificates of tax exemption 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. Article 6 Tax receipts shall be attached to the tax payment vouchers, and the taxpayer shall affix the void or cancellation seal on the riding seam of each tax receipt.
The pasted stamps shall not be reused.
Article 7 Taxable vouchers shall be stamped when they are issued or collected.
Article 8 Where 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.
Article 9. If the amount contained in the modified stamp voucher increases, the increased amount will be subsidized by the stamp.
Article 10 The tax authorities shall be responsible for the collection and management of stamp duty.
Article 11 State Taxation Administration of The People's Republic of China shall supervise the production of tax stamps. The face value is RMB. Twelfth units that issue or handle tax payment certificates have the obligation to supervise taxpayers to pay taxes according to law.
Thirteenth taxpayers have one of the following acts, the tax authorities should be punished according to the seriousness of the case:
If no or less stamps are affixed to the tax payable vouchers, the tax authorities may, in addition to ordering them to subsidize the stamps, impose a fine of less than 20 times the amount of the subsidized stamps;
In violation of the provisions of the first paragraph of Article 6 of these regulations, the tax authorities may impose a fine of less than 10 times the amount of the unpaid or cancelled stamp;
In violation of the provisions of the second paragraph of Article 6 of these regulations, the tax authorities may impose a fine of not more than 30 times the amount of repeated use of tax stamps.
Anyone who forges four stamps shall be handed over by the tax authorities to the judicial organs for criminal responsibility according to law.
Fourteenth stamp duty collection and management, unless otherwise stipulated in this Ordinance, in accordance with the relevant provisions of the "Provisional Regulations on the Administration of Tax Collection in People's Republic of China (PRC)".
Article 15 The Ministry of Finance shall be responsible for the interpretation of these Regulations; Detailed implementation rules shall be formulated by the Ministry of Finance.
Article 16 These Regulations shall come into force as of 1988+ 10/0/day.
Attachment: Table of Stamp Duty Items and Rates Attachment: Table of Stamp Duty Items and Rates
Description of tax items, tax rates and taxpayers
1 The purchase and sale contract includes contracts for supply, pre-purchase, purchase, combination and cooperation of purchase and sale, adjustment, compensation and barter, and the contractor shall affix three ten thousandths of the purchase and sale amount.
Processing contracts include processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts, and the contractor applies decals according to the proportion of five ten thousandths of processing or contracting income.
3. The survey and design contract of the construction project includes the survey and design contract, and the contractor shall apply 0.5 ‰ of the fee.
4. The construction and installation project contract includes three ten thousandths of the contract amount.
A property lease contract includes decals for rented houses, ships, airplanes, motor vehicles, machinery, appliances and equipment at one thousandth of the lease amount. If the tax amount is less than one yuan, the contractor shall affix a one-yuan decal.
6. Goods transportation contracts include civil aviation, railway transportation, maritime transportation, inland river transportation, road transportation and combined transportation contracts, and the contractor shall affix his seal at the rate of 0.5 ‰ of transportation expenses. & gt
Question 8: How to calculate the tax amount or quantity of stamp duty purchase and sale contracts in local tax returns, and what is the formula? Direct is the amount of the contract you signed multiplied by the tax rate of three ten thousandths. What is on your form is your contract amount, and the figure you have got is tax.
Question 9: How to calculate the trade union funds and stamp duty in local tax and record them in formal enterprises?
Withdrawal of term loans: management fee-2% of total wages is used for trade union funds.
Loans: other payables-trade union funds
When you hand it in, you usually declare the transfer and borrow other payables on the local tax website (of course, you can also pay taxes when you leave). It's full.
Lend out bank deposits
Formal enterprises should set up trade unions, and the trade union funds paid in a separate account will be allocated to your unit's trade union by local trade union organizations according to a certain proportion.
I analyze that you are not a formal enterprise, but the union reserve fund should also be sufficient.
"Trade union funds and stamp duty are paid once every few months, and not much is paid." I guess you didn't declare and pay according to the actual total salary, because the trade union funds are levied by the local tax stipulated by * * *, which should have been the trade union's business. Local taxes are very powerful, and there are agency fees, so local taxes are more active than trade unions, but most small enterprises are not,,, and.
Question 10: The tax basis of stamp duty in local tax is 1. Purchase and sale contracts include orders, and the tax basis is the purchase and sale amount.
2. Processing contract: the tax basis is processing or contracting income. The processing or contracting income here refers to the sum of the processing fee income of the trustee and the amount of auxiliary materials provided by the contractor. (The "raw materials" entrusted for processing are not stamped)
3, the construction project survey and design contract. The tax basis is the fees charged.
4, construction and installation project contract. The tax basis is the contract amount.
5. Property lease contract. The tax calculation is based on the lease amount. If it is less than 1 yuan, the posting is 1 yuan. Note: contracts signed by individual rental shops and counters are also counted.
6. Contract of carriage of goods: The tax is based on the transportation expenses, but does not include the loading and unloading expenses.
7. Warehousing contract. The tax basis is to collect fees.
8. Loan contract (financial lease contract also belongs to loan contract): the tax basis is the loan principal, excluding interest.
9. Property insurance contract. The tax basis is the income from insurance expenses.
10, technical contract. The tax basis is the amount contained in the contract.
Note: General legal, accounting and auditing consultations are not technical consultations, and their contracts are not stamped.
1 1, certificate of ownership transfer. Including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right and other transfer documents. The tax basis is the included amount.
Stamp duty is levied on land use right transfer contracts and land use right transfer contracts according to the transfer of property rights.
Stamp duty is levied on commercial housing sales contracts in accordance with the transfer of property rights.
12, business books. Divided into account books and other account books for recording funds. Record capital-increase and decrease of capital ("paid-in capital"+"capital reserve")
Other books-journals and subsidiary ledgers
Note: Memo books and auxiliary accounts are not included.
13, authority, permission. Including the property certificate, business license, trademark registration certificate and patent issued by the * * * department. Land use certificate (without tax registration certificate): the tax basis is the taxable certificate number.
Example: A high-tech enterprise started business in August with a registered capital of 2.2 million yuan. Its business activities in that year were as follows:
(1) Obtain industrial and commercial business license 1 copy, real estate license 1 copy and land use certificate 1 copy;
(2) Set up 8 account books when establishing account books, of which the paid-in capital of 2.2 million yuan is credited to the fund account books;
(3) Signed four purchase and sales contracts, with an entry amount of 2.8 million yuan;
(4) The loan contract was signed in 65,438+0 copies, with the recorded amount of 500,000 yuan, and the loan interest of that year was 0.8 million yuan;
(5) Sign a 1 advertising production contract with the advertising company, and record the processing fee of 30,000 yuan and the raw materials provided by the advertising company of 70,000 yuan respectively;
(6) Signed a technical service contract 1 copy, with an entry amount of 600,000 yuan;
(7) Sign the lease contract 1 and record the lease fee of 500,000 yuan;
(8) Signed the know-how transfer contract 1 copy, with the recorded amount of10.5 million yuan.
(2005) Requirements:
(1) Calculate the stamp duty payable for obtaining the right license;
(two) to calculate the stamp duty payable for the establishment of account books;
(3) Calculate the stamp duty payable for signing the sales contract;
(4) Calculate the stamp duty payable for the loan contract;
(five) to calculate the stamp duty payable on the advertising production contract;
(6) Calculate the stamp duty payable for technical service contracts;
(7) Calculate the stamp duty payable on the lease contract;
(8) Calculate the stamp duty payable for the transfer contract of the right to use the proprietary technology.
Total:
Requirements:
(1) Calculate the stamp duty payable for obtaining the right license;
3×5= 15
(two) to calculate the stamp duty payable for the establishment of account books;
7×5+220×5/ 10000= 1 135
(3) Calculate the stamp duty payable for signing the sales contract;
280×3/ 10000=840
(4) Calculate the stamp duty payable for the loan contract;
50×0.5/ 10000=25
(five) to calculate the stamp duty payable on the advertising production contract;
3×5/ 10000+7×3/ 10000=36
(6) Calculate the stamp duty payable for technical service contracts;
60×3/ 10000= 180
(7) Calculate the stamp duty payable on the lease contract;
50× 1/ 1000=500
(8) Calculate the stamp duty payable for the transfer contract of the right to use the proprietary technology.
150×5/ 10000=750
Total:
15+1135+840+25+36+180+500+750 = 3481yuan.
(6) Calculate the stamp duty payable for technical service contracts;
60×3/ 1000......& gt& gt