Legal subjectivity:
1. For purchase and sale contracts, a discount of 0.3‰ will be applied based on the purchase and sales amount; 2. For processing and contracting contracts, a discount of 0.5‰ will be applied based on 0.5% of the processing or contracting income; 3. For construction project survey and design contracts, a decal of 0.5‰ will be charged based on 0.5/1000th of the fee; 4. For construction and installation project contract contracts, a 0.3‰ will be applied to the contract amount at a rate of 0.3/1000; 5. For property leasing contracts, a decal of 0.1/1000 of the lease amount will be applied. If the tax amount is less than one yuan, the tax is 1‰; 6. The goods transportation contract is decaled at 0.5‰ based on the transportation cost; 7. The warehousing and storage contract is decaled at 1‰ based on the warehousing and storage cost; 8. The loan contract is based on the loan amount of 0.5‰ 0.05‰ for property insurance contracts; 9. For property insurance contracts, the discount is 0.03‰ based on 0.3% of the insured amount; 10. Technology contracts including technology development, transfer, consulting, service and other contracts are subject to 0.03% of the stated amount; Decal 0.3‰; 11. Property transfer documents including property ownership and copyright, trademark exclusive rights, patent rights, proprietary technology use rights and other transfer documents are decaled 0.5‰ based on the amount stated; 12. Production of business account books Account books used for business purposes to record funds will be denominated based on the original value of fixed assets and the total amount of self-owned working capital. Other account books are decaled at RMB 0.5 per thousand per item; 13. Rights and licenses, including house ownership certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by government departments, are decaled at RMB 5 per item; 14. Stocks The transaction is based on 0.1‰ of the transaction amount; the above is the relevant content of the stamp tax rate, I hope it will be helpful to you. Legal objectivity:
Article 14 of the "Company Law" states that a company may establish a branch. To establish a branch, one must apply for registration with the company registration authority and obtain a business license. A branch does not have legal personality and its civil liability shall be borne by the company. A company may establish a subsidiary company, which shall have legal personality and independently bear civil liability in accordance with the law.