1, purchase and sale contract:
Including supply, pre-purchase, procurement, combination and cooperation of purchase and sale, adjustment, compensation, barter and other contracts, the contractor shall add 0.3‰ of the purchase and sale amount.
2. Processing contract:
Including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts according to the processing or contracting income of 0.5‰ decals.
3, the construction project survey and design contract:
Including 0.5‰ decal in survey and design contract.
4, construction and installation project contract:
Including the construction and installation project contract, the decal is 0.3‰ of the contract amount.
5. Real estate lease contract:
Including the lease of houses, ships, planes, motor vehicles, machinery, appliances, equipment and other contracts, the lease amount is 1‰.
6. Contract of carriage of goods:
Including civil air transport, railway transport, maritime transport, inland river transport, road transport and combined transport contracts, decals are applied at 0.5‰ of the transportation cost.
7. Warehousing contract:
Including the warehousing contract, the decal shall be calculated according to the warehousing cost 1‰.
8. Loan contract:
The loan contract (including financial lease contract but excluding interbank borrowing) signed by banks and other financial institutions with the borrower shall be stamped with the seal of 0.05‰ of the loan amount.
9. Property insurance contract:
Including property, liability, guarantee, credit and other insurance contracts, the premium income collected is 1‰.
10, technical contract:
Including technology development, transfer, consulting, service and other contracts, the amount recorded is 0.3‰.
1 1. Property right transfer document:
Including property ownership and copyright, trademark exclusive right, patent right, proprietary technology use right, land use right transfer contract, commercial housing sales contract (including shares publicly issued by joint-stock enterprises due to purchase, inheritance, gift and other reasons), 0.5‰ decal shall be applied according to the recorded amount.
12, Business Books:
The production and operation account books included in the accounting are recorded at 0.5‰ of the total paid-in capital and capital reserve. Other account books should be posted to 5 yuan one by one.
13. photos of rights and licenses:
Including the real estate license, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments, this 5 yuan is stamped piece by piece.
Legal basis: The tax basis of Article 5 of People's Republic of China (PRC) Stamp Tax Law 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. Article 6 If the amount is not specified in the taxable contract or property right transfer document, the tax basis of stamp duty shall be determined according to the actual settlement amount.
If the tax basis cannot be determined according to the provisions of the preceding paragraph, it shall be determined according to the market price at the time of conclusion of the contract and transfer of property rights; If government pricing or government-guided pricing should be implemented according to law, it shall be determined in accordance with relevant state regulations.
Article 7 If there is no transfer price in securities trading, the tax basis shall be calculated and determined according to the closing price of the securities on the previous trading day when the transfer registration formalities are handled; If there is no closing price, the tax basis shall be determined according to the face value of the securities.
Article 8 The taxable amount of stamp duty shall be calculated by multiplying the tax basis by the applicable tax rate.
Article 9 If the same taxable voucher contains more than two tax items and the amounts are listed separately, the taxable amount shall be calculated separately according to the applicable tax items and tax rates; If the amount is not specified separately, a higher tax rate shall apply.
Article 10 Where the same taxable voucher is written by two or more parties, the tax payable shall be calculated separately according to the amount involved.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.